SISTEMA BANCARIO Y FINANCIERAS (EN PERPECTIVA)
Balance de Situación (Condensado) 
Al 31 de Julio de 2008
(Expresado en miles de Córdobas)
           
Descripción BANPRO BANCENTRO BAC BDF B.UNO PROCREDIT FINARCA FINDESA HSBC  FAMA Sistema Bancario y Financieras
Activo           19,596,620.90 16,007,502.40 13,271,203.10 8,002,245.50 5,523,746.20 3,395,680.20 391,844.20 3,610,889.10 1,065,355.30 842,162.70 71,707,249.70
Disponibilidades 4,046,966.80 3,587,406.20 2,921,176.10 1,729,613.40 1,784,704.70 410,177.50 31,676.30 721,892.10 128,408.30 57,120.70 15,419,142.30
Moneda Nacional 2,034,803.20 1,400,400.20 769,433.30 504,848.00 418,582.60 109,804.30 596.80 218,031.10 18,783.30 20,111.50 5,495,394.40
Caja 398,588.80 287,377.00 288,461.90 68,827.00 44,766.10 35,451.50 127.70 78,672.80 3,592.50 4,420.60 1,210,286.00
Banco Central de Nicaragua 553,119.30 0.00 0.00 135,787.10 170,760.10 5,338.00 0.00 81,363.50 1,169.30 23.10 947,560.40
Depositos e Instituciones Financieras del Pais  101.00 0.00 0.00 51,289.40 3,355.20 734.60 461.80 40,694.50 12,077.20 15,667.80 124,381.50
Otras disponibilidades 1,082,994.00 1,113,023.20 480,971.40 248,944.40 199,701.20 68,280.30 7.30 17,300.30 1,944.30 0.00 3,213,166.50
                       
Moneda Extranjera 2,012,163.60 2,187,006.00 2,151,742.80 1,224,765.50 1,366,122.10 300,373.20 31,079.50 503,861.00 109,625.00 37,009.20 9,923,747.80
Caja 198,316.10 169,374.20 250,391.40 63,536.30 98,357.50 51,598.10 1,310.30 83,487.00 5,833.80 1,741.60 923,946.20
Banco Central de Nicaragua 10,174.10 0.00 269,814.60 40,638.10 137,901.30 48,384.20 0.00 120,914.50 9,045.20 312.70 637,184.50
Depositos e Instituciones Financieras del Pais  0.00 0.00 0.00 2,115.60 0.00 3,063.80 20,722.10 51,188.90 17,804.50 34,955.00 129,849.90
Depositos en Instituciones Financieras del exterior  275,664.50 683,675.30 227,687.50 310,581.10 589,816.40 30,581.50 775.50 215,412.70 27,322.50 0.00 2,361,517.00
Otras disponibilidades 1,528,008.90 1,333,956.50 1,403,849.40 807,894.40 540,047.00 166,745.70 8,271.70 32,857.90 49,619.00 0.00 5,871,250.20
                       
Inversiones en valores, neto 4,645,899.00 2,269,193.00 240,992.30 1,200,924.90 132,184.70 0.00 0.00 8,288.90 0.00 0.00 8,497,482.80
Inversiones al Valor Razonable con Cambios en Resultados  0.00 0.00 0.00 15,804.90 132,184.70 0.00 0.00 0.00 0.00 0.00 147,989.60
Inversiones Disponibles para la Venta 71,712.30 1,487,464.60 240,992.30 115,502.70 0.00 0.00 0.00 0.00 0.00 0.00 1,915,672.00
Inversiones Mantenidas Hasta el Vencimiento 4,574,186.80 781,728.40 0.00 1,069,617.20 0.00 0.00 0.00 8,288.90 0.00 0.00 6,433,821.30
                       
Operaciones con Valores y Derivados         0.00 0.00 0.00 19,213.20 0.00 0.00 0.00 0.00 0.00 0.00 19,213.20
                       
Cartera de Creditos, neta 10,140,007.30 9,354,060.40 9,587,972.30 4,731,702.50 3,452,358.90 2,715,327.30 337,968.30 2,708,495.40 910,740.20 732,905.30 44,671,537.90
Créditos vigentes  9,670,875.60 8,714,455.80 9,597,657.90 4,537,402.30 3,284,763.00 2,696,638.20 336,454.00 2,540,115.50 909,582.90 745,872.00 43,033,817.10
Créditos prorrogados 31,749.40 267,932.70 693.60 0.00 0.00 0.00 307.80 103,969.90 0.00 0.00 404,653.40
Créditos reestructurados 364,482.50 212,849.40 62,689.50 143,804.80 196,270.30 2,962.90 253.40 4,259.10 0.00 0.00 987,571.90
Créditos vencidos 178,617.00 116,582.40 128,653.70 141,101.00 170,966.40 26,994.50 14,336.80 49,050.60 0.00 25,991.00 852,293.40
Créditos en cobro judicial 141,148.80 64,011.30 125,300.30 17,130.90 30,122.20 21,261.40 3,746.10 24,164.20 0.00 557.10 427,442.30
Intereses y Comisiones por Cobrar sobre Creditos 152,840.60 239,670.30 57,719.50 80,956.10 8,609.80 97,234.80 3,616.10 105,202.80 10,466.60 14,063.70 770,380.20
Provisiones por incobrabilidad de cartera de creditos  -399,706.60 -261,441.50 -384,742.10 -188,692.60 -238,372.80 -129,764.50 -20,745.80 -118,266.80 -9,309.30 -53,578.50 -1,804,620.40
                       
Otras cuentas por cobrar, neto 59,048.20 224,707.80 64,434.70 29,024.50 39,691.50 27,199.30 852.90 21,981.50 1,326.40 2,250.30 470,517.20
Bienes de uso, neto  585,669.30 193,312.10 372,366.70 105,702.00 64,334.30 179,145.50 10,265.70 44,047.70 8,186.40 13,589.90 1,576,619.60
Bienes recibidos en recuperacion de creditos, neto 0.00 36,966.10 386.20 6,876.50 1,017.60 7,452.60 8,553.10 30,583.20 0.00 1,080.50 92,915.90
Invesiones permanentes en acciones  43,009.20 136,430.00 28,772.10 33,812.00 22,420.00 0.00 0.00 5,472.70 0.00 0.00 269,916.00
Otros activos  76,021.10 205,426.70 55,102.50 145,376.50 27,034.60 56,378.00 2,527.90 70,127.60 16,693.90 35,216.00 689,904.80
Pasivo           17,925,197.70 14,542,426.70 11,844,043.70 7,293,447.00 4,908,912.70 3,105,502.90 336,763.80 3,275,452.90 786,677.60 647,743.40 64,666,168.40
Obligaciones con el Público 15,244,706.40 12,051,777.30 10,501,929.90 6,073,648.00 4,269,818.00 1,465,632.50 29,715.30 705,987.00 295,540.40 0.00 50,638,754.90
Moneda Nacional 5,854,890.40 4,161,249.90 2,748,804.70 1,477,074.20 1,093,093.70 412,536.30 0.00 327,452.60 14,582.90 0.00 16,089,684.70
Depositos a la Vista 1,819,469.40 1,445,742.30 1,692,603.80 287,664.70 333,428.80 42,908.40 0.00 0.00 6,524.90 0.00 5,628,342.30
Depositos de Ahorro 1,658,426.10 1,446,005.10 659,897.00 946,410.20 556,281.70 79,172.50 0.00 96,833.90 785.50 0.00 5,443,812.10
Depositos a Plazo 1,721,190.70 1,269,502.50 396,304.00 242,999.30 203,383.10 290,455.40 0.00 230,618.70 7,272.50 0.00 4,361,726.10
Otros Depósitos del Público 655,804.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 655,804.20
                       
Moneda Extranjera 9,009,333.20 7,681,121.70 7,618,314.90 4,493,250.50 3,133,664.30 1,032,026.70 29,058.30 372,662.30 274,223.90 0.00 33,643,655.80
Depositos a la Vista 1,534,788.20 2,010,290.60 2,543,244.20 508,772.60 472,007.40 96,126.80 0.00 0.00 55,645.00 0.00 7,220,874.70
Depositos de Ahorro 3,730,215.90 3,558,788.10 2,813,599.20 2,744,192.60 1,610,810.80 389,197.30 7,844.70 176,703.80 34,380.90 0.00 15,065,733.30
Depositos a Plazo 3,372,533.30 2,112,043.10 2,261,471.50 1,240,285.30 1,050,846.20 546,702.70 21,213.60 195,958.50 184,198.00 0.00 10,985,252.00
Otros Depósitos del Público 371,795.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 371,795.80
                       
Otras obligaciones 304,196.00 162,338.10 83,412.40 69,921.80 18,884.50 12,858.30 0.00 636.40 4,079.70 0.00 656,327.30
Cargos financieros por pagar sobre obligaciones con el Público 76,286.90 47,067.60 51,398.00 33,401.50 24,175.50 8,211.10 657.10 5,235.70 2,654.00 0.00 249,087.20
                       
Obligaciones con Instituciones financieras y por otros financiamientos 2,127,522.00 1,874,610.80 993,848.40 901,555.60 402,401.30 1,453,512.20 300,918.40 2,344,988.00 472,803.60 622,873.40 11,495,033.60
Préstamos de la Financiera Nicaraguense de Inversiones 270,565.20 445,436.80 261,479.00 186,515.50 90,270.70 220,411.70 8,794.60 292,218.70 0.00 0.00 1,775,692.30
Préstamos del Banco Centroaméricano de Integración Económica 663,445.40 604,212.50 420,878.80 408,492.60 159,084.20 325,744.00 36,183.70 204,424.20 0.00 113,088.20 2,935,553.50
Préstamos de Otras Instituciones Financieras del Exterior 0.00 0.00 0.00 0.00 0.00 636,902.40 0.00 918,588.60 0.00 0.00 1,555,491.00
Otras Obligaciones con Instituciones Financieras y por Otros Financiamientos. 1,193,511.40 824,961.40 311,490.60 306,547.40 153,046.40 270,454.20 255,940.00 929,756.50 472,803.60 509,785.20 5,228,296.90
                       
Obligaciones con el Banco Central de Nicaragua 117,716.70 80,727.10 0.00 110,449.50 19,864.20 0.00 0.00 0.00 0.00 0.00 328,757.40
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  160,547.70 140,250.50 160,275.80 11,253.10 55,234.00 30,631.10 1,678.00 30,328.60 7,697.00 9,356.70 607,252.50
Otros pasivos y provisiones 176,571.70 293,699.00 187,989.70 59,373.80 161,595.30 53,006.80 3,997.00 53,398.20 10,636.60 15,513.30 1,015,781.30
Obligaciones subordinadas  98,133.30 101,362.00 0.00 137,167.00 0.00 102,720.30 0.00 140,751.10 0.00 0.00 580,133.70
Impuestos diferidos 0.00 0.00 0.00 0.00 0.00 0.00 454.90 0.00 0.00 0.00 454.90
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           1,671,423.20 1,465,075.70 1,427,159.40 708,798.50 614,833.50 290,177.30 55,080.50 335,436.20 278,677.70 194,419.30 7,041,081.20
Capital social pagado 632,600.00 612,400.00 555,000.00 400,000.00 200,000.00 233,000.00 50,000.00 241,355.00 276,880.00 155,520.00 3,356,755.00
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  98,000.00 0.60 0.00 0.00 33,000.00 0.20 0.00 3,859.50 0.00 2,741.90 137,602.30
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 -3,776.10 0.00 0.00 0.00 17,552.40
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 429,691.10 405,606.40 412,170.40 138,015.50 162,280.50 0.00 13,672.90 24,072.60 3,036.70 19,753.90 1,608,300.00
Resultados del Periodo 225,587.70 187,712.10 190,680.60 61,188.20 94,461.00 29,749.20 -10,849.30 33,138.80 -4,588.60 12,796.20 819,875.70
Cuentas contingentes         7,310,679.50 2,295,597.20 4,033,828.40 291,667.50 3,303,822.40 764.50 8,736.70 39,951.30 125,518.30 0.00 17,410,565.80
Cuentas de orden         23,287,655.60 17,785,256.80 4,114,230.20 10,085,390.10 2,617,785.30 7,988,316.00 1,196,136.30 8,753,226.00 2,662,371.40 1,893,683.30 80,384,051.10
                                 
La información de este Estado Financiero no ha sido auditada
TIPO DE CAMBIO A JULIO 31/08 C$ 19.4474 X US$ 1.00