The financial director of CIA XY, S.A. de C.V. is preparing the technical, economic and administrative folders for the bidding of a public works project. The guidelines stipulate the delivery of a bond for the amount of the value of the project, so he carries out this procedure in a bonding institution and, for the contracting thereof, there is a clause requiring the delivery of audited financial statements in order to know the solvency of the company; in view of this, the financial director alters the information in the statement of financial position and presents appraisals that do not correspond to reality, so that the real value of the goods offered as collateral is lower than the amount of the bond he wishes to obtain. The employee of a surety institution, after identifying this information, grants the corresponding bond.

a) Identifies the commission of the crime

b) Mention the legislation that typifies the crime committed by the individual.

c) Mentions the sanction corresponding to the crime committed according to the legislation in force.