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Fibra E Trusts: Energy and Infrastructure Investment Vehicle

On 29 September 2015, the Fourth Set of Amendments to the Annual Tax Regulations for the 2015 fiscal year ("Tax Regulations"), which create and regulate a new investment vehicle called an energy and infrastructure investment trust or Fibra E, were published in the Mexican Official Gazette.

Additionally, on October 20, 2015, a resolution was published in the Mexican Official Gazette amending the general provisions applicable to issuers and other stock market participants for the issuance and registration of trust notes for investment in energy and infrastructure (a/k/a Fibra E) in the National Securities Registry.

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