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42C H A P T E R I I1.3.2. Information on income and expenditures. Quarterly reportMexican companies and foreign individuals and entities registered in the RNIE must filea quarterly report on the value of their income and expenditures, provided that the resultof the total income or expenditures in the respective quarter has changed, negatively orpositively, by more than three thousand times the general minimum wage in force in theFederal District. Otherwise there is no obligation to file the quarterly report. The followingperiods are understood as quarterly: from January to March, from April to June,from July to September, and from October to December.The information that should be taken into account for determining the value of theincome and expenditures of the respective quarter are the following:a) New contributions or withdrawals therefrom that do not affect the capital stock,specifying the account in which the accounting entry is registered;b) The withholding of profits of the last fiscal year and the use of accumulated withheldprofits;c) Loans to pay to or to collect from:• Subsidiaries residing abroad;• A parent company abroad;• Foreign investors residing abroad who are partners or shareholders;• Foreign investors residing abroad who are part of the corporate group to whichthe company belongs.In the case of foreign individuals and entities, only information referring to their operationsin Mexican territory should be considered in quarterly reports.1.3.3. Notice of changes to information previously providedNotice must be given when information previously provided to the RNIE is changed.Among the changes that must be reported to the RNIE are the following:a) Any change of name;b) Change of tax domicile or change of domicile of the principal offices or establishmentof the person or company registered;c) Any change to the corporate bylaws of the companies registered;d) Any increase or reduction of capital stock of registered companies;e) A change of the legal representative of the person or company registered, authorizedbefore the RNIE;f) Any change of the shareholding structure of the registered companies;g) Any change in the name of the partners or shareholders of the registered companies.1.3.4. CancellationMexican companies registered with the RNIE must request the cancellation of their