SISTEMA BANCARIO Y FINANCIERAS (EN PERSPECTIVA) Balance de Situación (Condensado) Al 31 de Agosto 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 54,595,428.8 45,608,576.7 40,001,725.6 18,016,957.9 6,958,337.3 3,877,855.3 2,918,661.8 1,381,780.0 1,096,104.0 1,160,375.2 175,615,802.6 Disponibilidades 13,266,043.1 8,366,326.5 9,982,649.4 3,652,718.0 1,385,074.7 621,560.8 2,568,564.4 80,094.7 111,644.3 48,402.7 40,083,078.7 Moneda Nacional 3,967,943.3 2,166,906.1 2,591,433.4 1,114,812.7 283,276.6 154,247.1 617,681.7 47,604.9 24,069.6 12,947.5 10,980,923.0 Caja 1,166,739.3 794,903.7 1,513,638.1 175,917.1 89,855.0 57,189.6 8,201.4 9,054.8 18,673.1 9,501.0 3,843,673.1 Banco Central de Nicaragua 2,660,665.4 1,215,520.7 943,805.2 543,746.1 181,027.9 92,443.2 609,480.3 20,444.5 0.0 0.0 6,267,133.4 Depositos e Instituciones Financieras del Pais  16,633.1 0.0 0.0 267,298.8 9,339.9 612.7 0.0 18,105.5 5,396.6 3,444.8 320,831.4 Otras disponibilidades 123,905.4 156,481.7 133,990.1 127,850.6 3,053.8 4,001.6 0.0 0.0 0.0 1.8 549,285.1                                                                                                                                     Moneda Extranjera 9,298,099.8 6,199,420.4 7,391,216.0 2,537,905.3 1,101,798.1 467,313.7 1,950,882.7 32,489.9 87,574.7 35,455.1 29,102,155.7 Caja 698,446.0 352,630.7 2,178,996.2 230,910.1 91,686.4 82,150.0 8,800.9 3,290.3 13,470.5 4,864.5 3,665,245.6 Banco Central de Nicaragua 5,635,773.5 3,780,318.3 4,401,622.7 1,671,824.4 663,019.5 362,684.6 1,942,061.8 6,289.8 0.0 0.0 18,463,594.7 Depositos e Instituciones Financieras del Pais  1\ 0.0 0.0 0.0 20,162.5 0.0 1,883.7 0.0 22,909.8 74,104.2 30,590.7 149,650.9 Depositos en Instituciones Financieras del exterior  2,799,486.4 1,671,820.2 731,959.3 551,674.3 286,716.2 16,987.8 0.0 0.0 0.0 0.0 6,058,644.2 Otras disponibilidades 164,393.9 394,651.3 78,637.8 63,333.9 60,375.9 3,607.6 19.9 0.0 0.0 0.0 765,020.4                                                                                                                                     Inversiones en valores, neto 10,095,258.9 7,537,563.6 1,351,206.8 830,304.7 566,992.6 0.0 220,664.0 0.0 0.0 139,218.5 20,741,209.3 Inversiones al Valor Razonable con Cambios en Resultados  75,088.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 75,088.0 Inversiones Disponibles para la Venta 3,524,676.3 4,262,400.3 1,351,206.8 54,953.3 566,992.6 0.0 0.0 0.0 0.0 0.0 9,760,229.4 Inversiones Mantenidas Hasta el Vencimiento 6,495,494.6 3,275,163.3 0.0 775,351.4 0.0 0.0 220,664.0 0.0 0.0 139,218.5 10,905,891.8                                                                                                                                     Operaciones con Reportos y  Valores Derivados 28,294.6 0.0 0.0 129,271.0 0.0 0.0 5,531.7 0.0 0.0 0.0 163,097.3                                                                                                                                     Cartera de Creditos, neta 29,917,370.0 27,774,427.3 27,777,788.8 13,076,185.5 4,751,373.7 2,920,072.7 9,161.1 1,221,225.5 914,085.8 889,415.3 109,251,105.8 Créditos vigentes  29,358,705.4 26,972,868.4 27,806,819.2 12,868,604.4 4,723,206.6 2,896,786.7 9,249.0 1,213,207.8 892,565.8 853,506.3 107,595,519.6 Créditos prorrogados 227,608.8 26,870.4 3,706.9 0.0 0.0 0.0 0.0 0.0 673.4 0.0 258,859.5 Créditos reestructurados 419,180.3 775,143.7 116,153.5 218,312.6 50,516.8 58,845.8 0.0 8,868.8 5,334.3 0.0 1,652,355.9 Créditos vencidos 147,685.8 55,950.0 138,013.9 99,695.3 100,590.7 17,398.1 0.0 10,735.8 13,732.8 8,060.4 591,862.6 Créditos en cobro judicial 54,796.9 175,314.4 145,286.5 73,512.3 4,847.8 1,938.5 0.0 1,431.1 0.0 0.0 457,127.5 Intereses y Comisiones por Cobrar sobre Creditos 393,723.7 406,580.9 249,266.6 126,686.4 71,922.4 45,223.9 4.6 23,589.7 27,945.8 47,230.8 1,392,174.8 Provisiones por incobrabilidad de cartera de creditos  -684,331.0 -638,300.5 -681,457.7 -310,625.4 -199,710.7 -100,120.2 -92.5 -36,607.7 -26,166.3 -19,382.2 -2,696,794.2                                                                                                                                     Otras cuentas por cobrar, neto 182,946.5 326,323.2 89,170.0 34,925.6 22,960.1 9,196.5 1,733.6 20,770.4 3,177.6 2,333.3 693,536.7 Bienes de uso, neto  797,432.5 349,742.2 637,864.4 129,220.7 110,954.0 248,892.1 25,592.0 22,966.4 45,133.4 22,520.3 2,390,318.0 Bienes recibidos en recuperacion de creditos, neto 17,858.4 110,398.3 10,267.2 14,158.8 11.2 630.3 0.0 2,090.2 0.0 0.0 155,414.4 Invesiones permanentes en acciones  167,202.2 567,820.5 64,644.6 14,589.6 6,750.0 6,750.0 0.0 0.0 0.0 0.0 827,757.0 Otros activos neto 123,022.6 575,975.1 88,134.2 135,583.9 114,221.1 70,753.0 87,415.0 34,632.8 22,062.8 58,485.1 1,310,285.5 Pasivo 49,532,701.8 41,114,018.2 34,632,017.4 16,385,267.6 5,849,198.6 3,455,311.9 2,427,586.5 1,100,179.4 878,795.3 997,860.4 156,372,937.1 Obligaciones con el Público 43,691,089.5 32,590,012.7 31,646,335.0 12,415,610.8 5,610,522.2 2,805,865.0 2,410,036.4 110,347.1 0.0 0.0 131,279,818.7 Moneda Nacional 12,659,840.3 8,283,419.2 7,034,500.8 1,949,342.7 835,319.0 422,912.4 606,451.6 0.0 0.0 0.0 31,791,785.9 Depositos a la Vista 5,697,279.5 4,731,632.5 4,425,327.3 513,971.8 501,155.8 174,074.6 417,218.3 0.0 0.0 0.0 16,460,659.7 Depositos de Ahorro 5,837,217.9 3,022,675.2 2,296,484.6 1,316,439.6 147,629.8 205,652.6 188,727.6 0.0 0.0 0.0 13,014,827.3 Depositos a Plazo 1,125,342.9 529,111.5 312,688.9 118,931.3 186,533.4 43,185.2 505.6 0.0 0.0 0.0 2,316,298.9 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                                                                                                                                     Moneda Extranjera 30,268,664.9 23,880,787.3 23,726,690.8 9,901,626.2 4,694,586.0 2,333,271.8 1,802,377.0 0.0 0.0 0.0 96,608,003.9 Depositos a la Vista 9,122,800.6 7,105,635.9 7,456,453.4 728,975.5 959,793.5 237,340.2 1,798,044.7 0.0 0.0 0.0 27,409,043.8 Depositos de Ahorro 12,442,587.7 9,861,884.0 9,343,702.4 5,022,982.4 1,487,465.5 1,023,071.7 787.8 0.0 0.0 0.0 39,182,481.5 Depositos a Plazo 8,703,276.6 6,913,267.4 6,926,535.0 4,149,668.4 2,247,327.0 1,072,859.8 3,544.5 0.0 0.0 0.0 30,016,478.6 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 609,476.2 295,773.1 743,686.1 444,039.2 31,143.9 25,505.5 1,179.2 109,435.6 0.0 0.0 2,260,238.7 Cargos financieros por pagar sobre obligaciones con el Público 153,108.1 130,033.2 141,457.4 120,602.8 49,473.3 24,175.3 28.6 911.5 0.0 0.0 619,790.3                                                                                                                                     Obligaciones con Instituciones financieras y por otros financiamientos 4,792,057.9 6,084,688.8 2,167,588.5 3,116,154.7 0.0 402,776.4 8,326.7 925,895.3 808,587.2 961,482.1 19,267,557.8 Préstamos de la Financiera Nicaraguense de Inversiones 98,398.7 178,388.8 105,018.2 89,555.4 0.0 0.0 0.0 0.0 0.0 0.0 471,361.1 Préstamos del Banco Centroaméricano de Integración Económica 849,678.9 1,490,505.2 177,910.3 643,940.2 0.0 0.0 0.0 0.0 0.0 0.0 3,162,034.7 Préstamos de Otras Instituciones Financieras del Exterior 41,214.8 0.0 0.0 0.0 0.0 164,859.0 0.0 0.0 712,416.5 0.0 918,490.2 Otras Obligaciones con Instituciones Financieras y por Otros Financiamientos. 3,802,765.6 4,415,794.8 1,884,659.9 2,382,659.2 0.0 237,917.4 8,326.7 925,895.3 96,170.7 961,482.1 14,715,671.9                                                                                                                                     Obligaciones con el Banco Central de Nicaragua 447,650.3 161,874.7 0.0 111,304.2 0.0 0.0 0.0 0.0 0.0 0.0 720,829.2 Operaciones con Reportos y Valores Derivados 0.0 0.0 100,036.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 100,036.7 Otras cuentas por pagar  169,003.1 528,978.5 182,501.0 47,083.7 49,670.7 28,305.1 5,163.8 14,228.9 30,999.8 9,710.1 1,065,644.7 Otros pasivos y provisiones 391,264.9 732,709.0 535,556.2 174,611.1 189,005.8 89,051.7 4,059.6 49,708.0 39,208.3 26,668.2 2,231,842.9 Obligaciones subordinadas  41,636.0 1,015,754.5 0.0 520,503.0 0.0 129,313.6 0.0 0.0 0.0 0.0 1,707,207.1 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 5,062,727.1 4,494,558.5 5,369,708.2 1,631,690.3 1,109,138.7 422,543.5 491,075.3 281,600.5 217,308.6 162,514.7 19,242,865.5 Capital social pagado 2,702,500.0 2,416,900.0 2,790,361.1 830,000.0 428,987.3 779,880.4 402,700.0 223,815.0 170,340.0 168,900.1 10,914,383.9 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 -28.7 -35,708.4 -4,628.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 -40,365.4 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 588,555.3 562,493.7 978,836.4 317,082.0 412,866.7 -441,973.0 -10,217.0 19,154.8 13,573.9 -6,352.0 2,434,021.0 Resultados del Periodo 713,922.3 724,253.0 690,905.0 204,216.9 8,500.8 46,262.8 -23,307.7 28,197.5 15,724.9 -33.4 2,408,642.1 Cuentas contingentes 15,655,263.5 9,859,297.8 9,204,696.6 1,029,017.6 4,607,205.1 16,001.2 0.0 0.0 16,992.3 0.0 40,388,473.9 Cuentas de orden 74,659,830.5 29,832,228.9 263,184,317.3 34,370,429.8 6,411,132.6 9,627,420.4 32,120,293.0 2,405,668.3 1,715,513.0 1,756,775.4 456,083,609.3 La informacion de este Estado Financiero no ha sido auditada TIPO DE CAMBIO OFICIAL AL 31 DE AGOSTO DE 2014 C$ 26.1681 X US$ 1.00 TIPO DE CAMBIO OFICIAL AL 31 DE AGOSTO DE 2015 C$ 27.4765 X US$ 1.00 1\ Se incorporo en Disponibilidades M.E la cuenta “Depósitos en Instituciones Financieras del País”