f.  The constitution of loan provisions as a function of expected rather than actual losses, for revolving consumer loans starting in 2009 and for mortgage portfolios, non-revolving consumer loans, and loans to federal and municipal entities since 2011.15 In addition, the corresponding methodologies for commercial portfolios were published in June 2013.
This allows the constitution of loan provisions in a gradual way and not at the moment losses materialize. Despite the resilience shown by the Mexican financial system to the effects of the global crisis, the crisis highlighted the need to continuously evaluate possible sources of risk that could affect the functioning of the financial system as a whole, as well as the real sector.