Information Regime – Debtors of the Financial System (IR – DSF) for non-financial credit providers

Other non-financial credit providers and non-financial companies that issue credit and/or purchase cards must provide information on the financing they grant to their customers, in accordance with the Ordered Text of the Regulations on Non-Financial Credit Providers.

Find on this page all the information to upload and validate the RI and also the answers to the most frequently asked questions we receive from the entities.

What do I have to take into account when filing the Financial System Debtors Information Regime?

Submissions must comply with the provisions of Section 1, General Provisions for the Submission of Information to the BCRA.

Where can I obtain the regulations to take into account when submitting the RI-DSF?

You can find it at this link.

Ordered texts (OTs) and other related instructions

• Non-financial credit providers (point 2.1. Central Bank of Debtors of the Financial System)
• Monthly Accounting Information Regime – Debtors of the Financial System (Rules of Procedure, Sections A, B and L).
• Submission of information to the BCRA – Section 1 – General provisions.
• Submission of information to the BCRA – Section 59 – Debtors of the Financial System – Non-financial credit providers.
• Submission of information to the BCRA – Section 61 – Debtors of the Partial Corrective Financial System.
• Information Centers – Section 4 – Financial System Debtors Center.
• Ordered text of the rules on “Classification of debtors”. They shall comply with these rules on the basis of the borrowers’ default (point 10.1.), according to the criteria applicable to the “consumer or housing” portfolio and by application of the provisions set out in point 7.3. of Section 7. of the aforementioned law (mandatory recategorization).
• AFIP Registry: can be downloaded from the www3 site, exclusively for entities.

What is the financing achieved?

Those granted to all individuals and legal entities – regardless of the form of their legal instrumentation and whether or not they are users of financial services – (Consolidated text of the Rules on Non-Financial Credit Providers, point 1.2. of Section 1 ).

From what minimum amount of debt must be reported?

From $1 thousand per debtor.

How should I express the amounts to be reported?

The amounts will be expressed in thousands of pesos without decimals. For those debts greater than $1 thousand, the values will be increased by one unit when the first digit of the fractions is equal to or greater than 5, discarding those that are lower.

For example, if the amount of debt is $15,300, the “Total debt” field in the file must be reported PROVEEDORES.TXT equal to 15.

Instances for validation

1. Sending and Registering: The information contained in the ZIP will be sent through the file transfer service. Once the file is received by the BCRA, an email will be sent to the declared email account, indicating that the upload has been completed successfully.
2. Follow-up: it will be available through the option “Follow-up Consultation of Presentations”. The submission of the ZIP will be verified in its integrity and format. If it does not comply with the request, the filing will not be registered with the BCRA and the entity must make it again.
3. Validation: it will be available in “Consultation of Information Submitted” and the validation receipt or the list of errors can be downloaded.

What is the first mandatory period to file the RI-DSF?

The registration date will be the date of registration on the site AFIP website through Clave Fiscal. The first mandatory presentation will be 90 calendar days from the date of registration.

For example, if you registered on April 20, 2022, the registration date will be April 20, 2022, therefore, you must enter for the first time the information regime corresponding to July 2022, whose submission expires on the 22nd of the month following the low report (or immediately after).

How do I process the registration?

You must enter the website of the Federal Administration of Public Revenues (AFIP) and access the service “BCRA – Other non-financial credit providers” or “BCRA – Credit and/or purchase card issuing companies” (level 3 tax code required).

When is the deadline for submission?

On the 22nd day of the month following the report (or immediately following the report). In the event of an extension of the expiration of a particular period, a Communication will be issued in this regard.

How is the monthly filing done?

The submission must be made via the web, through the MFT file transfer service.

Find a step-by-step guide and tutorial videos for charging via MFT.

What is the regime code and requirement of the RI-DSF – Non-Financial Credit Providers?

The regime code is 2 and the one corresponding to the requirement is 6.

What do I do if it does not allow me to fill in the fields in the record prior to uploading the information within the file transfer service in www3 (MFT)?

For field loading, it is recommended to use Internet Explorer 10 or higher and have compatibility view enabled.

What do I do if after completing the fields in the “DETALLE.XML” Descriptor and selecting the files that correspond to each information regime (IR) declared as “Opera”, when consulting the status of each request presented, it results that the uploaded file is not found?

To complete the “File Folder/Path” field, you must specify a certain value whenever you need to report more than one period for the same RI presentation. The name entered in “File Folder/Path”, has to be created as a folder within the ZIP file -which will be created later- and copy into this folder (created in the ZIP) the files that make up the IR presentation.

For example, the folder name can be “202205” and then make sure to create it within the ZIP. Always the DETALLE.XML Descriptor is stored in the ZIP in its root directory and not inside any other folder.

If it is not necessary to report more than one period in the same IR presentation, it is not necessary to enter any value in the “File folder/Path” data. That way no folder will be created inside the ZIP and the files that make up the presentation will be copied to the same root directory where the Descriptor (DETALLE.XML) is stored in the ZIP.

Do I have to enter the RI-DSF if I do not have data to report in a certain period?

Yes, the RI-DSF must be entered monthly.

If you do not have data, you must complete the opera=false option within the “DETALLE.XML.

How should I proceed after uploading information?

When uploading the information you will receive an email with the “Confirmation of submission upload” with a message similar to the following:

Your file has been saved in the “XXXXX” folder

Name: XXXXX.zip

Nro. Follow-up : XXXXXXXXX

Original Size: XXX bytes

For the purposes of non-repudiation, it has been confirmed that the file received is IDENTICAL to the file uploaded.

Use the following URL and Your username/password to track the uploaded presentation. If there is no data when entering the address, please wait a few moments until the information is updated .

(https://www3.bcra.gob.ar/ConsultaPresentacionesMFT/detalle/XXXXX ).

You must enter the detailed address and check if the presentation was accepted or rejected because it registered an error and did not pass the first instance of control. In the latter case, the information must be resubmitted.

This email does not imply that the submission is accepted or validated, but that it must always be followed up.

How do I follow up on the submissions made?

Once the submission of the “ZIP file” has been sent by the File Transfer Service, it must be tracked using the “Submission Tracking Query” option on the www3 website.

There, by clicking on “Details” and “Information”, you will be able to consult all the presentations made or each one individually by the “Tracking Number” assigned.

In the “Information” option, you will be able to view for each IR the status of acceptance or rejection of the follow-up, after applying the controls specified in Section 1 of Reporting to the BCRA.

How do I check the validation result of the information submitted?

Once the status is accepted in the monitoring instance, and after the information has been processed, the result of the validation process will be available on the secure site www3, where you must enter with your username and password and once logged in you must select the option “Consultation of information presented” and choose the corresponding Regime/Requirement and the desired period in “Information date”.

In all cases, precedence is controlled. When submitting the information corresponding to a period, it will be verified that the immediately preceding period is validated. Otherwise, the new submissions will remain pending processing.

Why is the validation voucher not available in “Filing Follow-Up Consultation”?

Because only the receipts of the last submissions made are available, in accordance with the periodicity of the regime in question and its date of submission (point 1.2.4.1. of Section 1 of Submission of Information to the Central Bank). The BCRA considers that its responsibility has been fulfilled from the moment the results of the validation processes are available on the secure site.

How do I carry out the mandatory recategorization?

The recategorization is carried out in accordance with the provisions of point 7.3 of the Ordered Text of the Rules on the Classification of Debtors:

– The debtor must be recategorized when there is a discrepancy of more than one level between the classification given by the financial institution and those granted by at least two other financial entities or trusts or non-financial entities issuing credit cards in the “closed system” modality in categories lower than the one assigned by the financial institution. whose debts – together – represent 40% or more of the total reported by all creditors, according to the latest information available in the “Central of debtors of the financial system”.

-The recategorization of the debtor will be carried out as of the month following the month in which the relevant information is made available from said center, at least in the category immediately above the one in which it registers the highest level of indebtedness, considering, for this purpose, that set of entities, financial trusts and non-financial entities issuing credit cards in the “closed system” modality that represent at least 40% of the total reported by all creditors according to the latest information available in the “Central of debtors of the financial system”.

-To this end, the classifications made according to the evaluation of the entities, i.e. categories 1 to 5, will be taken into account.

For example:

The debtor has a debt of $10 and is in situation 1 in entity A that is going to analyze whether it is appropriate to recategorize it.

The latest information available in the Central Bank of Debtors of the Financial System is:

-Financial Institution (FI) A $11 situation 1.

-Financial Institution (EF) B $6 situation 5.

-Financial Trust (FF) C $7 situation 4.

-Non-financial credit card issuing company (TC) D $4 situation 3.

-SGR/FGCP E $ 3 situation 4.

-Other Non-Financial Credit Provider (PO) F $1 situation 5.

-Provider of credit services between individuals through platforms (PSCPP) G $2 situation 4.

The debtor must be recategorized since:

-There is a discrepancy of more than one level between the classification in entity A (situation 1) and those granted by at least two other EFs or FFs or TCs in categories lower than the one assigned by the former (in this case there would be three entities: EF B situation 5, FF C situation 4, TC D situation 3, the OP, the SGR/FGCP and the PSCPP should not be considered given the normative provisions) and their claims together represent more than 40% of the total reported by all creditors EF A $11 + EF B $6 + FF C $7 + TC D $4 = 28 is greater than $11 (40% of 28 would be $11).

-In the following month, the debtor must be informed in at least situation 3, since he registers greater indebtedness in the FF C $7, who categorized him in situation 4.

What is the cause of error 02 “Format Error”?

The error arises when:

• • A numeric field with some non-numeric characters was integrated.
  • A field with character values not supported according to record design was integrated.
  • Field 5 (Total debt) of file PROVEEDORES.TXT and/or field 4 (Amount) of file IMPORTES.TXT with all zeros or as null were integrated.
  • An unsupported value was integrated into the encoded fields.

When does error 05 “Wrong date or advance information” (applicable to PROVEEDORES.TXT and IMPORTES.TXT files occur?

The error arises from having reported a non-existent date (for example, 202213); because it contains non-numeric characters; The information corresponds to a period not enabled for processing or was not integrated with the last day of the month related to the information presented.

What is the reason for error 07 “Debtor not included” in file PROVEEDORES.TXT?

The cause of the error is having reported a debtor with a debt of less than $1 thousand.

If field 6 of the PROVEEDORES.TXT file was completed with 1, why is that debtor not informed in the Central Debtors of the Financial System?

That debtor will not appear in the Central Debtors of the Financial System because it is covered by Art. 26 inc. 4) Law 25.326.

When should I complete field 9 “Unreclassified situation”?

When the guidelines established in point 7.3. of the Ordered Text of the rules on “Classification of debtors”, in field 9 of file PROVEEDORES.TXT the situation prior to the reclassification of the debtor will be reported, having reported field 7 (Mandatory reclassification) equal to 1. When it is not appropriate to use the field “Situation not reclassified” (field 4 is equal to 0), field 9 will be completed with “00” in all cases.

What is the cause of error 101 “Missing name reporting” of the PROVEEDORES.TXT file?

The File Name field must PROVEEDORES.TXT be engraved with capital letters, without an accent and must not use the new line character (Enter), the semicolon character (;), tab characters, quotation marks, umlaut, apostrophes, or + or $ signs. The letter “Ñ” is accepted.

What is the cause of error 105 “Days of payment late misreported” (C8 misreported from file PROVEEDORES.TXT) ?

Field 7 having been reported with zeros, field 8 is non-zero or null.

In other words, for debtors in a situation other than normal, having completed field 7 with code “1”, field 8 must be different from “0000” or null value. When the debtor is in situation 01, field 7 should not be completed and consequently field 8 should not be completed either.

What is your cause of error 107 “Inconsistency between field 4 and field 9”?

Error 107 arises when field 9 (situation not reclassified) was integrated with a value worse than or equal to that reported in field 4 (situation).

What is the cause of the “Inconsistency between TASA.TXT and IMPORTES.TXT files” TASA.TXT file error 302?

Error 302 arises when field 1 of the TASA.TXT file was integrated with code “1” and yet only credit assistance corresponding to Credit/Purchase and/or Personal Cards for refinancing of balances owed on credit/purchase cards is recorded in the AMOUNTS file (field 3 = 10 and/or 99).

Do I have to submit the fee file if I am a non-financial company issuing credit and/or purchase cards and I only have assistance 10 and/or 99?

Yes, the TASA.TXT file is mandatory, but they must complete field 1 with code 0 and field 2 with 000.00.

What type of fee should I report in field 2 of the TASA.TXT file?

The ANNUAL NOMINAL RATE, excluding VAT, must be reported, expressed as a percentage and considering the first 3 positions for integers and the last 2 for decimals, separated by a comma.

Is it appropriate for a non-financial credit provider to continue to report the information regime in the event of a transfer of the financing portfolio?

In accordance with the provisions of point 2 of the Rules of Procedure (Monthly Accounting Information Regime – Debtors of the Financial System Sections A, B and L), by virtue of the validity of International Financial Reporting Standards (IFRS), it is necessary to unify the criteria that apply to the Reporting Regime of Debtors of the Financial System for cases related to portfolio assignments made between financial institutions and other types of Entities.

On the other hand, the Ordered Text of the rules on “Non-financial credit providers” (point 2.1. Central Debtors of the Financial System) establishes that, when the ceding non-financial provider is still in charge of collection management, it must continue to provide the aforementioned Central of Debtors of the Financial System with the data on that transferred portfolio, in accordance with the foregoing guidelines.

It should be clarified that, when applying the above, it should be taken into account that it is essential that the assigning and assignee entities agree on the information they will submit in the information regime because there can be no duplication in the Central Debtors of the Financial System.

When should I file as a rectifying?

When it replaces previously validated information. If the rectification results in errors, when submitting it again for validation, you must enter “R” (RECTIFYING) again in the Rectifying field of the DETAIL file. XLM.

The submission of amending information must be made in accordance with the provisions of point 59.4. of the Section 59 of the Consolidated Text of Submission of Information to the BCRA.

What do I do if the filing turns out to be incorrect?

If the normal filing is error-free, when submitting it again for validation, you must enter “N” (NORMAL) in the rectifying field of the DETALLE.XML file.

Can I make partial rectifications?

Yes, in accordance with Section 61 – Partial Amendments and considering the provisions of point 1.2.1 of Section 1 – Submission of information to the Central Bank – by accessing the website and identifying yourself with the unique user code and password for each entity, through the INFORMATION UPLOAD option you will be able to enter the information that will be recorded in a file called “RECTPARC.TXT”.

1 file may be entered per day containing a maximum of 250 records. One record of each debtor may be reported per reporting period that corresponds to be deleted or rectified.

It is not possible to incorporate an uninformed debtor in a timely manner in a given period. In these cases, it is necessary to submit a complete rectification of all the periods involved.

What fields can I modify with partial rectifications?

You can rectify the following fields, which must always be completed:

-Situation.

– Debtor under Art. 26 inc. 4) Law 25.326.

-Amount.

If a debtor was wrongly informed or his debt was completely cancelled, how is the data incorrectly submitted modified or deleted from his or her history?

If the debtor’s situation was not submitted correctly or should not be reported in any period(s), the records involved may be rectified, applying the provisions of Section 61 – Partial Amendments.

If the debt was cancelled, the periods in which the debtor registered a balance at the end of the month will be reported in his or her history, so no rectification should be made.

How do I delete the register of a misinformed debtor by means of partial rectifications?

In the event of completely deleting the registration of a debtor, the fields (Situation, Debtor framed Art. 26 inc. 4) Law 25,326 and Amount) must be integrated as “NULL”.

What is the periodicity of updating the Central Bank of Debtors of the Financial System considering the rectifications (modifications/deletions)?

The database of the Central Debtors of the Financial System is disseminated on a monthly basis, with periodic updates.

Why does the last presentation made not appear in the Central Debtors of the Financial System?

It may be due to the fact that an update of the Financial System Debtors’ Central has not yet been generated or that the presentation made by the entity has been rejected for not having passed the monitoring instance or for not having validated the IR.

Information Management (
011) 4348-3500 internals: 2632|2957|4550|2629.