Client Alert

The National Banking and Securities Commission issued accounting guidelines for banks supporting borrowers suffering economic effects from COVID-19 measures.

As a result of the adverse economic effects caused by the measures to prevent the spread of COVID-19, the Mexican Banks Association (“ABM”) issued a statement on March 23, disclosing that banking institutions have determined to support their clients who are unable to meet their credit obligations by implementing various support programs.

The support programs, among others, are as follows:

1. Concerning loans to individuals (such as payroll loans, revolving and non-revolving loans, among others), as well as commercial loans granted to legal entities:

  • Partial or total deferral of principal and/or interest payments for up to 4 months with the possibility of an additional 2-month extension.
  • Possibility to amend credit agreements that imply a change in the risk profile of the borrower or the operation.

2. Regarding loans to farming industries, banking institutions adhere to a certain FIRA natural disasters support program that includes the use of extensions, rescheduling, restructuring, among other measures, for a period of six months.

The CNBV has issued special accounting guidelines for banking institutions, with respect to credits for clients whose payment source is affected by this contingency and is working to issue similar accounting guidelines for other sectors of the financial system, such as Sofipos, Socaps and Credit Unions.

Individuals and companies interested in availing themselves from those alternatives will need to approach the banking institution to request said benefit, which will be assessed on a case-by-case basis.

Our firm has extensive experience in the negotiation and implementation of credit transactions and amendments to financing structures and their guarantees, and we are already advising some of our clients under these new circumstances.

Should you have any further questions or comments, please do not hesitate to contact us.

Contact

Andrés Urquidi
aurquidi@cuestacampos.com

Azucena Marín
amarin@cuestacampos.com

www.cuestacampos.com

The above is provided as general information prepared by professionals with regard to the subject matter. This document only refers to the applicable law in Mexico. While every effort has been made to ensure accuracy, no responsibility can be accepted for errors or omissions. The information contained herein should not be relied on as legal, accounting or professional advice being rendered.