Resolving to Modify the Resolution Amending General Prudential, Accounting, and Information Requirements for the National Financial Institution for Agricultural, Rural, Forestry and Fisheries Development

DOF: 04/11/2019

RESOLVING to Modify the Resolution that Amends the General Provisions in Prudential, Accounting, and Information Request Matters Applicable to the National Financial Institution for Agricultural, Rural, Forestry and Fisheries Development

At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- GOVERNMENT OF MEXICO.-

TREASURY.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of Article 52, first paragraph of the Organic Law of the National Financial Institution for Agricultural, Rural, Forestry and Fisheries Development, as well as Articles 4, sections III, IV, XXXVI and XXXVIII, and 16, section I of the Law of the National Banking and Securities Commission, and

CONSIDERING

That on January 4, 2018, the Resolution that Amends the General Provisions in Prudential, Accounting, and Information Request Matters Applicable to the National Financial Institution for Agricultural, Rural, Forestry and Fisheries Development was published in the Official Gazette of the Federation, with the aim of, among other things, incorporating certain Financial Information Standards issued by the Mexican Council for Financial Information Standards, A.C., into the standards applicable to the preparation of the accounting of the National Financial Institution for Agricultural, Rural, Forestry and Fisheries Development, and

That on November 15, 2018, the aforementioned resolution was modified, with the purpose of extending the entry into force of the application of some accounting standards incorporated in the resolution of January 4, 2018, and that, in order for the National Financial Institution for Agricultural, Rural, Forestry and Fisheries Development to be able to adjust its accounting information systems, it is convenient to further extend the deadline for their application, it has resolved to issue the following:

RESOLVING TO MODIFY THE "RESOLUTION THAT AMENDS THE GENERAL PROVISIONS IN PRUDENTIAL, ACCOUNTING, AND INFORMATION REQUEST MATTERS APPLICABLE TO THE NATIONAL FINANCIAL INSTITUTION FOR AGRICULTURAL, RURAL, FORESTRY AND FISHERIES DEVELOPMENT", PUBLISHED IN THE OFFICIAL GAZETTE OF THE FEDERATION ON JANUARY 4, 2018

SINGLE.- Article SECOND TRANSITORY of the "Resolution that Amends the General Provisions in Prudential, Accounting, and Information Request Matters Applicable to the National Financial Institution for Agricultural, Rural, Forestry and Fisheries Development", published in the Official Gazette of the Federation on January 4, 2018, and modified by the "Resolving to Modify the Resolution that Amends the General Provisions in Prudential, Accounting, and Information Request Matters Applicable to the National Financial Institution for Agricultural, Rural, Forestry and Fisheries Development", published in said dissemination medium on November 15, 2018, is REFORMED, to read as follows:

"SECOND.- The Financial Information Standards B-17 "Determination of Fair Value", C-3 "Accounts Receivable", C-9 "Provisions, Contingencies and Commitments", C-16 "Impairment of Financial Assets Receivable", C-19 "Financial Liabilities", and C-20 "Financial Assets to Collect Principal and Interest", D-1 "Revenue from Contracts with Customers" and D-2 "Costs from Contracts with Customers" issued by the Mexican Council for Financial Information Standards, A.C., and referred to in paragraph 4 of Criterion A-2 "Application of Particular Rules" of Annex 10 which is modified by this instrument, shall enter into force on January 1, 2021."

TRANSITORY

SINGLE.- This Resolution shall enter into force the day following its publication in the Official Gazette of the Federation.

Respectfully,
Mexico City, October 25, 2019.- The President of the National Banking and Securities Commission, Adalberto Palma Gómez.- Signature.

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