SISTEMA BANCARIO Y FINANCIERAS (EN PERPECTIVA)
Balance de Situación (Condensado)
Al 30 de Septiembre de 2008
(Expresado en miles de Córdobas)
Descripción						BANPRO	BANCENTRO	BAC	BDF	B.UNO	PROCREDIT	FINARCA	FINDESA	HSBC	FAMA	Sistema Bancario y Financieras
Activo						19,867,402.20	16,331,891.60	13,636,315.70	8,511,219.20	5,353,390.80	3,513,143.60	399,759.20	3,631,335.70	1,045,836.00	934,883.50	73,225,177.50
Disponibilidades						3,950,683.90	3,689,025.00	2,961,207.30	2,204,673.60	1,632,554.10	455,104.40	27,600.20	706,787.10	153,520.80	60,615.90	15,841,772.10
Moneda Nacional						1,861,007.80	1,218,430.70	1,038,354.20	441,013.70	340,386.10	125,971.80	521.30	197,648.30	13,117.90	31,671.50	5,268,123.40
Caja						518,478.90	337,991.30	420,531.20	65,771.40	57,429.20	48,255.30	191.50	73,230.60	4,386.60	4,569.40	1,530,835.40
Banco Central de Nicaragua						289,990.10	0.00	0.00	75,218.20	95,237.30	7,553.70	0.00	80,431.20	1,206.20	22.80	549,659.50
Depositos e Instituciones Financieras del Pais						101.00	0.00	0.00	162.40	2,358.60	393.00	322.60	27,250.80	6,853.50	27,079.30	64,521.10
Otras disponibilidades						1,052,437.80	880,439.40	617,822.90	299,861.70	185,361.10	69,769.90	7.20	16,735.70	671.60	0.00	3,123,107.40
Moneda Extranjera						2,089,676.00	2,470,594.30	1,922,853.10	1,763,659.90	1,292,167.90	329,132.60	27,078.90	509,138.80	140,402.80	28,944.30	10,573,648.80
Caja						264,441.60	175,273.40	331,652.00	54,593.80	102,237.70	73,260.50	1,317.20	66,644.70	7,768.50	2,038.60	1,079,228.10
Banco Central de Nicaragua						37,150.30	0.00	24,715.00	552,086.20	23,693.60	36,792.50	0.00	108,955.00	19,940.70	39.20	803,372.60
Depositos e Instituciones Financieras del Pais						0.00	0.00	0.00	5,395.10	0.00	2,024.60	21,568.40	59,018.20	4,256.50	26,866.50	119,129.20
Depositos en Instituciones Financieras del exterior						220,680.00	765,964.80	224,771.30	276,736.20	637,466.20	50,022.60	1,803.40	250,240.10	52,516.80	0.00	2,480,201.40
Otras disponibilidades						1,567,404.20	1,529,356.10	1,341,714.80	874,848.60	528,770.40	167,032.40	2,389.90	24,280.80	55,920.30	0.00	6,091,717.40
Inversiones en valores, neto						4,696,384.30	2,198,384.80	302,866.00	1,123,423.10	94,982.30	0.00	0.00	21,764.90	0.00	59,078.00	8,496,883.50
Inversiones al Valor Razonable con Cambios en Resultados						0.00	0.00	0.00	16,267.30	94,982.30	0.00	0.00	0.00	0.00	59,078.00	170,327.60
Inversiones Disponibles para la Venta						70,201.20	1,357,928.90	302,866.00	38,731.30	0.00	0.00	0.00	0.00	0.00	0.00	1,769,727.40
Inversiones Mantenidas Hasta el Vencimiento						4,626,183.10	840,455.90	0.00	1,068,424.60	0.00	0.00	0.00	21,764.90	0.00	0.00	6,556,828.50
Operaciones con Valores y Derivados						0.00	0.00	0.00	79,628.50	0.00	0.00	0.00	0.00	0.00	0.00	79,628.50
Cartera de Creditos, neta						10,425,699.20	9,655,493.10	9,836,526.40	4,787,190.60	3,481,089.10	2,768,230.90	350,060.40	2,723,358.10	864,091.50	762,288.20	45,654,027.60
Créditos vigentes						9,969,105.40	9,036,501.80	9,821,507.60	4,558,108.40	3,293,091.40	2,705,889.30	325,344.50	2,520,191.60	864,895.10	771,042.00	43,865,677.20
Créditos prorrogados						48,120.30	261,480.30	1,109.00	0.00	0.00	15,739.50	18,417.10	134,199.30	0.00	4,292.50	483,358.00
Créditos reestructurados						295,052.80	170,075.30	63,469.30	168,732.40	205,110.00	27,110.30	160.50	6,468.30	0.00	191.40	936,370.20
Créditos vencidos						223,984.60	145,530.20	156,615.90	131,149.20	182,350.30	35,689.60	18,408.00	58,747.20	169.50	29,091.50	981,736.10
Créditos en cobro judicial						165,912.30	77,345.90	125,996.80	18,373.70	31,455.90	21,857.10	3,439.00	23,082.80	0.00	1,337.10	468,800.40
Intereses y Comisiones por Cobrar sobre Creditos						154,365.40	252,647.80	67,832.90	79,095.50	10,205.10	105,755.10	3,323.90	110,000.60	8,081.50	15,421.00	806,728.70
Provisiones por incobrabilidad de cartera de creditos						-430,841.60	-288,088.20	-400,005.00	-168,268.60	-241,123.70	-143,809.90	-19,032.50	-129,331.80	-9,054.60	-59,087.30	-1,888,643.10
Otras cuentas por cobrar, neto						85,597.70	201,027.80	65,213.60	23,421.00	39,486.00	29,492.50	1,696.30	23,709.70	1,294.20	3,034.50	473,973.30
Bienes de uso, neto						599,332.70	187,103.20	378,048.30	106,655.10	68,395.10	199,702.80	10,157.70	41,456.70	11,360.90	13,305.50	1,615,517.90
Bienes recibidos en recuperacion de creditos, neto						0.00	38,625.60	250.30	10,026.90	1,017.60	6,434.70	8,586.50	32,929.60	0.00	1,083.00	98,954.20
Invesiones permanentes en acciones						43,009.20	140,001.30	28,885.80	33,812.00	22,420.00	0.00	0.00	5,472.70	0.00	0.00	273,601.00
Otros activos						66,695.30	222,230.80	63,317.90	142,388.60	13,446.60	54,178.20	1,658.10	75,856.90	15,568.70	35,478.40	690,819.40
Pasivo						18,144,725.30	14,804,361.50	12,159,896.20	7,793,126.30	4,724,929.70	3,180,617.30	342,213.40	3,307,263.30	772,068.30	738,202.00	65,967,403.30
Obligaciones con el Público						15,380,096.70	12,176,656.20	10,829,891.60	6,566,040.80	4,151,757.80	1,464,724.80	7,493.80	742,116.90	351,078.80	0.00	51,669,857.40
Moneda Nacional						5,842,615.50	4,112,563.20	2,755,819.50	1,428,054.30	967,420.90	419,885.50	0.00	341,555.30	4,218.30	0.00	15,872,132.50
Depositos a la Vista						1,816,086.90	1,577,025.90	1,732,950.40	289,947.00	311,403.10	46,863.30	0.00	0.00	3,010.00	0.00	5,777,286.60
Depositos de Ahorro						1,724,041.30	1,371,778.70	729,964.60	922,413.00	533,360.50	80,166.00	0.00	106,594.70	1,001.50	0.00	5,469,320.30
Depositos a Plazo						1,666,961.40	1,163,758.70	292,904.50	215,694.20	122,657.40	292,856.20	0.00	234,960.70	206.70	0.00	3,989,999.80
Otros Depósitos del Público						635,525.80	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	635,525.80
Moneda Extranjera						9,226,432.00	7,903,679.00	7,939,456.20	5,069,833.60	3,122,019.60	1,026,957.60	7,358.00	395,946.00	342,638.20	0.00	35,034,320.20
Depositos a la Vista						1,577,774.40	2,099,555.10	2,825,403.40	1,102,566.10	532,174.00	79,635.70	0.00	0.00	95,629.00	0.00	8,312,737.70
Depositos de Ahorro						3,649,818.90	3,620,174.70	2,785,817.60	2,626,021.80	1,583,492.50	397,644.00	4,709.60	206,410.20	53,785.00	0.00	14,927,874.40
Depositos a Plazo						3,593,332.80	2,183,949.30	2,328,235.20	1,341,245.60	1,006,353.00	549,677.90	2,648.40	189,535.80	193,224.20	0.00	11,388,202.10
Otros Depósitos del Público						405,505.90	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	405,505.90
Otras obligaciones						224,665.90	110,402.50	82,192.80	31,432.30	36,981.80	9,531.70	0.00	480.50	1,429.10	0.00	497,116.60
Cargos financieros por pagar sobre obligaciones con el Público						86,383.40	50,011.60	52,423.10	36,720.60	25,335.50	8,350.00	135.70	4,135.00	2,793.20	0.00	266,288.10
Obligaciones con Instituciones financieras y por otros financiamientos						2,289,227.80	2,035,713.20	857,151.10	906,063.50	315,415.50	1,509,822.60	328,694.50	2,329,274.00	385,962.00	710,800.50	11,668,124.60
Préstamos de la Financiera Nicaraguense de Inversiones						268,018.80	480,519.30	240,700.60	319,384.00	86,959.30	246,790.30	8,166.50	280,239.70	0.00	0.00	1,930,778.50
Préstamos del Banco Centroaméricano de Integración Económica						776,350.40	594,389.90	413,237.40	403,544.60	155,239.90	296,543.80	33,036.40	190,053.10	0.00	92,170.00	2,954,565.50
Préstamos de Otras Instituciones Financieras del Exterior						0.00	0.00	0.00	0.00	0.00	759,740.30	0.00	931,775.30	0.00	0.00	1,691,515.50
Otras Obligaciones con Instituciones Financieras y por Otros Financiamientos.						1,244,858.60	960,804.00	203,213.10	183,134.90	73,216.30	206,748.20	287,491.50	927,205.90	385,962.00	618,630.50	5,091,265.00
Obligaciones con el Banco Central de Nicaragua						100,324.60	102,154.70	0.00	107,960.90	35,181.90	0.00	0.00	0.00	6,076.70	0.00	351,698.90
Operaciones con valores y derivados						0.00	0.00	59,988.30	0.00	0.00	0.00	0.00	0.00	0.00	0.00	59,988.30
Otras cuentas por pagar						97,667.60	157,450.20	190,001.80	13,908.70	56,645.80	43,746.90	1,702.60	38,269.60	13,617.50	10,208.60	623,219.30
Otros pasivos y provisiones						179,083.00	232,250.70	222,863.40	61,677.60	165,928.70	56,824.30	4,049.70	56,446.50	15,333.20	17,192.90	1,011,649.80
Obligaciones subordinadas						98,325.60	100,136.40	0.00	137,474.90	0.00	105,498.80	0.00	141,156.20	0.00	0.00	582,592.10
Impuestos diferidos						0.00	0.00	0.00	0.00	0.00	0.00	273.00	0.00	0.00	0.00	273.00
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						1,722,676.90	1,527,530.10	1,476,419.50	718,092.90	628,461.10	332,526.30	57,545.80	324,072.40	273,767.70	196,681.40	7,257,774.10
Capital social pagado						730,600.00	612,400.00	555,000.00	400,000.00	200,000.00	271,920.80	50,000.00	241,355.00	276,880.00	155,520.00	3,493,675.80
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	122,000.60	0.00	0.00	33,000.00	0.20	0.00	3,859.50	0.00	2,741.90	161,602.30
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	273,679.60	412,170.40	138,015.50	162,280.50	0.00	13,672.90	0.00	3,036.70	19,664.20	1,452,211.00
Resultados del Periodo						276,841.40	260,093.30	239,940.60	70,482.60	108,088.50	33,177.40	-8,384.00	45,847.60	-9,498.60	15,148.00	1,031,736.90
Cuentas contingentes						7,472,638.50	1,836,682.00	4,209,153.80	293,140.90	3,196,142.90	1,410.20	6,991.50	38,879.30	131,329.80	0.00	17,186,368.90
Cuentas de orden						23,918,502.80	15,948,118.50	3,736,820.50	10,281,222.60	2,686,072.30	8,189,219.60	1,153,426.60	13,105,501.10	2,769,320.50	2,092,932.20	83,881,136.70
La información de este Estado Financiero no ha sido auditada
TIPO DE CAMBIO A SEPTIEMBRE 30/08 C$ 19.6062 X US$ 1.00