- the annual audited financial statements and related external audit opinion of the Issuer and its associated entities (contributing more than 10% of the Issuer’s consolidated earnings or assets, excluding investments companies in the case of financial institutions);
- the chief executive officer and board of directors’ reports and opinion to the Issuer’s annual general ordinary shareholders’ meeting;
- the certification by the secretary of the Issuer’s board of directors as to the status of the Issuer’s corporate books and records; and
- the documents referred to in Articles 84 and 84 Bis of the Issuers’ Rules (relating to independence and quality control), signed by the external auditor.
With respect to Issuers of development trust certificates or project investment trust certificates that use at least 70% of available funds to invest in unlisted collective investment mechanisms (“Collective Investment CKDs and CERPIs”), the deadline to submit the foregoing has been further pushed back to September 1, 2020.
Annual Report (3)
Extension until July 3, 2020 to submit to the CNBV and to the Stock Exchange the 2019 annual report (instead of April 30, 2020).
With respect to Collective Investment CKDs and CERPIs, the deadline to submit the 2019 annual report has been further pushed back to September 1, 2020.
Extension until July 3, 2020 to submit to the CNBV and to the Stock Exchange quarterly information otherwise required to be submitted by April 30, 2020. Considering that the deadline applicable to Collective Investment CKDs and CERPIs to submit quarterly information in respect of Q4 2019 is April 30, 2020, despite the fact that the Temporary Measures are silent on the matter, the deadline to submit such information can also be deemed extended through July 3, 2020 by analogical reasoning.
It is important to note that, as of this date, the deadline to report Q2 2020 by July 28, 2020 has not been extended.