| | | BANPRO | BANCO LAFISE BANCENTRO | BAC | BDF | BANCO FICOHSA | AVANZ | BANCO PRODUZCAMOS | BANCO ATLÁNTIDA | Financiera FDL, S.A. | Sistema Bancario y Financiero | | Activo | 105,634,115.1 | 94,181,089.9 | 93,819,951.8 | 23,716,775.4 | 30,984,931.3 | 13,698,684.5 | 7,356,178.7 | 2,872,484.8 | 4,231,556.2 | 376,495,767.6 | | Efectivo y Equivalentes de Efectivo | 29,110,358.1 | 24,857,370.3 | 18,568,081.9 | 5,696,886.1 | 7,085,247.0 | 3,178,228.5 | 581,049.3 | 536,380.3 | 744,581.1 | 90,358,182.6 | | Moneda Nacional | 14,941,681.2 | 7,398,131.7 | 6,962,585.9 | 1,816,447.0 | 2,886,797.7 | 1,408,255.7 | 163,332.4 | 175,420.9 | 182,338.3 | 35,934,990.7 | | Caja | 3,364,563.2 | 2,329,672.5 | 2,856,732.1 | 316,860.8 | 328,481.6 | 282,034.4 | 13,461.2 | 27,929.4 | 101,946.5 | 9,621,681.6 | | Banco Central de Nicaragua | 5,452,602.1 | 4,859,784.5 | 3,984,845.5 | 637,520.1 | 617,020.5 | 286,085.1 | 78.7 | 74,070.5 | 40.5 | 15,912,047.7 | | Instituciones Financieras | 222,646.7 | 166,057.6 | 121,008.2 | 82,960.2 | 27,178.7 | 378,100.5 | 10,759.2 | 9,129.0 | 80,351.3 | 1,098,191.5 | | Depósitos Restringidos | 0.0 | 42,617.0 | 0.0 | 0.0 | 2,543.2 | 21,974.6 | 0.0 | 4,283.6 | 0.0 | 71,418.5 | | Equivalentes de Efectivo | 5,901,869.2 | 0.0 | 0.0 | 779,105.9 | 1,911,573.6 | 440,061.1 | 139,033.3 | 60,008.3 | 0.0 | 9,231,651.5 | | Moneda Extranjera | 14,168,676.9 | 17,459,238.6 | 11,605,496.1 | 3,880,439.1 | 4,198,449.3 | 1,769,972.8 | 417,716.9 | 360,959.4 | 562,242.7 | 54,423,191.9 | | Caja | 2,076,103.4 | 1,655,181.8 | 2,176,880.6 | 168,261.9 | 399,678.1 | 415,429.3 | 2,931.8 | 21,948.7 | 81,557.3 | 6,997,972.9 | | Banco Central de Nicaragua | 6,757,848.5 | 8,055,687.5 | 7,139,845.6 | 2,097,554.0 | 2,425,164.1 | 1,237,351.5 | 80,136.2 | 93,293.9 | 2,955.6 | 27,889,836.8 | | Instituciones Financieras | 3,941,902.5 | 3,302,562.8 | 2,288,769.9 | 659,449.7 | 579,589.8 | 72,486.0 | 334,648.8 | 66,715.5 | 477,729.8 | 11,723,854.9 | | Depósitos Restringidos | 18,361.6 | 682,268.6 | 0.0 | 40,112.3 | 134,725.0 | 26,136.0 | 0.0 | 105,746.5 | 0.0 | 1,007,350.0 | | Equivalentes de Efectivo | 1,374,461.0 | 3,763,538.0 | 0.0 | 915,061.3 | 659,292.3 | 18,570.0 | 0.0 | 73,254.7 | 0.0 | 6,804,177.3 | | Inversiones a 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 | | Inversiones a Valor Razonable con Cambios en Otro Resultado Integral | 1,204,533.3 | 1,567,910.0 | 12,230,375.8 | 0.0 | 5,945,317.5 | 6,750.0 | 250.0 | 531,728.1 | 0.0 | 21,486,864.6 | | Cartera a Costo Amortizado | 71,499,621.6 | 62,943,968.4 | 61,148,072.1 | 17,290,370.6 | 15,958,412.6 | 9,944,732.4 | 6,528,728.9 | 1,751,000.1 | 3,286,821.5 | 250,351,728.2 | | Inversiones a Costo Amortizado, Neto | 6,583,189.8 | 20,064,009.8 | 0.0 | 1,729,892.1 | 0.0 | 384,277.4 | 3,232,782.3 | 0.0 | 109,941.0 | 32,104,092.4 | | Cartera de Créditos, Neta | 64,916,431.7 | 42,879,958.6 | 61,148,072.1 | 15,560,478.6 | 15,958,412.6 | 9,560,455.0 | 3,295,946.6 | 1,751,000.1 | 3,176,880.5 | 218,247,635.8 | | Vigentes | 63,045,443.0 | 42,586,362.0 | 62,324,360.0 | 15,118,130.0 | 15,816,414.5 | 9,574,725.3 | 3,181,574.8 | 1,645,825.2 | 3,105,196.1 | 216,398,030.9 | | Prorrogados | 65,669.2 | 10,356.2 | 151,220.2 | 0.0 | 0.0 | 0.0 | 2,143.8 | 0.0 | 0.0 | 229,389.4 | | Reestructurados | 2,814,301.0 | 750,262.9 | 2,434,753.5 | 553,718.9 | 311,720.5 | 134,948.4 | 3,208.1 | 146,402.5 | 9,341.6 | 7,158,657.5 | | Vencidos | 402,208.0 | 429,946.2 | 289,384.3 | 172,333.2 | 158,562.3 | 48,461.2 | 3,337.5 | 0.0 | 56,863.4 | 1,561,096.1 | | Cobro Judicial | 299,020.1 | 161,386.0 | 258,457.8 | 77,091.9 | 50,652.1 | 11,133.6 | 211,761.4 | 2,580.7 | 826.1 | 1,072,909.7 | | Diferimiento de comisiones y otros | -112,481.5 | -169,575.6 | -306,325.2 | -60,219.2 | -42,517.1 | -25,884.9 | -1,480.8 | -5,555.1 | -22,244.8 | -746,284.2 | | Intereses y Comisiones por Cobrar sobre Cartera de Créditos | 802,663.2 | 521,475.7 | 594,034.2 | 194,348.6 | 193,299.2 | 137,047.9 | 34,649.3 | 15,570.1 | 143,578.5 | 2,636,666.8 | | (-) Provisión de Cartera de Créditos | -2,400,391.3 | -1,410,254.7 | -4,597,812.7 | -494,924.7 | -529,718.9 | -319,976.5 | -139,247.5 | -53,823.4 | -116,680.5 | -10,062,830.3 | | Cuentas por Cobrar, Neto | 393,090.6 | 724,107.3 | 438,920.4 | 93,162.1 | 163,207.4 | 89,860.8 | 46,319.7 | 5,184.3 | 16,649.3 | 1,970,501.9 | | Activos no Corrientes Mantenidos para la Venta | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | | Activos Recibidos en Recuperación de Créditos | 166,517.9 | 273,685.8 | 0.0 | 22,287.9 | 1,984.0 | 108.1 | 2,482.6 | 0.0 | 3,002.8 | 470,069.2 | | Participaciones | 400,101.0 | 2,294,389.3 | 131,782.1 | 50,016.2 | 835,322.7 | 0.0 | 0.0 | 0.0 | 0.0 | 3,711,611.2 | | Activo Material | 2,105,688.9 | 1,060,769.9 | 1,222,111.3 | 246,026.3 | 518,084.3 | 329,154.4 | 146,312.6 | 12,705.2 | 76,804.7 | 5,717,657.6 | | Activos Intangibles | 315,176.1 | 165,903.1 | 24,083.6 | 109,450.8 | 168,284.1 | 36,860.9 | 17,966.0 | 30,993.1 | 13,533.7 | 882,251.4 | | Activos Fiscales | 5,789.7 | 16,381.9 | 0.0 | 65,507.4 | 67,935.7 | 4,747.6 | 24,066.2 | 355.5 | 41,348.4 | 226,132.3 | | Otros Activos | 433,237.9 | 276,603.9 | 56,524.5 | 143,068.1 | 241,135.9 | 108,241.8 | 9,003.3 | 4,138.2 | 48,814.8 | 1,320,768.5 | | Pasivo | 89,535,809.7 | 79,010,281.2 | 76,563,218.1 | 21,325,148.9 | 27,226,311.2 | 11,883,480.6 | 1,332,714.4 | 1,793,111.8 | 3,262,022.3 | 311,932,098.1 | | Pasivos Financieros a Costo Amortizado | 87,964,574.0 | 77,547,404.7 | 74,484,902.5 | 20,675,459.1 | 26,344,457.0 | 11,580,328.8 | 1,214,681.4 | 1,765,632.9 | 3,034,745.3 | 304,612,185.5 | | Obligaciones con el Público | 78,038,766.8 | 74,531,010.6 | 67,624,474.4 | 17,642,317.7 | 19,650,550.2 | 9,287,444.8 | 0.0 | 752,314.8 | 0.0 | 267,526,879.3 | | Moneda Nacional | 33,540,346.3 | 26,217,560.3 | 20,265,874.4 | 3,843,206.0 | 3,688,473.1 | 1,378,958.4 | 0.0 | 54,202.7 | 0.0 | 88,988,621.2 | | Depósitos a la Vista | 19,971,354.2 | 14,916,061.0 | 12,462,904.3 | 1,617,603.1 | 2,785,719.3 | 793,611.8 | 0.0 | 41,024.7 | 0.0 | 52,588,278.3 | | Depósitos de Ahorro | 12,170,580.0 | 10,187,779.3 | 7,217,038.6 | 2,027,708.0 | 551,910.1 | 487,859.8 | 0.0 | 7,996.6 | 0.0 | 32,650,872.4 | | Depósitos a Plazo | 1,398,412.1 | 1,113,720.0 | 585,931.5 | 197,894.9 | 350,843.6 | 97,486.8 | 0.0 | 5,181.5 | 0.0 | 3,749,470.4 | | Otros Depósitos del Público | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | | Moneda Extranjera | 44,180,014.0 | 48,072,773.1 | 47,189,415.7 | 13,606,270.5 | 15,792,090.7 | 7,862,756.1 | 0.0 | 696,129.8 | 0.0 | 177,399,450.0 | | Depósitos a la Vista | 10,729,873.7 | 10,907,716.8 | 14,103,669.0 | 1,627,395.6 | 3,929,714.2 | 1,794,907.0 | 0.0 | 145,165.6 | 0.0 | 43,238,441.9 | | Depósitos de Ahorro | 22,184,728.2 | 28,526,898.2 | 23,814,473.5 | 4,976,176.9 | 3,836,902.0 | 2,794,624.7 | 0.0 | 83,400.4 | 0.0 | 86,217,203.9 | | Depósitos a Plazo | 11,265,412.2 | 8,638,158.1 | 9,271,273.3 | 7,002,698.0 | 8,025,474.4 | 3,273,224.4 | 0.0 | 467,563.8 | 0.0 | 47,943,804.2 | | Otros Depósitos del Público | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | | Intereses sobre Obligaciones con el Público por Depósitos | 318,406.4 | 240,677.2 | 169,184.3 | 192,841.2 | 169,986.5 | 45,730.3 | 0.0 | 1,982.3 | 0.0 | 1,138,808.1 | | Otras Obligaciones Diversas con el Público | 1,515,638.9 | 693,276.6 | 335,758.5 | 205,640.3 | 60,973.9 | 80,278.4 | 4,093.8 | 247.6 | 6,895.9 | 2,902,804.0 | | Obligaciones por Depósitos de Instituciones Financieras y de Organismos Internacionales | 2,069,337.2 | 1,465,275.7 | 2,399,717.6 | 1,226,837.1 | 3,500,815.4 | 1,604,782.3 | 0.0 | 979,159.1 | 0.0 | 13,245,924.3 | | Obligaciones por Emisión de Deuda | 0.0 | 0.0 | 0.0 | 21,927.4 | 0.0 | 0.0 | 0.0 | 0.0 | 18,361.7 | 40,289.2 | | Pasivos por Operaciones de Reporto | 0.0 | 0.0 | 0.0 | 0.0 | 921,942.4 | 0.0 | 0.0 | 0.0 | 0.0 | 921,942.4 | | Obligaciones con Instituciones Financieras y por otros Financiamientos | 5,868,569.4 | 857,505.7 | 3,723,844.6 | 1,432,282.3 | 1,965,553.7 | 355,091.7 | 1,210,587.6 | 33,911.4 | 3,009,487.6 | 18,456,833.9 | | Obligaciones con el Banco Central de Nicaragua | 472,261.8 | 336.1 | 401,107.4 | 146,454.4 | 244,621.3 | 252,731.5 | 0.0 | 0.0 | 0.0 | 1,517,512.4 | | Arrendamiento Financiero | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | | Pasivos Financieros a 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 | | Pasivos Fiscales | 180,886.4 | 445,634.4 | 234,128.9 | 25,446.9 | 93,337.7 | 62,422.5 | 25,396.1 | 2,464.3 | 65,964.0 | 1,135,681.2 | | Obligaciones Subordinadas y/o Convertibles en Capital | 0.0 | 0.0 | 0.0 | 365,551.6 | 366,032.9 | 0.0 | 0.0 | 0.0 | 19,128.8 | 750,713.3 | | Otros Pasivos y Provisiones | 1,390,349.3 | 1,017,242.1 | 1,844,186.8 | 258,691.2 | 422,483.7 | 240,729.2 | 92,636.9 | 25,014.6 | 142,184.2 | 5,433,518.0 | | PATRIMONIO | 16,098,305.4 | 15,170,808.7 | 17,256,733.7 | 2,391,626.5 | 3,758,620.1 | 1,815,204.0 | 6,023,464.3 | 1,079,373.0 | 969,533.9 | 64,563,669.5 | | Fondos Propios | 16,017,189.6 | 14,713,152.0 | 16,902,949.6 | 2,381,179.3 | 3,540,957.6 | 1,759,483.7 | 5,939,057.7 | 1,078,335.3 | 939,370.1 | 63,271,674.8 | | Capital Social Pagado | 3,928,500.0 | 5,008,872.0 | 4,683,332.0 | 982,108.4 | 2,585,931.5 | 838,390.9 | 4,999,168.2 | 1,474,501.0 | 700,710.0 | 25,201,513.9 | | Aportes a Capitalizar | 4,321,823.0 | 0.6 | 1,464,972.0 | 695,861.7 | 0.0 | 0.3 | 0.0 | 0.0 | 70,702.4 | 6,553,360.0 | | Obligaciones Convertibles en Capital | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | | Capital Donado | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 258,418.0 | 0.0 | 0.0 | 258,418.0 | | Reservas Patrimoniales | 2,728,206.3 | 2,838,902.6 | 3,121,578.5 | 542,756.5 | 589,574.5 | 181,947.2 | 611,600.3 | 0.0 | 58,619.3 | 10,673,185.1 | | Resultados Acumulados | 3,500,436.4 | 5,016,455.0 | 5,480,675.5 | 66,318.3 | 38,317.3 | 576,987.1 | 0.0 | -324,997.9 | 39,438.2 | 14,393,629.9 | | Resultado del Ejercicio | 1,538,224.0 | 1,848,921.8 | 2,152,391.6 | 94,134.4 | 327,134.4 | 162,158.2 | 69,871.2 | -71,167.9 | 69,900.2 | 6,191,567.8 | | Otro Resultado Integral Neto | -43,744.6 | -16,847.1 | 512.4 | -618.2 | 8,489.6 | 2,017.2 | 15,531.2 | 1,037.7 | 3,108.2 | -30,513.6 | | Ajustes de Transición | 124,860.3 | 474,503.9 | 353,271.8 | 11,065.4 | 209,172.9 | 53,703.1 | 68,875.5 | 0.0 | 27,055.6 | 1,322,508.3 | | CUENTAS CONTINGENTES | 28,313,893.7 | 16,843,499.2 | 23,343,956.7 | 1,424,408.4 | 12,879,455.9 | 3,423,046.6 | 0.0 | 54,047.7 | 0.0 | 86,282,308.1 | | CUENTAS DE ORDEN | 164,513,502.8 | 107,921,258.2 | 548,232,842.4 | 51,889,184.1 | 36,434,567.4 | 25,266,661.9 | 15,017,545.2 | 3,253,747.4 | 5,404,431.8 | 957,933,741.2 |
| | Información contable reportada por las instituciones financieras supervisadas. | | La información de este Estado Financiero no ha sido auditada. Para mayor información le recomendamos visitar el sitio web de la institución, el cual contiene los Estados Financieros auditados más recientes. | | A partir de enero 2019 Banco Produzcamos Consolida en el Sistema Bancario y en el Sistema Financiero Nacional. | | La comparación de estados financieros es obligatoria a partir del año 2020. | | TIPO DE CAMBIO OFICIAL AL 30 DE SEPTIEMBRE DE 2025 C$ 36.6243 X US$ 1.00 | | TIPO DE CAMBIO OFICIAL AL 30 DE SEPTIEMBRE DE 2024 C$ 36.6243 X US$ 1.00 | | El Consejo Directivo de la SIBOIF mediante Resolución No. CD-SIBOIF-1218-1-DIC1-2020 de fecha 01 de diciembre del 2020, autorizó a FINANCIERA FINCA NICARAGUA, SOCIEDAD ANÓNIMA su solicitud de revocación de Licencia para operar como Financiera bajo la supervisión y regulación de la SIBOIF. Por lo anterior, a partir de enero de 2021, la SIBOIF no publica información relativa a esta entidad. | | El Consejo Directivo de la SIBOIF mediante Resolución No. CD-SIBOIF-1222-1-DIC17-2020 de fecha 17 de diciembre del 2020, autorizó a FINANCIERA FUNDESER, SOCIEDAD ANÓNIMA su solicitud de revocación de Licencia para operar como Financiera bajo la supervisión y regulación de la SIBOIF. Por lo anterior, a partir de enero de 2021, la SIBOIF no publica información relativa a esta entidad. | | El Banco Corporativo, S.A (BANCORP) solicitó la autorización a la Superintendencia de Bancos, para proceder a la disolución voluntaria anticipada; por consiguiente, de conformidad al artículo 15 de la ley No. 561 “Ley General de Bancos, Instituciones Financieras no Bancarias y Grupos Financieros”, a partir de julio del 2019 se suspendió la publicación en la página Web de la SIBOIF, de la información correspondiente a la entidad en mención. | | El Consejo Directivo Monetario y Financiero, mediante Resolución No. CDMF-V-4-25 de fecha 19 de febrero de 2025, autorizó la revocación de la licencia de FINANCIERA FAMA, SOCIEDAD ANÓNIMA, para operar como Financiera bajo la supervisión y regulación de la SIBOIF. Dicha revocación fue inscrita en el Registro Público de la Propiedad Inmueble y Mercantil de Managua en fecha 21 de marzo de 2025 y publicada en La Gaceta, Diario Oficial No. 62 del 1 de abril de 2025. Por lo anterior, a partir del mes de marzo de 2025, la SIBOIF no publica información relativa a esta entidad. |
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