| | | BANPRO | BANCO LAFISE BANCENTRO | BAC | BDF | BANCO FICOHSA | AVANZ | BANCO PRODUZCAMOS | BANCO ATLÁNTIDA | Financiera FDL, S.A. | Sistema Bancario y Financiero | | Activo | 111,220,353.2 | 98,177,002.0 | 96,015,255.3 | 23,902,651.6 | 32,153,056.1 | 14,758,747.2 | 7,342,016.5 | 2,883,734.5 | 4,244,989.1 | 390,697,805.7 | | Efectivo y Equivalentes de Efectivo | 30,008,821.5 | 26,814,275.2 | 20,285,378.1 | 5,557,228.4 | 8,494,289.9 | 3,646,823.2 | 634,240.1 | 690,891.0 | 583,214.4 | 96,715,161.7 | | Moneda Nacional | 17,424,172.7 | 7,369,454.5 | 7,469,515.3 | 1,722,908.5 | 3,787,432.0 | 1,736,990.9 | 229,090.8 | 264,498.9 | 176,481.5 | 40,180,545.1 | | Caja | 2,769,591.1 | 2,368,568.2 | 3,843,316.3 | 315,529.0 | 724,305.8 | 310,757.7 | 9,080.6 | 26,327.4 | 134,767.3 | 10,502,243.2 | | Banco Central de Nicaragua | 6,690,476.1 | 4,457,259.6 | 3,605,830.8 | 719,444.2 | 725,297.6 | 426,350.7 | 176.7 | 227,169.6 | 40.4 | 16,852,045.6 | | Instituciones Financieras | 299,148.9 | 877.7 | 20,368.3 | 33,265.9 | 11,364.9 | 397,724.8 | 10,651.4 | 4,444.6 | 41,673.9 | 819,520.4 | | Depósitos Restringidos | 0.0 | 42,617.0 | 0.0 | 0.0 | 2,543.2 | 21,974.6 | 0.0 | 6,557.3 | 0.0 | 73,692.2 | | Equivalentes de Efectivo | 7,664,956.5 | 500,131.9 | 0.0 | 654,669.5 | 2,323,920.4 | 580,183.1 | 209,182.2 | 0.0 | 0.0 | 11,933,043.7 | | Moneda Extranjera | 12,584,648.8 | 19,444,820.7 | 12,815,862.7 | 3,834,319.9 | 4,706,857.9 | 1,909,832.3 | 405,149.3 | 426,392.1 | 406,732.9 | 56,534,616.6 | | Caja | 1,666,239.0 | 1,598,903.4 | 2,483,950.0 | 230,934.9 | 420,019.3 | 472,001.3 | 2,851.8 | 33,762.3 | 95,998.8 | 7,004,660.6 | | Banco Central de Nicaragua | 7,126,846.0 | 8,297,115.8 | 8,191,434.7 | 2,203,304.8 | 2,567,308.7 | 1,393,836.4 | 72,759.6 | 223,235.6 | 2,955.6 | 30,078,797.3 | | Instituciones Financieras | 3,652,247.2 | 5,597,401.2 | 2,140,478.0 | 518,058.2 | 853,231.1 | 17,595.9 | 329,537.9 | 64,748.3 | 307,778.5 | 13,481,076.5 | | Depósitos Restringidos | 29,377.8 | 689,775.3 | 0.0 | 40,527.1 | 133,700.9 | 26,398.7 | 0.0 | 104,645.8 | 0.0 | 1,024,425.5 | | Equivalentes de Efectivo | 109,938.8 | 3,261,625.0 | 0.0 | 841,494.9 | 732,597.9 | 0.0 | 0.0 | 0.0 | 0.0 | 4,945,656.7 | | 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 | 1,215,023.3 | 1,878,868.7 | 8,866,327.9 | 0.0 | 4,847,161.7 | 6,750.0 | 250.0 | 542,349.1 | 0.0 | 17,356,730.7 | | Cartera a Costo Amortizado | 76,200,790.6 | 64,514,632.4 | 64,958,099.0 | 17,677,011.6 | 16,851,355.5 | 10,497,282.2 | 6,465,800.2 | 1,591,969.8 | 3,451,676.2 | 262,208,617.5 | | Inversiones a Costo Amortizado, Neto | 6,803,842.5 | 19,652,602.1 | 0.0 | 2,052,224.6 | 0.0 | 485,624.7 | 3,299,078.5 | 0.0 | 109,957.7 | 32,403,330.2 | | Cartera de Créditos, Neta | 69,396,948.1 | 44,862,030.3 | 64,958,099.0 | 15,624,786.9 | 16,851,355.5 | 10,011,657.5 | 3,166,721.7 | 1,591,969.8 | 3,341,718.5 | 229,805,287.4 | | Vigentes | 67,516,649.7 | 44,489,378.9 | 66,249,146.1 | 15,222,897.5 | 16,654,181.5 | 10,007,186.5 | 3,057,833.2 | 1,507,548.3 | 3,262,898.8 | 227,967,720.5 | | Prorrogados | 46,395.1 | 98,411.3 | 149,964.6 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 294,771.0 | | Reestructurados | 2,960,375.5 | 738,609.4 | 2,367,993.9 | 545,099.8 | 335,385.8 | 147,997.4 | 3,208.1 | 56,771.9 | 6,728.0 | 7,162,169.8 | | Vencidos | 418,492.4 | 419,743.4 | 322,819.3 | 138,974.0 | 166,274.1 | 47,350.6 | 6,667.0 | 104,280.3 | 63,272.7 | 1,687,873.8 | | Cobro Judicial | 272,087.2 | 139,242.2 | 253,326.4 | 38,869.9 | 64,700.9 | 11,984.1 | 212,529.8 | 0.0 | 0.0 | 992,740.6 | | Diferimiento de comisiones y otros | -136,103.4 | -176,249.9 | -330,293.7 | -59,767.7 | -44,032.2 | -25,127.8 | -2,325.3 | -4,633.8 | -23,254.7 | -801,788.4 | | Intereses y Comisiones por Cobrar sobre Cartera de Créditos | 867,975.9 | 556,026.9 | 654,033.6 | 189,449.5 | 211,379.2 | 155,355.8 | 34,973.3 | 15,070.1 | 152,875.9 | 2,837,140.4 | | (-) Provisión de Cartera de Créditos | -2,548,924.2 | -1,403,131.9 | -4,708,891.3 | -450,736.2 | -536,533.9 | -333,089.2 | -146,164.4 | -87,067.0 | -120,802.3 | -10,335,340.4 | | Cuentas por Cobrar, Neto | 323,929.1 | 848,729.3 | 443,463.1 | 92,998.0 | 168,789.7 | 196,874.6 | 44,240.8 | 5,412.4 | 15,006.1 | 2,139,443.0 | | 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 | 164,222.1 | 206,033.7 | 0.0 | 38,970.4 | 1,403.1 | 382.8 | 2,482.6 | 0.0 | 3,002.8 | 416,497.5 | | Participaciones | 401,040.9 | 2,393,932.3 | 132,338.5 | 51,916.1 | 838,454.2 | 0.0 | 0.0 | 0.0 | 0.0 | 3,817,682.0 | | Activo Material | 2,158,692.5 | 1,049,748.3 | 1,235,771.0 | 254,783.6 | 518,972.0 | 343,186.3 | 142,816.3 | 15,255.6 | 85,998.6 | 5,805,224.2 | | Activos Intangibles | 509,504.9 | 182,240.6 | 26,535.5 | 105,480.5 | 163,098.5 | 44,365.3 | 23,135.9 | 32,951.6 | 7,550.9 | 1,094,863.6 | | Activos Fiscales | 1,219.4 | 21,052.1 | 0.0 | 70,334.0 | 31,849.1 | 4,675.5 | 18,991.1 | 49.3 | 51,101.1 | 199,271.6 | | Otros Activos | 237,109.1 | 267,489.4 | 67,342.2 | 53,929.1 | 237,682.4 | 18,407.3 | 10,059.5 | 4,855.7 | 47,439.1 | 944,313.9 | | Pasivo | 94,550,855.7 | 82,334,304.9 | 77,974,559.1 | 21,465,323.6 | 28,292,792.5 | 12,880,608.9 | 1,282,607.5 | 1,863,118.5 | 3,252,631.9 | 323,896,802.7 | | Pasivos Financieros a Costo Amortizado | 92,960,440.6 | 80,786,013.4 | 76,224,519.1 | 20,808,907.5 | 27,272,577.7 | 12,647,442.0 | 1,179,633.6 | 1,835,318.0 | 3,049,345.5 | 316,764,197.4 | | Obligaciones con el Público | 81,104,367.2 | 75,627,738.8 | 70,525,077.9 | 17,672,405.0 | 20,532,129.1 | 10,114,846.4 | 0.0 | 788,564.3 | 0.0 | 276,365,128.9 | | Moneda Nacional | 36,255,472.1 | 27,473,485.4 | 22,019,029.0 | 3,718,139.6 | 3,587,914.9 | 1,723,561.8 | 0.0 | 105,076.0 | 0.0 | 94,882,678.9 | | Depósitos a la Vista | 22,706,156.4 | 14,990,459.0 | 13,173,783.8 | 1,629,790.1 | 2,514,882.2 | 999,168.8 | 0.0 | 88,992.4 | 0.0 | 56,103,232.7 | | Depósitos de Ahorro | 12,505,858.7 | 11,664,367.6 | 8,209,018.1 | 1,998,257.4 | 625,172.5 | 562,651.3 | 0.0 | 10,477.2 | 0.0 | 35,575,802.8 | | Depósitos a Plazo | 1,043,457.0 | 818,658.8 | 636,227.1 | 90,092.1 | 447,860.2 | 161,741.7 | 0.0 | 5,606.5 | 0.0 | 3,203,643.4 | | 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 | 44,608,783.4 | 47,916,426.7 | 48,319,121.9 | 13,739,751.8 | 16,758,701.4 | 8,331,595.7 | 0.0 | 681,334.0 | 0.0 | 180,355,715.1 | | Depósitos a la Vista | 11,514,318.2 | 9,998,804.2 | 14,420,527.2 | 1,583,278.2 | 4,217,222.0 | 1,825,783.5 | 0.0 | 140,821.3 | 0.0 | 43,700,754.7 | | Depósitos de Ahorro | 22,554,610.1 | 29,255,237.3 | 24,656,434.8 | 5,133,669.4 | 4,065,285.5 | 2,981,125.4 | 0.0 | 81,335.0 | 0.0 | 88,727,697.5 | | Depósitos a Plazo | 10,539,855.1 | 8,662,385.2 | 9,242,159.9 | 7,022,804.2 | 8,476,194.0 | 3,524,686.8 | 0.0 | 459,177.7 | 0.0 | 47,927,262.9 | | Otros Depósitos del Público | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | | Intereses sobre Obligaciones con el Público por Depósitos | 240,111.7 | 237,826.7 | 186,927.0 | 214,513.6 | 185,512.8 | 59,688.9 | 0.0 | 2,154.3 | 0.0 | 1,126,734.9 | | Otras Obligaciones Diversas con el Público | 1,432,558.5 | 547,861.0 | 286,174.8 | 84,192.9 | 77,834.2 | 99,110.8 | 3,005.5 | 2.8 | 7,920.4 | 2,538,661.0 | | Obligaciones por Depósitos de Instituciones Financieras y de Organismos Internacionales | 1,985,804.3 | 1,404,845.6 | 1,580,954.8 | 1,194,808.6 | 3,570,481.4 | 1,882,557.0 | 0.0 | 1,016,317.7 | 0.0 | 12,635,769.4 | | Obligaciones por Emisión de Deuda | 0.0 | 0.0 | 0.0 | 14,749.9 | 0.0 | 0.0 | 0.0 | 0.0 | 18,365.6 | 33,115.4 | | Pasivos por Operaciones de Reporto | 0.0 | 0.0 | 0.0 | 0.0 | 921,280.0 | 0.0 | 0.0 | 0.0 | 0.0 | 921,280.0 | | Obligaciones con Instituciones Financieras y por otros Financiamientos | 7,974,798.4 | 3,205,331.3 | 3,429,167.4 | 1,686,486.6 | 1,920,314.9 | 289,681.1 | 1,176,628.1 | 30,433.1 | 3,023,059.5 | 22,735,900.5 | | Obligaciones con el Banco Central de Nicaragua | 462,912.3 | 236.6 | 403,144.2 | 156,264.5 | 250,538.0 | 261,246.6 | 0.0 | 0.0 | 0.0 | 1,534,342.2 | | 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 | 218,934.2 | 532,796.6 | 252,420.7 | 26,144.2 | 101,580.0 | 64,718.7 | 26,538.7 | 3,032.9 | 75,145.8 | 1,301,311.9 | | Obligaciones Subordinadas y/o Convertibles en Capital | 0.0 | 0.0 | 0.0 | 375,909.4 | 557,789.8 | 0.0 | 0.0 | 0.0 | 0.0 | 933,699.2 | | Otros Pasivos y Provisiones | 1,371,480.9 | 1,015,494.8 | 1,497,619.4 | 254,362.5 | 360,845.0 | 168,448.2 | 76,435.2 | 24,767.6 | 128,140.6 | 4,897,594.2 | | PATRIMONIO | 16,669,497.5 | 15,842,697.2 | 18,040,696.2 | 2,437,328.0 | 3,860,263.6 | 1,878,138.3 | 6,059,409.0 | 1,020,616.0 | 992,357.2 | 66,801,003.0 | | Fondos Propios | 16,582,584.9 | 15,405,370.7 | 17,689,951.5 | 2,427,254.4 | 3,636,573.9 | 1,823,338.1 | 5,974,333.4 | 1,019,095.6 | 961,086.5 | 65,519,589.1 | | 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 | 5,009,484.1 | 1,474,501.0 | 700,710.0 | 25,211,829.9 | | 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 | 3,502,172.7 | 5,016,455.0 | 5,480,675.5 | 66,318.3 | 38,317.3 | 577,575.9 | 0.0 | -324,997.9 | 39,438.2 | 14,395,955.1 | | Resultado del Ejercicio | 2,101,882.9 | 2,541,140.5 | 2,939,393.6 | 140,209.5 | 422,750.7 | 225,423.8 | 94,831.0 | -130,407.6 | 91,616.6 | 8,426,840.9 | | Otro Resultado Integral Neto | -36,211.4 | -37,177.4 | -2,527.1 | -991.8 | 14,516.8 | 1,686.0 | 16,200.1 | 1,520.4 | 4,215.1 | -38,769.2 | | Ajustes de Transición | 123,124.0 | 474,503.9 | 353,271.8 | 11,065.4 | 209,172.9 | 53,114.3 | 68,875.5 | 0.0 | 27,055.6 | 1,320,183.1 | | CUENTAS CONTINGENTES | 30,350,717.6 | 15,760,264.0 | 23,850,325.9 | 1,545,073.9 | 13,201,113.0 | 3,496,726.3 | 0.0 | 46.3 | 0.0 | 88,204,267.0 | | CUENTAS DE ORDEN | 200,714,913.9 | 112,237,693.4 | 569,833,254.1 | 51,468,240.1 | 36,936,655.9 | 25,769,596.7 | 15,645,254.6 | 2,540,076.5 | 5,551,848.9 | 1,020,697,534.1 |
| | 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 31 DE DICIEMBRE DE 2025 C$ 36.6243 X US$ 1.00 | | TIPO DE CAMBIO OFICIAL AL 31 DE DICIEMBRE 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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