SISTEMA BANCARIO Y FINANCIERAS (CONSOLIDADO)
Balance de Situación (Condensado)
Al 31 de Enero del 2009
(Expresado en miles de Córdobas)
Descripción BANPRO BANCENTRO BAC BDF Banco Citibank PROCREDIT FINARCA BANEX HSBC FAMA Sistema Bancario y Financieras
Activo 20,214,110.3 15,889,507.2 14,173,005.1 7,690,650.7 5,293,932.7 3,440,061.5 410,532.0 3,594,122.2 1,149,785.9 914,371.2 72,770,078.8
Disponibilidades 4,162,609.9 3,473,201.8 3,990,734.8 1,410,438.7 1,626,965.6 612,254.7 48,612.7 646,114.7 271,645.1 104,377.0 16,346,954.9
Moneda Nacional 1,925,757.9 1,200,322.2 1,061,382.9 334,862.6 465,796.5 221,514.9 955.5 165,167.9 10,304.3 87,100.8 5,473,165.5
Caja 465,446.0 295,024.7 283,771.0 49,868.4 49,735.6 46,196.8 218.2 61,577.3 4,737.3 4,224.7 1,260,800.0
Banco Central de Nicaragua 294,625.8 0.0 0.0 0.0 239,346.3 95,376.0 0.0 61,034.9 4,506.7 22.8 694,912.6
Depositos e Instituciones Financieras del Pais  101.0 0.0 0.0 50,045.1 4,096.9 962.5 730.2 25,900.4 15.2 82,853.3 164,704.7
Otras disponibilidades 1,165,585.1 905,297.5 777,611.8 234,949.0 172,617.8 78,979.6 7.1 16,655.3 1,045.0 0.0 3,352,748.2
                       
Moneda Extranjera 2,236,852.0 2,272,879.6 2,929,352.0 1,075,576.1 1,161,169.1 390,739.8 47,657.2 480,946.8 261,340.8 17,276.2 10,873,789.4
Caja 239,637.8 182,924.9 407,441.8 54,991.6 109,222.2 61,897.0 9,698.3 54,008.2 42,364.4 1,733.5 1,163,919.8
Banco Central de Nicaragua 45.8 0.0 245.6 183,219.3 42,340.1 78,573.8 0.0 63,167.6 117,168.5 10,005.1 494,765.9
Depositos e Instituciones Financieras del Pais 1\ 0.0 0.0 0.0 2,368.8 0.0 9,828.0 35,587.9 35,057.2 63.6 5,537.5 88,443.0
Depositos en Instituciones Financieras del exterior  496,436.4 745,805.7 416,402.0 102,395.6 489,643.0 76,136.2 1,054.3 313,343.3 42,636.1 0.0 2,683,852.5
Otras disponibilidades 1,500,731.9 1,344,149.0 2,105,262.5 732,600.8 519,963.8 164,304.9 1,316.6 15,370.5 59,108.1 0.0 6,442,808.1
                       
Inversiones en valores, neto 4,730,316.2 2,135,299.5 112,976.7 1,145,236.1 96,248.5 0.0 0.0 2,541.7 0.0 29,984.3 8,252,603.0
Inversiones al Valor Razonable con Cambios en Resultados  0.0 0.0 0.0 15,934.8 96,248.5 0.0 0.0 0.0 0.0 0.0 112,183.3
Inversiones Disponibles para la Venta 101,986.5 1,331,844.8 112,976.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,546,808.0
Inversiones Mantenidas Hasta el Vencimiento 4,628,329.7 803,454.7 0.0 1,129,301.2 0.0 0.0 0.0 2,541.7 0.0 29,984.3 6,593,611.7
                       
Operaciones con Reportos y  Valores Derivados 0.0 0.0 0.0 19,753.7 0.0 0.0 0.0 0.0 0.0 0.0 19,753.7
                       
Cartera de Creditos, neta 10,386,948.6 9,575,729.1 9,478,478.6 4,793,133.1 3,395,838.5 2,494,074.3 341,432.8 2,751,362.8 851,180.6 727,848.8 44,796,027.1
Créditos vigentes  9,868,617.0 8,798,791.3 9,391,302.6 4,497,169.1 3,037,090.2 2,420,285.4 331,469.8 2,519,009.7 851,440.1 727,397.6 42,442,572.9
Créditos prorrogados 64,499.1 281,852.0 25,138.5 0.0 0.0 13,183.1 0.0 102,197.9 0.0 3,534.0 490,404.5
Créditos reestructurados 354,355.8 272,880.4 56,855.4 219,563.3 300,818.5 44,377.5 149.8 29,329.3 0.0 511.8 1,278,841.9
Créditos vencidos 172,862.1 121,213.0 132,907.0 117,624.7 131,181.0 46,159.8 7,468.2 60,114.8 0.0 44,177.8 833,708.4
Créditos en cobro judicial 153,391.3 80,869.5 104,106.5 19,379.6 68,343.8 16,934.5 11,820.7 26,298.3 0.0 435.2 481,579.5
Intereses y Comisiones por Cobrar sobre Creditos 192,712.5 288,642.5 89,049.9 83,525.2 83,403.1 112,226.4 3,006.1 140,533.2 8,402.9 15,847.0 1,017,348.8
Provisiones por incobrabilidad de cartera de creditos  -419,489.1 -268,519.6 -320,881.3 -144,128.9 -224,998.1 -159,092.4 -12,481.9 -126,120.4 -8,662.4 -64,054.6 -1,748,428.8
                       
Otras cuentas por cobrar, neto 129,138.3 185,261.6 61,236.4 19,550.8 54,866.8 30,569.2 695.7 20,867.5 2,138.7 2,487.5 506,812.7
Bienes de uso, neto  676,953.8 187,456.9 425,925.7 104,971.4 66,502.3 237,932.0 9,962.6 40,986.8 11,356.4 12,523.7 1,774,571.5
Bienes recibidos en recuperacion de creditos, neto 0.0 47,849.9 1,536.3 14,387.5 2,327.1 8,696.4 9,425.8 37,968.9 0.0 1,998.5 124,190.4
Invesiones permanentes en acciones  45,979.9 140,001.3 29,402.1 33,786.1 25,124.5 0.0 0.0 5,472.7 0.0 0.0 279,766.7
Otros activos neto 82,163.6 144,707.2 72,714.4 149,393.4 26,059.3 56,534.9 402.4 88,807.1 13,465.1 35,151.4 669,398.8
Pasivo 18,410,855.5 14,297,812.8 12,459,887.2 6,944,726.8 4,665,384.0 3,110,720.6 350,572.9 3,258,824.0 886,890.6 719,101.2 65,104,775.5
Obligaciones con el Público 15,290,313.4 11,427,585.5 10,967,668.9 5,576,547.6 3,963,958.3 1,541,599.1 4,011.0 773,055.3 354,767.1 0.0 49,899,506.1
Moneda Nacional 6,122,253.0 4,150,047.2 2,759,979.3 1,246,648.7 930,999.1 511,019.7 0.0 390,081.7 5,365.4 0.0 16,116,394.0
Depositos a la Vista 2,311,494.9 1,595,798.6 1,886,681.9 285,915.0 248,067.8 50,357.1 0.0 77,756.9 4,193.2 0.0 6,460,265.5
Depositos de Ahorro 1,653,567.8 1,392,386.7 603,377.8 762,666.3 560,818.0 88,858.0 0.0 76,138.1 811.7 0.0 5,138,624.4
Depositos a Plazo 1,574,309.8 1,161,861.9 269,919.6 198,067.5 122,113.2 371,804.5 0.0 236,186.7 360.5 0.0 3,934,623.7
Otros Depósitos del Público 582,880.4 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 582,880.4
                       
Moneda Extranjera 8,914,391.5 7,070,945.0 7,955,803.5 4,259,600.3 2,962,033.8 1,010,044.5 3,905.3 374,806.7 341,827.0 0.0 32,893,357.6
Depositos a la Vista 1,596,846.7 1,496,148.2 2,714,749.9 280,952.2 517,499.3 71,669.3 0.0 34,489.4 35,802.9 0.0 6,748,158.0
Depositos de Ahorro 3,488,787.3 3,368,677.0 2,767,059.7 2,508,040.7 1,492,356.9 387,157.8 2,437.1 152,086.8 41,131.9 0.0 14,207,735.0
Depositos a Plazo 3,558,725.2 2,206,119.8 2,473,994.0 1,470,607.4 952,177.6 551,217.4 1,468.3 188,230.5 264,892.2 0.0 11,667,432.4
Otros Depósitos del Público 270,032.2 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 270,032.2
                       
Otras obligaciones 167,529.1 157,032.0 193,376.7 28,970.6 47,713.3 8,183.6 0.0 3,811.1 4,489.3 0.0 611,105.9
Cargos financieros por pagar sobre obligaciones con el Público 86,139.8 49,561.3 58,509.4 41,327.9 23,212.1 12,351.2 105.7 4,355.8 3,085.4 0.0 278,648.7
                       
Obligaciones con Instituciones financieras y por otros financiamientos 2,639,731.5 1,973,680.3 1,118,041.7 1,026,128.0 304,650.5 1,341,189.6 342,130.0 2,261,486.7 498,738.6 656,794.0 12,162,570.9
Préstamos de la Financiera Nicaraguense de Inversiones 365,919.5 532,015.2 374,086.5 303,004.8 86,931.7 210,158.5 4,522.5 248,662.4 0.0 3,228.1 2,128,529.2
Préstamos del Banco Centroaméricano de Integración Económica 952,210.4 556,139.8 398,945.7 387,847.5 150,987.1 182,862.3 25,641.5 162,129.3 0.0 105,505.9 2,922,269.6
Préstamos de Otras Instituciones Financieras del Exterior 0.0 0.0 0.0 0.0 0.0 568,019.3 0.0 897,934.2 0.0 0.0 1,465,953.5
Otras Obligaciones con Instituciones Financieras y por Otros Financiamientos. 1,321,601.7 885,525.3 345,009.5 335,275.7 66,731.7 380,149.5 311,965.9 952,760.8 498,738.6 548,060.0 5,645,818.6
                       
Obligaciones con el Banco Central de Nicaragua 111,732.5 109,457.2 0.0 117,608.5 16,032.5 0.0 0.0 0.0 6,176.8 0.0 361,007.4
Operaciones con Reportos y Valores Derivados 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Otras cuentas por pagar  94,216.1 130,115.6 190,208.7 14,977.9 67,283.4 41,817.6 1,185.2 35,728.2 10,593.6 9,028.1 595,154.5
Otros pasivos y provisiones 174,391.9 171,978.1 183,967.8 69,039.1 313,459.3 51,350.0 3,246.7 43,956.1 16,614.5 13,205.5 1,041,209.1
Obligaciones subordinadas  100,470.1 484,996.1 0.0 140,425.7 0.0 134,764.3 0.0 144,597.7 0.0 40,073.6 1,045,327.5
Impuestos diferidos 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Reservas para obligaciones laborales al retiro 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Patrimonio 1,803,254.8 1,591,694.4 1,713,117.9 745,923.9 628,548.8 329,340.9 59,959.1 335,298.2 262,895.3 195,270.0 7,673,780.1
Capital social pagado 730,600.0 734,400.0 655,000.0 400,000.0 233,000.0 271,920.8 50,000.0 241,355.0 276,880.0 155,520.0 3,748,675.8
Capital donado 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Aportes patrimoniales no capitalizables  0.0 0.6 0.0 0.0 0.0 0.2 0.0 3,859.5 0.0 2,741.9 6,602.3
Obligaciones convertibles en capital 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Ajustes al patrimonio -4,238.4 21,068.9 800.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 17,630.5
Reservas patrimoniales 285,544.4 238,828.1 319,800.8 122,976.8 140,713.9 27,427.9 6,033.0 41,318.2 3,349.5 3,607.3 1,189,599.9
Resultados acumulados de ejercicios anteriores 771,190.5 582,230.3 702,827.0 213,846.9 250,804.2 37,929.1 637.3 47,078.3 -15,423.0 34,904.5 2,626,025.2
Resultados del Periodo 20,158.3 15,166.5 34,690.1 9,100.2 4,030.7 -7,937.1 3,288.8 1,687.1 -1,911.3 -1,503.6 76,769.6
Cuentas contingentes 4,163,325.8 1,673,073.1 3,200,417.4 289,935.8 3,197,860.0 1,185.7 302.0 62,629.1 64,089.4 0.0 12,652,818.2
Cuentas de orden 25,011,593.0 23,834,610.1 4,028,025.7 11,205,889.2 2,521,441.5 8,057,097.2 1,252,102.8 13,583,699.9 3,035,048.5 2,285,589.5 94,815,097.4
LA INFORMACIÓN DE ESTE ESTADO FINANCIERO NO HA SIDO AUDITADA
TIPO DE CAMBIO OFICIAL AL 31 DE ENERO DE 2008 C$ 18.9812 X US$ 1.00
TIPO DE CAMBIO OFICIAL AL 31 DE ENERO DE 2009 C$ 19.9305 X US$ 1.00
1\ Se incorporo en Disponibilidades M.E la cuenta “Depósitos en Instituciones Financieras del País”