SISTEMA BANCARIO Y FINANCIERAS (EN PERSPECTIVA) Balance de Situación (Condensado) Al 31 de Julio del 2015 (Expresado en miles de Córdobas)

Descripción BANPRO BANCO LAFISE BANCENTRO BAC BDF BANCO FICOHSA PROCREDIT BANCORP FINANCIERA FAMA FINANCIERA FINCA NICARAGUA FINANCIERA FUNDESER Sistema Bancario y Financiero Activo 55,884,119.7 45,789,215.7 39,956,724.8 17,946,037.6 6,740,420.5 3,821,576.9 2,755,175.6 1,353,288.1 1,041,586.4 1,096,078.2 176,384,223.5 Disponibilidades 14,624,719.3 9,308,873.3 10,355,481.5 3,478,581.1 1,186,535.7 635,575.6 2,330,525.6 84,591.6 99,111.8 34,127.1 42,138,122.6 Moneda Nacional 5,049,397.2 2,313,025.8 2,543,530.9 876,412.1 247,012.4 172,950.4 544,514.9 49,309.0 32,798.1 12,786.4 11,841,737.1 Caja 1,278,727.3 791,416.9 1,358,627.9 172,671.1 82,674.4 78,637.7 5,559.8 8,192.1 15,150.7 9,776.4 3,801,434.3 Banco Central de Nicaragua 3,611,120.5 0.0 991,907.3 441,953.4 154,506.0 91,880.0 507,775.7 10,444.5 0.0 0.0 5,809,587.5 Depositos e Instituciones Financieras del Pais  9,691.5 0.0 0.0 205,223.3 4,704.8 359.3 0.0 30,672.3 17,647.3 2,884.5 271,182.9 Otras disponibilidades 149,857.9 1,521,608.9 192,995.8 56,564.3 5,127.1 2,073.4 31,179.4 0.0 0.0 125.4 1,959,532.3                                                                                                                                     Moneda Extranjera 9,575,322.0 6,995,847.5 7,811,950.6 2,602,169.0 939,523.3 462,625.2 1,786,010.6 35,282.7 66,313.8 21,340.7 30,296,385.5 Caja 838,310.4 352,387.3 2,860,648.9 244,759.4 72,761.4 94,816.6 8,918.1 3,137.7 12,894.8 4,218.6 4,492,853.2 Banco Central de Nicaragua 6,384,688.5 258,305.4 3,894,543.6 1,656,844.8 605,294.5 336,223.0 1,776,219.5 6,263.8 0.0 0.0 14,918,383.1 Depositos e Instituciones Financieras del Pais  1\ 0.0 0.0 0.0 20,026.7 0.0 1,083.7 0.0 25,881.2 53,419.0 17,122.1 117,532.7 Depositos en Instituciones Financieras del exterior  2,176,340.2 2,182,093.5 960,914.5 589,688.9 252,451.3 20,410.0 0.0 0.0 0.0 0.0 6,181,898.4 Otras disponibilidades 175,982.9 4,203,061.3 95,843.6 90,849.1 9,016.2 10,091.9 873.1 0.0 0.0 0.0 4,585,718.1                                                                                                                                     Inversiones en valores, neto 10,227,627.5 7,202,534.0 1,378,838.9 1,005,100.2 728,870.5 0.0 137,714.0 0.0 0.0 138,437.6 20,819,122.6 Inversiones al Valor Razonable con Cambios en Resultados  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Inversiones Disponibles para la Venta 3,751,148.0 3,955,770.9 1,378,838.9 218,325.6 728,870.5 0.0 0.0 0.0 0.0 0.0 10,032,953.9 Inversiones Mantenidas Hasta el Vencimiento 6,476,479.5 3,246,763.1 0.0 786,774.5 0.0 0.0 137,714.0 0.0 0.0 138,437.6 10,786,168.7                                                                                                                                     Operaciones con Reportos y  Valores Derivados 48,216.8 0.0 0.0 15,747.2 0.0 0.0 155,573.2 0.0 0.0 0.0 219,537.3                                                                                                                                     Cartera de Creditos, neta 29,652,593.5 27,333,989.9 27,330,367.6 13,114,842.7 4,592,894.1 2,858,337.9 9,483.6 1,187,921.6 877,189.9 839,042.9 107,796,663.8 Créditos vigentes  29,070,808.8 26,558,422.3 27,356,776.9 12,913,039.2 4,565,088.2 2,825,837.0 9,577.0 1,179,344.1 858,066.7 809,808.9 106,146,769.2 Créditos prorrogados 270,122.8 20,876.7 4,320.9 0.0 0.0 0.0 0.0 0.0 381.2 0.0 295,701.6 Créditos reestructurados 408,937.3 765,569.9 111,185.3 216,055.4 53,101.9 68,903.9 0.0 9,625.4 4,393.3 0.0 1,637,772.5 Créditos vencidos 124,690.1 52,811.6 134,283.4 90,402.7 100,213.7 16,399.5 0.0 10,692.1 13,717.2 6,668.8 549,879.1 Créditos en cobro judicial 56,751.6 177,194.7 148,652.4 71,037.4 4,827.8 3,225.6 0.0 1,503.2 0.0 0.0 463,192.8 Intereses y Comisiones por Cobrar sobre Creditos 381,868.4 385,066.3 240,568.5 130,055.6 69,145.8 42,019.9 2.4 22,818.1 25,467.7 40,689.9 1,337,702.5 Provisiones por incobrabilidad de cartera de creditos  -660,585.5 -625,951.7 -665,419.7 -305,747.5 -199,483.2 -98,047.9 -95.8 -36,061.4 -24,836.3 -18,124.7 -2,634,353.7                                                                                                                                     Otras cuentas por cobrar, neto 240,426.8 394,119.1 87,655.9 34,886.4 18,760.2 8,507.7 19,911.9 21,889.9 2,148.4 1,955.7 830,261.9 Bienes de uso, neto  778,334.5 345,652.3 634,985.9 126,103.7 111,744.1 245,491.1 26,022.5 22,138.4 41,938.9 23,261.2 2,355,672.5 Bienes recibidos en recuperacion de creditos, neto 18,572.2 107,933.5 9,150.0 15,220.8 11.2 799.3 0.0 1,953.8 0.0 0.0 153,640.6 Invesiones permanentes en acciones  160,452.2 595,275.0 64,364.0 14,357.7 4,070.0 6,750.0 0.0 0.0 0.0 0.0 845,268.9 Otros activos neto 133,176.9 500,838.7 95,881.2 141,197.8 97,534.8 66,115.3 75,944.8 34,792.8 21,197.4 59,253.7 1,225,933.3 Pasivo 50,912,470.9 41,099,112.3 34,669,358.5 16,345,579.0 5,645,904.5 3,405,401.9 2,252,157.2 1,076,142.3 826,135.0 935,061.3 157,167,322.8 Obligaciones con el Público 45,098,189.2 32,497,964.7 32,503,054.1 12,334,069.2 5,414,643.8 2,817,707.8 2,239,001.8 110,009.4 0.0 0.0 133,014,640.0 Moneda Nacional 14,155,775.7 8,246,440.2 7,336,178.6 1,910,193.0 701,394.4 440,232.2 462,682.2 0.0 0.0 0.0 33,252,896.3 Depositos a la Vista 6,106,003.1 4,731,782.0 4,621,696.5 489,898.0 382,418.4 194,246.7 307,841.1 0.0 0.0 0.0 16,833,885.8 Depositos de Ahorro 6,927,229.0 2,964,259.3 2,169,525.4 1,280,864.1 152,187.6 204,118.9 154,337.5 0.0 0.0 0.0 13,852,521.8 Depositos a Plazo 1,122,543.6 550,399.0 544,956.7 139,430.9 166,788.4 41,866.5 503.5 0.0 0.0 0.0 2,566,488.7 Otros Depósitos del Público 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0                                                                                                                                     Moneda Extranjera 30,290,870.2 23,770,515.1 24,299,990.4 9,836,041.5 4,573,821.6 2,316,604.4 1,769,685.4 0.0 0.0 0.0 96,857,528.6 Depositos a la Vista 9,301,786.5 7,377,225.4 7,319,563.0 585,274.9 845,072.6 232,801.4 1,765,563.3 0.0 0.0 0.0 27,427,287.2 Depositos de Ahorro 12,453,789.1 9,726,650.4 9,720,771.6 5,224,502.9 1,532,179.6 1,045,968.8 592.3 0.0 0.0 0.0 39,704,454.5 Depositos a Plazo 8,535,294.6 6,666,639.3 7,259,655.8 4,026,263.7 2,196,569.5 1,037,834.2 3,529.8 0.0 0.0 0.0 29,725,786.9 Otros Depósitos del Público 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0                                                                                                                                     Otras obligaciones 505,929.9 352,425.9 693,893.7 472,092.9 88,141.5 36,093.3 6,615.9 109,100.5 0.0 0.0 2,264,293.6 Cargos financieros por pagar sobre obligaciones con el Público 145,613.4 128,583.5 172,991.4 115,741.8 51,286.3 24,778.0 18.3 908.9 0.0 0.0 639,921.5                                                                                                                                     Obligaciones con Instituciones financieras y por otros financiamientos 4,699,526.7 6,276,289.9 1,320,738.1 3,176,146.6 0.0 356,352.2 8,241.0 905,169.7 758,657.7 901,326.6 18,402,448.3 Préstamos de la Financiera Nicaraguense de Inversiones 98,926.9 183,072.3 109,203.0 90,375.9 0.0 0.0 0.0 0.0 0.0 0.0 481,578.0 Préstamos del Banco Centroaméricano de Integración Económica 861,894.6 1,500,231.5 183,673.5 565,548.1 0.0 0.0 0.0 0.0 0.0 0.0 3,111,347.6 Préstamos de Otras Instituciones Financieras del Exterior 41,044.4 0.0 0.0 0.0 0.0 164,177.4 0.0 0.0 668,844.5 0.0 874,066.3 Otras Obligaciones con Instituciones Financieras y por Otros Financiamientos. 3,697,660.9 4,592,986.2 1,027,861.6 2,520,222.5 0.0 192,174.8 8,241.0 905,169.7 89,813.1 901,326.6 13,935,456.4                                                                                                                                     Obligaciones con el Banco Central de Nicaragua 465,353.4 160,507.0 0.0 110,329.4 0.0 0.0 0.0 0.0 0.0 0.0 736,189.8 Operaciones con Reportos y Valores Derivados 0.0 7.1 167,850.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 167,857.2 Otras cuentas por pagar  213,565.7 465,444.3 157,066.6 45,431.8 50,633.5 17,416.6 1,485.2 13,241.4 29,620.6 8,609.0 1,002,514.8 Otros pasivos y provisiones 394,538.8 692,007.7 520,649.6 164,169.3 180,627.1 85,994.6 3,429.2 47,721.9 37,856.7 25,125.6 2,152,120.6 Obligaciones subordinadas  41,297.2 1,006,891.5 0.0 515,432.8 0.0 127,930.7 0.0 0.0 0.0 0.0 1,691,552.1 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 4,971,648.8 4,690,103.5 5,287,366.3 1,600,458.6 1,094,516.0 416,175.0 503,018.4 277,145.7 215,451.4 161,016.9 19,216,900.7 Capital social pagado 2,702,500.0 2,416,900.0 2,790,361.1 830,000.0 420,990.4 779,880.4 402,700.0 223,815.0 170,340.0 168,900.1 10,906,387.0 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  228,000.0 0.6 0.0 0.0 0.0 0.2 121,900.0 0.0 14,870.0 0.0 364,770.8 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 -49.0 -12,141.4 800.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 -11,390.4 Reservas patrimoniales 829,778.1 826,619.7 914,234.0 280,391.3 258,783.9 38,373.0 0.0 10,433.3 2,799.8 0.0 3,161,413.1 Resultados acumulados de ejercicios anteriores 588,555.3 827,493.7 978,836.4 317,082.0 412,866.7 -441,973.0 -10,217.0 19,154.8 13,573.9 -6,352.0 2,699,021.0 Resultados del Periodo 622,864.4 631,230.9 603,134.8 172,985.2 1,875.0 39,894.3 -11,364.6 23,742.7 13,867.7 -1,531.2 2,096,699.2 Cuentas contingentes 15,386,629.5 9,627,795.4 8,826,419.9 1,010,770.6 4,451,677.5 14,408.9 0.0 0.0 6,399.0 0.0 39,324,101.0 Cuentas de orden 74,213,766.5 31,000,714.5 254,524,439.8 34,206,485.7 6,222,743.4 9,484,558.9 31,875,837.7 2,389,505.2 1,503,022.7 1,081,680.4 446,502,754.8 La informacion de este Estado Financiero no ha sido auditada TIPO DE CAMBIO OFICIAL AL 31 DE JULIO DE 2014 C$ 26.0599 X US$ 1.00 TIPO DE CAMBIO OFICIAL AL 31 DE JULIO DE 2015 C$ 27.3629 X US$ 1.00 1\ Se incorporo en Disponibilidades M.E la cuenta “Depósitos en Instituciones Financieras del País”