TOTAL SISTEMA FINANCIERO Y BANCARIO (EN PERPECTIVA)
Balance de Situación (Condensado) 
Al 31 de Mayo de 2008
(Expresado en miles de Córdobas)
           
Descripción BANPRO BANCENTRO BAC BDF B.UNO PROCREDIT FINARCA FINDESA HSBC  FAMA Sistema Bancario y Financieras
Activo           19,328,355.90 15,653,893.60 13,100,354.40 8,201,551.00 5,507,530.00 3,206,556.20 421,209.90 3,540,555.50 1,131,365.20 759,349.90 70,850,721.50
Disponibilidades 4,198,964.30 3,351,554.60 3,581,666.70 2,118,891.30 1,832,256.50 430,906.60 52,959.20 580,364.10 147,442.90 29,578.70 16,324,584.90
Moneda Nacional 1,953,615.50 1,154,573.50 893,238.90 594,343.70 344,683.50 147,791.40 1,622.90 185,148.10 20,353.50 19,205.00 5,314,575.90
Caja 365,294.40 238,903.60 321,650.80 39,186.70 42,504.80 31,036.70 1,173.20 81,483.30 2,257.80 3,625.90 1,127,117.20
Banco Central de Nicaragua 510,585.70 43,462.10 0.00 218,571.50 127,483.40 56,783.20 0.00 45,461.40 719.40 23.10 1,003,089.90
Depositos e Instituciones Financieras del Pais  101.00 0.00 0.00 51,021.10 0.00 822.10 442.40 49,129.10 16,334.90 15,556.10 133,406.70
Otras disponibilidades 1,077,634.30 872,207.70 571,588.10 285,564.40 174,695.20 59,149.30 7.30 9,074.20 1,041.40 0.00 3,050,962.10
                       
Moneda Extranjera 2,245,348.80 2,196,981.10 2,688,427.80 1,524,547.60 1,487,573.10 283,115.30 51,336.30 395,216.00 127,089.40 10,373.70 11,010,009.00
Caja 203,751.00 179,152.10 262,694.70 51,879.70 102,205.50 47,490.20 8,675.50 65,778.20 9,043.70 1,563.40 932,234.00
Banco Central de Nicaragua 69,350.10 0.00 245,963.40 0.00 60,321.10 25,886.10 0.00 68,017.00 9,198.30 21.50 478,757.50
Depositos e Instituciones Financieras del Pais  0.00 0.00 0.00 12,077.60 0.00 9,366.00 33,710.30 76,065.20 29,232.70 8,788.80 169,240.70
Depositos en Instituciones Financieras del exterior  439,311.60 668,568.90 897,208.80 678,063.50 762,679.20 25,719.10 648.30 166,204.10 27,058.50 0.00 3,665,461.90
Otras disponibilidades 1,532,936.10 1,349,260.10 1,282,560.80 782,526.80 562,367.30 174,653.90 8,302.00 19,151.50 52,556.20 0.00 5,764,314.80
                       
Inversiones en valores, neto 4,546,221.60 2,579,916.70 12,854.70 1,080,582.80 56,925.50 0.00 3,776.10 70,419.70 0.00 0.00 8,350,697.10
Inversiones al Valor Razonable con Cambios en Resultados  68,972.20 0.00 0.00 17,490.20 56,925.50 0.00 0.00 0.00 0.00 0.00 143,387.90
Inversiones Disponibles para la Venta 0.00 1,736,017.00 12,854.70 23,415.60 0.00 0.00 3,776.10 0.00 0.00 0.00 1,776,063.40
Inversiones Mantenidas Hasta el Vencimiento 4,477,249.40 843,899.70 0.00 1,039,677.00 0.00 0.00 0.00 70,419.70 0.00 0.00 6,431,245.80
                       
Operaciones con Valores y Derivados         0.00 0.00 0.00 19,332.20 0.00 0.00 0.00 0.00 0.00 0.00 19,332.20
                       
Cartera de Creditos, neta 9,901,505.00 8,933,253.10 8,994,174.90 4,669,416.00 3,466,468.20 2,582,544.10 341,582.10 2,729,178.60 959,051.40 680,755.80 43,257,929.20
Créditos vigentes  9,421,012.10 8,282,982.70 8,988,003.20 4,544,896.00 3,312,498.10 2,578,031.20 334,556.60 2,559,428.50 956,800.30 695,044.40 41,673,253.10
Créditos prorrogados 32,393.60 205,214.60 4,002.30 0.00 0.00 0.00 0.00 107,564.70 0.00 0.00 349,175.20
Créditos reestructurados 367,817.40 280,378.90 63,681.00 61,374.60 192,667.40 2,404.30 258.80 2,540.70 0.00 0.00 971,123.00
Créditos vencidos 162,587.60 155,028.10 128,156.80 139,126.00 141,225.30 19,099.10 19,821.60 44,246.30 0.00 20,249.90 829,540.60
Créditos en cobro judicial 163,403.80 73,350.40 119,326.30 22,921.30 30,982.30 20,185.30 5,156.10 21,924.40 0.00 628.00 457,877.90
Intereses y Comisiones por Cobrar sobre Creditos 163,078.40 236,562.00 53,920.90 83,943.60 9,360.50 89,138.30 3,058.40 100,368.60 11,952.90 13,215.60 764,599.10
Provisiones por incobrabilidad de cartera de creditos  -408,787.90 -300,263.70 -362,915.60 -182,845.40 -220,265.30 -126,314.10 -21,269.40 -106,894.40 -9,701.80 -48,382.10 -1,787,639.70
                       
Otras cuentas por cobrar, neto 32,300.30 208,435.10 65,271.60 30,893.50 25,667.00 21,825.20 796.60 13,255.30 1,272.30 2,477.30 402,194.20
Bienes de uso, neto  538,499.00 200,124.10 366,540.90 104,330.60 66,228.20 112,545.90 10,539.00 44,858.70 7,833.20 12,827.80 1,464,327.40
Bienes recibidos en recuperacion de creditos, neto 0.00 48,863.00 1,868.50 6,529.00 1,010.80 7,233.40 8,553.10 25,766.10 0.00 773.00 100,596.90
Invesiones permanentes en acciones  43,079.10 136,430.00 26,881.30 34,369.90 22,414.50 0.00 0.00 5,472.70 0.00 0.00 268,647.50
Otros activos  67,786.50 195,317.00 51,095.70 137,205.70 36,559.30 51,500.90 3,004.00 71,240.40 15,765.40 32,937.30 662,412.10
Pasivo           17,641,613.80 14,252,838.80 11,739,685.40 7,503,854.60 4,899,709.70 2,924,588.80 358,549.40 3,219,952.20 852,975.20 567,845.40 63,961,613.30
Obligaciones con el Público 14,960,020.80 11,708,789.40 10,505,209.80 6,292,835.80 4,233,009.40 1,409,602.00 47,797.50 743,146.80 335,785.60 0.00 50,236,197.10
Moneda Nacional 5,717,081.30 4,241,925.70 2,849,117.20 1,587,272.90 977,112.10 397,116.00 0.00 326,978.50 10,289.90 0.00 16,106,893.70
Depositos a la Vista 1,703,487.50 1,519,522.00 1,675,560.00 376,433.30 271,817.20 51,792.50 0.00 0.00 2,471.70 0.00 5,601,084.20
Depositos de Ahorro 1,606,339.00 1,473,033.00 638,099.20 960,684.00 540,647.00 77,867.10 0.00 98,079.10 604.70 0.00 5,395,353.10
Depositos a Plazo 1,712,831.40 1,249,227.10 535,458.00 250,155.50 164,647.90 267,456.40 0.00 228,899.40 7,213.60 0.00 4,415,889.30
Otros Depósitos del Público 694,423.50 143.70 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 694,567.10
                       
Moneda Extranjera 8,962,573.80 7,273,956.90 7,509,954.20 4,613,177.00 3,205,433.30 985,230.20 46,794.40 409,634.00 320,555.70 0.00 33,327,309.60
Depositos a la Vista 1,583,892.30 1,741,962.60 2,531,665.40 563,572.80 632,355.10 63,032.10 0.00 0.00 88,317.00 0.00 7,204,797.30
Depositos de Ahorro 3,617,399.30 3,580,204.40 2,800,814.50 2,796,710.40 1,592,915.30 369,545.90 6,151.30 213,801.30 47,389.10 0.00 15,024,931.60
Depositos a Plazo 3,330,590.50 1,947,922.80 2,177,474.30 1,252,893.70 980,162.90 552,652.20 40,643.10 195,832.70 184,849.60 0.00 10,663,021.90
Otros Depósitos del Público 430,691.80 3,867.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 434,558.80
                       
Otras obligaciones 208,723.70 150,773.20 99,367.60 61,165.90 30,415.90 19,762.10 0.00 566.80 2,342.30 0.00 573,117.50
Cargos financieros por pagar sobre obligaciones con el Público 71,642.00 42,133.60 46,770.70 31,220.00 20,048.00 7,493.80 1,003.10 5,967.40 2,597.60 0.00 228,876.30
                       
Obligaciones con Instituciones financieras y por otros financiamientos 2,210,160.20 1,946,983.00 878,730.50 918,681.10 414,698.90 1,302,052.60 303,634.50 2,300,281.80 503,225.10 545,133.40 11,323,581.30
Préstamos de la Financiera Nicaraguense de Inversiones 349,779.80 427,562.70 270,001.90 202,420.90 91,425.40 191,947.30 42,130.40 250,026.70 0.00 0.00 1,825,295.00
Préstamos del Banco Centroaméricano de Integración Económica 637,083.70 622,806.40 429,140.60 418,205.00 159,048.50 317,318.20 41,588.10 174,417.70 0.00 96,575.20 2,896,183.50
Préstamos de Otras Instituciones Financieras del Exterior 0.00 0.00 0.00 0.00 0.00 535,294.70 0.00 952,730.00 0.00 0.00 1,488,024.80
Otras Obligaciones con Instituciones Financieras y por Otros Financiamientos. 1,223,296.70 896,613.90 179,588.00 298,055.20 164,225.00 257,492.40 219,916.00 923,107.40 503,225.10 448,558.30 5,114,078.10
                       
Obligaciones con el Banco Central de Nicaragua 134,691.20 117,697.00 0.00 87,805.50 19,482.30 0.00 0.00 0.00 0.00 0.00 359,676.00
Operaciones con valores y derivados 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Otras cuentas por pagar  71,215.00 111,849.30 178,433.40 11,912.90 81,420.30 64,143.30 1,932.70 23,171.70 5,283.50 7,991.70 557,353.70
Otros pasivos y provisiones 167,810.30 268,650.60 177,311.80 55,132.00 151,098.80 48,811.00 4,547.90 46,773.30 8,680.90 14,720.30 943,536.90
Obligaciones subordinadas  97,716.30 98,869.50 0.00 137,487.30 0.00 99,979.80 0.00 106,578.60 0.00 0.00 540,631.50
Impuestos diferidos 0.00 0.00 0.00 0.00 0.00 0.00 636.90 0.00 0.00 0.00 636.90
Reservas para obligaciones laborales al retiro 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Patrimonio           1,686,742.10 1,401,054.80 1,360,669.00 697,696.50 607,820.20 281,967.40 62,660.50 320,603.30 278,390.00 191,504.50 6,889,108.20
Capital social pagado 632,600.00 612,400.00 505,000.00 400,000.00 200,000.00 233,000.00 50,000.00 200,330.00 276,880.00 155,520.00 3,265,730.00
Capital donado 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Aportes patrimoniales no capitalizables  0.00 0.60 50,000.00 0.00 0.00 0.20 0.00 3,562.20 0.00 2,741.90 56,304.90
Obligaciones convertibles en capital 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Ajustes al patrimonio 0.00 20,528.50 800.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21,328.50
Reservas patrimoniales 285,544.40 238,828.10 268,508.40 109,594.80 125,092.00 27,427.90 6,033.00 33,010.30 3,349.50 3,607.30 1,100,995.80
Resultados acumulados de ejercicios anteriores 605,691.10 405,606.40 412,170.40 148,015.50 195,280.50 0.00 13,672.90 58,213.50 3,036.70 19,753.90 1,861,440.90
Resultados del Periodo 162,906.60 123,691.20 124,190.10 40,086.20 87,447.70 21,539.30 -7,045.40 25,487.40 -4,876.30 9,881.40 583,308.10
Cuentas contingentes         7,576,791.90 2,102,958.50 3,956,161.30 333,987.20 3,428,997.00 531.10 8,859.40 37,607.70 23,206.20 0.00 17,469,100.30
Cuentas de orden         22,209,567.80 17,956,012.20 3,258,282.30 9,640,965.70 2,723,065.10 7,613,876.60 1,283,624.10 7,841,795.50 2,613,853.60 1,599,910.50 76,740,953.40
                                 
La información de este Estado Financiero no ha sido auditada
TIPO DE CAMBIO A MAYO 31/08 C$ 19.2899 X US$ 1.00