SISTEMA BANCARIO Y FINANCIERAS (EN PERSPECTIVA) Balance de Situación (Condensado) Al 30 de Abril del 2017 (Expresado en miles de Córdobas)

Descripción BANPRO BANCO LAFISE BANCENTRO BAC BDF BANCO FICOHSA PROCREDIT BANCORP FINANCIERA FAMA FINANCIERA FINCA NICARAGUA FINANCIERA FUNDESER Financiera FDL, S.A. Sistema Bancario y Financiero Activo 67,257,888.0 56,176,205.1 51,710,733.5 22,841,937.5 12,490,631.2 5,225,424.1 4,584,471.6 2,048,829.7 1,522,073.0 1,750,363.5 2,614,492.9 228,223,050.2 Disponibilidades 16,173,247.2 10,683,099.5 13,052,330.6 3,930,260.0 2,693,728.8 1,011,833.8 2,380,998.2 130,757.9 111,179.0 121,967.1 210,113.6 50,499,515.7 Moneda Nacional 5,730,969.5 2,913,643.5 3,357,735.2 887,641.2 552,924.7 220,225.0 789,412.2 87,694.0 63,293.0 54,240.3 96,939.7 14,754,718.4 Caja 1,552,538.0 742,833.1 1,399,239.2 165,809.8 111,380.2 131,393.0 29,960.4 11,044.1 21,230.9 18,936.0 50,438.2 4,234,803.1 Banco Central de Nicaragua 3,793,516.7 1,776,532.3 1,585,580.6 523,048.0 415,486.2 72,899.7 678,826.2 50,366.9 3,640.8 100.0 0.0 8,899,997.3 Depositos e Instituciones Financieras del Pais  14,143.8 848.7 13,241.7 85,911.2 10,686.4 2,767.7 0.0 26,283.1 38,421.2 34,731.3 46,501.5 273,536.5 Otras disponibilidades 370,771.0 393,429.3 359,673.7 112,872.3 15,371.9 13,164.6 80,625.6 0.0 0.0 473.0 0.0 1,346,381.5                                                                                                                                                Moneda Extranjera 10,442,277.7 7,769,456.1 9,694,595.4 3,042,618.7 2,140,804.1 791,608.8 1,591,585.9 43,063.9 47,886.1 67,726.7 113,174.0 35,744,797.3 Caja 962,552.7 495,108.9 3,249,641.1 164,347.6 123,757.6 183,013.1 19,279.0 7,334.5 11,960.4 6,114.1 16,867.1 5,239,976.1 Banco Central de Nicaragua 5,658,031.2 4,548,826.0 5,468,929.0 2,204,102.3 1,588,632.4 532,781.8 1,405,875.1 14,788.7 1,341.0 10,429.6 0.0 21,433,737.3 Depositos e Instituciones Financieras del Pais  1\ 0.0 0.0 0.0 284,231.2 0.0 2,413.2 140,311.6 20,940.6 34,584.7 51,183.0 96,306.8 629,971.3 Depositos en Instituciones Financieras del exterior  3,428,360.1 2,117,466.1 786,051.9 279,306.7 166,326.4 61,411.5 14,354.0 0.0 0.0 0.0 0.0 6,853,276.7 Otras disponibilidades 393,333.6 608,055.0 189,973.4 110,631.0 262,087.6 11,989.2 11,766.2 0.0 0.0 0.0 0.0 1,587,835.9                                                                                                                                                Inversiones en valores, neto 10,113,449.3 7,521,924.9 1,290,755.4 989,974.6 1,158,775.8 0.0 507,751.2 0.0 0.0 0.0 42.7 21,582,674.0 Inversiones al Valor Razonable con Cambios en Resultados  0.0 0.0 0.0 0.0 44,174.9 0.0 0.0 0.0 0.0 0.0 0.0 44,174.9 Inversiones Disponibles para la Venta 2,791,595.6 4,772,494.8 1,290,755.4 283,213.3 1,114,600.9 0.0 0.0 0.0 0.0 0.0 0.0 10,252,660.0 Inversiones Mantenidas Hasta el Vencimiento 7,321,853.8 2,749,430.2 0.0 706,761.3 0.0 0.0 507,751.2 0.0 0.0 0.0 42.7 11,285,839.1                                                                                                                                                Operaciones con Reportos y  Valores Derivados 0.0 0.0 0.0 50,090.3 298,764.2 50,086.3 501,566.8 0.0 0.0 0.0 0.0 900,507.5                                                                                                                                                Cartera de Creditos, neta 39,137,775.6 35,460,230.4 36,389,559.4 17,458,062.2 7,973,951.6 3,788,744.6 1,067,233.1 1,775,537.6 1,333,961.7 1,526,903.0 2,298,210.5 148,210,169.7 Créditos vigentes  38,238,271.4 34,688,745.9 36,419,667.2 17,191,478.4 7,829,486.8 3,738,676.6 1,043,193.3 1,761,556.7 1,297,822.9 1,483,371.8 2,257,654.8 145,949,925.8 Créditos prorrogados 157,063.0 65,504.6 0.0 1,649.2 0.0 0.0 0.0 0.0 2,957.3 0.0 0.0 227,174.2 Créditos reestructurados 726,340.0 644,139.2 132,674.0 250,064.6 131,709.5 75,732.4 0.0 17,653.4 18,206.7 133.7 0.0 1,996,653.3 Créditos vencidos 191,912.7 145,220.0 236,760.9 177,171.6 103,413.0 27,460.3 14,309.5 22,792.1 12,614.3 41,295.9 8,248.5 981,198.9 Créditos en cobro judicial 97,809.7 88,766.3 168,197.9 82,017.7 0.0 4,117.2 0.0 1,509.1 4,184.7 89.1 0.0 446,691.8 Intereses y Comisiones por Cobrar sobre Creditos 555,195.8 538,896.9 333,699.0 166,238.2 170,770.8 63,633.5 26,058.8 35,338.3 36,329.8 75,069.1 72,965.8 2,074,196.1 Provisiones por incobrabilidad de cartera de creditos  -828,816.9 -711,042.5 -901,439.7 -410,557.6 -261,428.5 -120,875.5 -16,328.5 -63,312.1 -38,154.0 -73,056.7 -40,658.5 -3,465,670.5                                                                                                                                                Otras cuentas por cobrar, neto 145,264.7 362,291.1 89,332.5 62,777.7 18,714.7 9,882.4 38,851.4 23,092.6 1,746.8 1,901.1 11,852.6 765,707.5 Bienes de uso, neto  1,174,185.9 537,704.7 687,275.7 152,075.5 142,364.0 228,129.9 18,421.2 47,077.7 47,344.5 48,267.2 45,084.0 3,127,930.3 Bienes recibidos en recuperacion de creditos, neto 33,194.7 248,936.6 8,544.2 24,013.4 573.5 15,680.5 4,627.0 4,619.4 734.6 899.0 0.0 341,823.0 Invesiones permanentes en acciones  201,926.6 974,130.5 69,127.9 22,414.5 6,750.0 6,750.0 0.0 0.0 0.0 0.0 0.0 1,281,099.5 Otros activos neto 278,843.9 387,887.4 123,807.7 152,269.4 197,008.6 114,316.7 65,022.8 67,744.6 27,106.4 50,426.0 49,189.5 1,513,623.0 Pasivo 60,934,875.7 49,688,123.0 44,695,287.4 20,705,683.7 10,977,956.4 4,676,387.1 4,014,054.2 1,661,129.3 1,267,537.8 1,462,383.4 2,129,452.5 202,212,870.6 Obligaciones con el Público 53,225,922.2 38,134,698.0 36,843,408.7 14,380,433.3 7,371,615.1 3,314,040.7 3,975,826.3 198,172.3 33,266.4 65,930.8 0.0 157,543,313.8 Moneda Nacional 16,840,809.9 8,934,822.2 7,730,267.2 2,167,724.2 640,122.9 434,846.7 1,363,667.9 0.0 0.0 0.0 0.0 38,112,261.1 Depositos a la Vista 8,161,729.9 4,936,060.5 4,871,062.3 419,663.1 421,247.9 190,256.1 1,338,892.2 0.0 0.0 0.0 0.0 20,338,912.0 Depositos de Ahorro 7,083,331.6 3,521,015.9 2,410,079.2 1,509,862.7 198,060.0 194,748.0 14,447.5 0.0 0.0 0.0 0.0 14,931,545.0 Depositos a Plazo 1,595,748.4 477,745.8 449,125.6 238,198.3 20,815.1 49,842.7 10,328.3 0.0 0.0 0.0 0.0 2,841,804.2 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 0.0                                                                                                                                                Moneda Extranjera 35,486,927.5 28,707,980.1 28,437,195.4 11,387,546.1 6,628,355.2 2,805,544.9 2,603,478.3 0.0 0.0 0.0 0.0 116,057,027.6 Depositos a la Vista 11,127,665.5 9,507,302.8 8,726,615.3 910,831.6 1,503,259.0 532,700.0 2,045,105.1 0.0 0.0 0.0 0.0 34,353,479.3 Depositos de Ahorro 15,141,638.9 11,434,576.6 11,801,191.4 5,705,281.7 1,789,995.9 1,089,596.5 266,820.9 0.0 0.0 0.0 0.0 47,229,102.1 Depositos a Plazo 9,217,623.1 7,766,100.6 7,909,388.7 4,771,432.7 3,335,100.3 1,183,248.4 291,552.3 0.0 0.0 0.0 0.0 34,474,446.2 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 0.0                                                                                                                                                Otras obligaciones 706,465.7 345,450.6 517,641.6 698,492.2 45,555.0 55,180.7 2,469.2 196,125.5 32,632.1 65,647.0 0.0 2,665,659.7 Cargos financieros por pagar sobre obligaciones con el Público 191,719.0 146,445.1 158,304.5 126,670.9 57,581.9 18,468.3 6,210.8 2,046.8 634.2 283.9 0.0 708,365.4                                                                                                                                                Obligaciones con Instituciones financieras y por otros financiamientos 5,551,251.3 9,420,411.2 7,059,787.5 5,423,084.8 2,714,681.1 1,021,785.0 10,148.4 1,388,430.8 1,024,241.1 1,292,238.4 1,906,171.4 36,812,231.0 Préstamos de la Financiera Nicaraguense de Inversiones 72,779.3 616,078.8 80,578.3 386,575.3 446,983.5 0.0 0.0 0.0 0.0 60,715.3 0.0 1,663,710.4 Préstamos del Banco Centroaméricano de Integración Económica 748,939.3 1,304,828.5 515,893.5 962,395.2 273,685.2 0.0 0.0 0.0 0.0 0.0 0.0 3,805,741.6 Préstamos de Otras Instituciones Financieras del Exterior 170,811.8 0.0 446,983.5 357,586.8 387,385.7 0.0 0.0 0.0 914,649.9 0.0 804,153.1 3,081,570.9 Otras Obligaciones con Instituciones Financieras y por Otros Financiamientos. 4,558,721.0 7,499,503.9 6,016,332.3 3,716,527.5 1,606,626.7 1,021,785.0 10,148.4 1,388,430.8 109,591.2 1,231,523.1 1,102,018.2 28,261,208.1                                                                                                                                                Obligaciones con el Banco Central de Nicaragua 447,846.2 197,297.6 0.0 149,727.2 199,351.6 15,286.8 0.0 0.0 0.0 0.0 0.0 1,009,509.4 Operaciones con Reportos y Valores Derivados 0.0 0.0 0.0 0.0 350,854.2 0.0 0.0 0.0 0.0 0.0 0.0 350,854.2 Otras cuentas por pagar  274,165.3 286,262.2 174,573.5 40,303.2 155,708.9 34,001.9 6,000.6 13,008.3 52,475.3 10,891.4 30,270.1 1,077,660.7 Otros pasivos y provisiones 516,639.6 726,731.7 617,517.7 232,351.7 185,745.5 103,008.5 22,078.9 61,517.9 66,931.9 31,097.5 43,801.3 2,607,422.2 Obligaciones subordinadas  919,051.1 922,722.2 0.0 479,783.6 0.0 188,264.1 0.0 0.0 90,623.1 62,225.3 149,209.7 2,811,879.2 Impuestos diferidos 0.0 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 0.0 Patrimonio 6,323,012.2 6,488,082.2 7,015,446.1 2,136,253.9 1,512,674.8 549,037.0 570,417.4 387,700.4 254,535.2 287,980.0 485,040.4 26,010,179.7 Capital social pagado 3,213,500.0 2,972,800.0 2,790,361.1 979,500.0 879,702.5 809,089.3 524,600.0 266,365.0 185,210.0 259,500.1 458,953.5 13,339,581.5 Capital donado 0.0 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  346,000.0 0.6 0.0 0.0 0.0 0.2 0.0 0.0 0.0 8,196.3 20,103.3 374,300.4 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 0.0 Ajustes al patrimonio -100.2 275.5 792.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 967.4 Reservas patrimoniales 1,206,744.8 1,246,868.3 1,279,405.8 387,110.5 272,362.0 56,572.1 6,460.5 27,886.2 8,831.5 4,859.2 0.0 4,497,100.8 Resultados acumulados de ejercicios anteriores 1,098,570.5 1,723,002.1 2,456,965.5 671,753.7 287,227.9 -338,845.0 31,413.1 69,831.0 47,753.7 21,183.4 -14,643.5 6,054,212.4 Resultados del Periodo 458,297.1 545,135.8 487,921.5 97,889.7 73,382.4 22,220.4 7,943.7 23,618.2 12,740.0 -5,759.0 20,627.2 1,744,017.1 Cuentas contingentes 21,107,173.3 9,060,348.7 8,882,819.7 1,474,199.9 7,044,368.6 16,938.9 27,156.0 0.0 208,972.1 0.0 0.0 47,821,977.1 Cuentas de orden 98,688,348.7 37,769,636.4 252,781,999.3 48,137,818.0 10,997,389.9 12,030,708.1 47,637,228.6 2,953,868.6 2,863,828.4 1,923,775.1 1,591,233.7 517,375,834.7 La informacion de este Estado Financiero no ha sido auditada TIPO DE CAMBIO OFICIAL AL 30 DE ABRIL DE 2016 C$ 28.3824 X US$ 1.00 TIPO DE CAMBIO OFICIAL AL 30 DE ABRIL DE 2017 C$ 29.7989 X US$ 1.00 1\ Se incorporo en Disponibilidades M.E la cuenta “Depósitos en Instituciones Financieras del País”