On November 12, 2024, the Decree granting a deferral of the moment of accrual of the interest obtained in swap transactions which underlying indicator is the Interbank Equilibrium Interest Rate (“TIIE” for its acronym in Spanish) for a term of 28 days, converted into other swap transactions, and which underlying indicator is the Interbank Equilibrium Interest Rate for a term of one banking business day referred to as Funding TIIE (“TIIE de Fondeo”), in order for such transactions to be considered as a single integrated financial derivative transaction with the corresponding tax effects, was published in the Official Gazette of the Federation ("DOF").