| | | BANPRO | BANCO LAFISE BANCENTRO | BAC | BDF | BANCO FICOHSA | AVANZ | BANCO PRODUZCAMOS | BANCO ATLÁNTIDA | Financiera FDL, S.A. | Sistema Bancario y Financiero | | Activo | 118,151,100.2 | 104,823,915.1 | 105,692,394.3 | 25,111,007.0 | 35,684,566.7 | 16,249,976.8 | 7,340,033.3 | 2,840,540.1 | 4,763,236.5 | 420,656,770.1 | | Efectivo y Equivalentes de Efectivo | 31,897,962.2 | 24,255,527.9 | 21,190,366.8 | 6,030,426.5 | 11,040,431.1 | 4,661,043.4 | 1,218,308.9 | 677,124.0 | 888,138.8 | 101,859,329.6 | | Moneda Nacional | 19,126,566.8 | 6,817,825.7 | 7,253,576.7 | 2,451,819.0 | 4,343,120.2 | 2,130,867.7 | 147,534.7 | 195,038.3 | 224,570.2 | 42,690,919.3 | | Caja | 3,157,913.2 | 1,838,207.1 | 2,832,692.0 | 283,039.2 | 701,326.9 | 314,961.6 | 17,773.7 | 24,686.1 | 87,497.6 | 9,258,097.5 | | Banco Central de Nicaragua | 6,337,652.0 | 4,565,843.6 | 4,302,326.3 | 802,608.4 | 740,704.4 | 341,884.9 | 1,331.4 | 59,690.8 | 40.4 | 17,152,082.2 | | Instituciones Financieras | 298,404.0 | 221,139.3 | 118,558.4 | 128,673.7 | 27,497.4 | 158,853.7 | 81,643.4 | 1,862.2 | 137,032.2 | 1,173,664.4 | | Depósitos Restringidos | 0.0 | 42,617.0 | 0.0 | 0.0 | 2,543.2 | 21,974.6 | 0.0 | 8,786.6 | 0.0 | 75,921.4 | | Equivalentes de Efectivo | 9,332,597.6 | 150,018.8 | 0.0 | 1,237,497.6 | 2,871,048.3 | 1,293,192.9 | 46,786.2 | 100,012.5 | 0.0 | 15,031,153.9 | | Moneda Extranjera | 12,771,395.4 | 17,437,702.1 | 13,936,790.1 | 3,578,607.6 | 6,697,310.9 | 2,530,175.7 | 1,070,774.2 | 482,085.7 | 663,568.6 | 59,168,410.3 | | Caja | 1,979,854.4 | 2,815,745.8 | 3,503,062.2 | 182,528.3 | 1,128,291.7 | 728,597.8 | 2,555.1 | 97,605.3 | 98,912.9 | 10,537,153.4 | | Banco Central de Nicaragua | 7,410,297.8 | 9,124,266.8 | 7,993,395.6 | 2,221,914.0 | 2,980,584.8 | 1,475,154.4 | 138.5 | 102,297.2 | 2,955.6 | 31,311,004.8 | | Instituciones Financieras | 3,358,122.9 | 2,121,991.8 | 2,440,332.3 | 583,851.5 | 1,087,758.8 | 60,912.8 | 1,068,080.6 | 173,746.0 | 561,700.1 | 11,456,496.8 | | Depósitos Restringidos | 23,120.3 | 821,201.1 | 0.0 | 41,495.7 | 136,702.9 | 27,037.1 | 0.0 | 108,437.2 | 0.0 | 1,157,994.4 | | Equivalentes de Efectivo | 0.0 | 2,554,496.6 | 0.0 | 548,818.0 | 1,363,972.7 | 238,473.6 | 0.0 | 0.0 | 0.0 | 4,705,760.9 | | 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 | 999,181.4 | 3,125,008.3 | 13,062,228.9 | 0.0 | 3,645,410.4 | 0.0 | 250.0 | 585,374.8 | 0.0 | 21,417,453.7 | | Cartera a Costo Amortizado | 81,152,396.2 | 72,133,363.3 | 69,433,951.6 | 18,360,303.3 | 18,869,103.3 | 10,929,509.5 | 5,842,559.4 | 1,490,531.7 | 3,674,019.1 | 281,885,737.4 | | Inversiones a Costo Amortizado, Neto | 8,515,355.5 | 24,640,097.8 | 0.0 | 2,392,024.8 | 0.0 | 338,162.4 | 2,904,396.0 | 0.0 | 110,917.2 | 38,900,953.7 | | Cartera de Créditos, Neta | 72,637,040.7 | 47,493,265.4 | 69,433,951.6 | 15,968,278.5 | 18,869,103.3 | 10,591,347.1 | 2,938,163.3 | 1,490,531.7 | 3,563,102.0 | 242,984,783.7 | | Vigentes | 70,675,914.9 | 47,326,467.9 | 70,771,266.3 | 15,531,233.8 | 18,708,656.7 | 10,567,895.7 | 2,838,842.1 | 1,436,154.3 | 3,484,549.7 | 241,340,981.4 | | Prorrogados | 7,662.8 | 13,697.7 | 0.0 | 0.0 | 0.0 | 1,281.9 | 0.0 | 0.0 | 284.8 | 22,927.1 | | Reestructurados | 2,810,901.0 | 758,044.2 | 2,275,016.8 | 625,613.7 | 343,733.2 | 150,703.5 | 0.0 | 48,599.4 | 6,501.9 | 7,019,113.7 | | Vencidos | 835,601.8 | 484,880.8 | 513,949.8 | 160,965.0 | 211,623.0 | 85,104.5 | 6,622.7 | 9,753.2 | 68,766.3 | 2,377,267.1 | | Cobro Judicial | 310,067.2 | 221,838.5 | 275,030.7 | 20,435.6 | 27,865.6 | 19,453.3 | 211,087.1 | 60,118.8 | 0.0 | 1,145,896.8 | | Diferimiento de comisiones y otros | -135,526.8 | -182,749.6 | -343,980.5 | -62,669.6 | -51,421.7 | -21,292.6 | -2,310.8 | -4,553.5 | -23,142.0 | -827,647.2 | | Intereses y Comisiones por Cobrar sobre Cartera de Créditos | 916,543.4 | 572,704.4 | 746,468.9 | 185,813.1 | 227,806.4 | 147,318.5 | 27,262.1 | 11,777.9 | 159,493.4 | 2,995,188.1 | | (-) Provisión de Cartera de Créditos | -2,784,123.4 | -1,701,618.5 | -4,803,800.3 | -493,113.1 | -599,159.9 | -359,117.6 | -143,339.8 | -71,318.4 | -133,352.1 | -11,088,943.2 | | Cuentas por Cobrar, Neto | 614,226.8 | 775,497.8 | 195,221.1 | 124,399.3 | 260,124.2 | 153,487.8 | 5,080.1 | 8,323.8 | 18,058.2 | 2,154,419.1 | | 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 | 160,153.6 | 166,008.3 | 0.0 | 44,159.0 | 8,477.6 | 1,585.1 | 41,427.5 | 0.0 | 2,186.3 | 423,997.4 | | Participaciones | 401,040.9 | 2,680,994.2 | 142,738.1 | 59,381.6 | 840,914.4 | 6,750.0 | 0.0 | 0.0 | 0.0 | 4,131,819.2 | | Activo Material | 2,067,942.1 | 1,061,828.7 | 1,231,567.3 | 223,093.7 | 515,704.0 | 348,940.8 | 136,713.9 | 16,363.9 | 83,897.9 | 5,686,052.3 | | Activos Intangibles | 477,178.7 | 111,522.5 | 43,445.4 | 98,519.6 | 181,414.4 | 44,202.6 | 63,771.3 | 54,706.7 | 9,327.8 | 1,084,089.0 | | Activos Fiscales | 9,642.5 | 86,295.1 | 0.0 | 69,106.5 | 34,329.0 | 5,632.5 | 19,580.1 | 2,546.7 | 26,624.2 | 253,756.7 | | Otros Activos | 371,375.9 | 427,868.9 | 392,875.1 | 101,617.5 | 288,658.3 | 98,825.0 | 12,342.2 | 5,568.5 | 60,984.2 | 1,760,115.6 | | Pasivo | 100,950,080.0 | 88,135,346.6 | 86,509,583.8 | 22,569,087.7 | 31,603,958.2 | 14,224,045.8 | 1,194,270.3 | 1,924,508.5 | 3,736,812.5 | 350,847,693.6 | | Pasivos Financieros a Costo Amortizado | 98,933,514.6 | 86,683,903.2 | 84,154,907.0 | 21,820,304.5 | 30,231,124.0 | 13,919,384.9 | 1,083,594.8 | 1,882,613.2 | 3,546,725.6 | 342,256,071.9 | | Obligaciones con el Público | 88,040,639.0 | 83,448,344.5 | 76,545,170.8 | 18,655,144.5 | 23,978,109.7 | 11,224,323.7 | 0.0 | 791,864.1 | 0.0 | 302,683,596.2 | | Moneda Nacional | 40,285,213.6 | 27,683,853.5 | 22,909,948.6 | 4,439,734.1 | 4,094,350.5 | 1,747,343.5 | 0.0 | 65,352.7 | 0.0 | 101,225,796.3 | | Depósitos a la Vista | 24,057,332.6 | 14,576,579.0 | 13,763,347.8 | 1,804,713.4 | 2,599,671.7 | 1,043,413.0 | 0.0 | 45,577.3 | 0.0 | 57,890,634.8 | | Depósitos de Ahorro | 14,195,890.5 | 12,362,215.7 | 8,438,728.3 | 2,460,643.2 | 699,900.4 | 590,064.8 | 0.0 | 13,535.2 | 0.0 | 38,760,978.2 | | Depósitos a Plazo | 2,031,990.5 | 745,058.8 | 707,872.5 | 174,377.5 | 794,778.3 | 113,865.7 | 0.0 | 6,240.2 | 0.0 | 4,574,183.4 | | 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 | 47,424,694.1 | 55,523,414.1 | 53,436,016.2 | 14,025,142.4 | 19,618,344.6 | 9,410,346.2 | 0.0 | 724,410.0 | 0.0 | 200,162,367.7 | | Depósitos a la Vista | 10,381,585.0 | 11,779,482.7 | 16,131,655.2 | 1,688,007.4 | 5,088,649.5 | 2,171,143.9 | 0.0 | 136,000.4 | 0.0 | 47,376,524.1 | | Depósitos de Ahorro | 25,229,608.7 | 33,937,581.3 | 27,537,922.7 | 5,000,022.2 | 4,043,233.9 | 3,149,613.4 | 0.0 | 108,330.1 | 0.0 | 99,006,312.4 | | Depósitos a Plazo | 11,813,500.5 | 9,806,350.0 | 9,766,438.3 | 7,337,112.9 | 10,486,461.2 | 4,089,588.8 | 0.0 | 480,079.5 | 0.0 | 53,779,531.2 | | 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 | 330,731.3 | 241,076.9 | 199,205.9 | 190,268.0 | 265,414.6 | 66,634.1 | 0.0 | 2,101.4 | 0.0 | 1,295,432.2 | | Otras Obligaciones Diversas con el Público | 863,839.1 | 925,582.6 | 287,352.9 | 64,458.5 | 86,587.7 | 65,421.3 | 3,154.8 | 12.4 | 9,699.7 | 2,306,109.0 | | Obligaciones por Depósitos de Instituciones Financieras y de Organismos Internacionales | 3,056,422.9 | 1,673,854.4 | 3,206,531.8 | 1,450,339.3 | 3,474,752.9 | 2,121,686.1 | 0.0 | 1,050,138.0 | 0.0 | 16,033,725.3 | | Obligaciones por Emisión de Deuda | 0.0 | 0.0 | 0.0 | 14,907.7 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 14,907.7 | | Pasivos por Operaciones de Reporto | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | | Obligaciones con Instituciones Financieras y por otros Financiamientos | 6,491,402.8 | 635,884.0 | 3,703,883.2 | 1,479,351.0 | 2,433,831.6 | 236,162.9 | 1,080,440.0 | 40,598.6 | 3,537,026.0 | 19,638,580.0 | | Obligaciones con el Banco Central de Nicaragua | 481,210.8 | 237.8 | 411,968.4 | 156,103.6 | 257,842.2 | 271,790.9 | 0.0 | 0.0 | 0.0 | 1,579,153.6 | | 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 | 218,552.0 | 267,352.4 | 235,917.7 | 26,081.5 | 90,246.1 | 65,418.2 | 27,325.9 | 2,589.7 | 54,183.1 | 987,666.6 | | Obligaciones Subordinadas y/o Convertibles en Capital | 0.0 | 0.0 | 0.0 | 382,970.1 | 829,439.9 | 0.0 | 0.0 | 0.0 | 0.0 | 1,212,410.0 | | Otros Pasivos y Provisiones | 1,798,013.4 | 1,184,091.0 | 2,118,759.0 | 339,731.7 | 453,148.2 | 239,242.7 | 83,349.6 | 39,305.7 | 135,903.8 | 6,391,545.1 | | PATRIMONIO | 17,201,020.2 | 16,688,568.5 | 19,182,810.5 | 2,541,919.3 | 4,080,608.4 | 2,025,931.0 | 6,145,763.0 | 916,031.6 | 1,026,424.0 | 69,809,076.5 | | Fondos Propios | 17,109,924.4 | 16,266,792.5 | 18,830,149.8 | 2,531,837.9 | 3,866,863.9 | 1,971,377.2 | 6,060,687.4 | 916,111.8 | 995,153.3 | 68,548,898.3 | | Capital Social Pagado | 3,928,500.0 | 6,656,872.0 | 4,683,332.0 | 982,108.4 | 2,585,931.5 | 838,390.9 | 5,099,806.2 | 1,474,501.0 | 700,710.0 | 26,950,152.0 | | Aportes a Capitalizar | 4,321,823.0 | 0.6 | 4,761,159.0 | 695,861.7 | 0.0 | 0.3 | 0.0 | 0.0 | 70,702.4 | 9,849,547.0 | | 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 | 3,043,488.7 | 3,220,103.7 | 3,562,487.5 | 563,788.0 | 598,954.2 | 205,843.7 | 625,245.4 | 0.0 | 72,361.7 | 11,892,272.9 | | Resultados Acumulados | 4,378,171.5 | 4,429,865.5 | 3,401,122.5 | 185,496.4 | 451,688.2 | 779,103.2 | 0.0 | -455,405.4 | 95,337.8 | 13,265,379.5 | | Resultado del Ejercicio | 1,437,941.2 | 1,959,950.8 | 2,422,048.8 | 104,583.6 | 230,290.0 | 148,039.2 | 77,217.8 | -102,983.8 | 56,041.3 | 6,333,128.8 | | Otro Resultado Integral Neto | -27,022.3 | -52,727.9 | -611.1 | -984.0 | 4,571.6 | 1,439.5 | 16,200.1 | -80.2 | 4,215.1 | -54,999.1 | | Ajustes de Transición | 118,118.2 | 474,503.9 | 353,271.8 | 11,065.4 | 209,172.9 | 53,114.3 | 68,875.5 | 0.0 | 27,055.6 | 1,315,177.4 | | CUENTAS CONTINGENTES | 31,840,428.2 | 17,402,344.5 | 25,515,003.3 | 1,729,556.3 | 12,355,487.5 | 4,145,479.2 | 0.0 | 0.0 | 0.0 | 92,988,299.0 | | CUENTAS DE ORDEN | 203,154,075.6 | 125,357,455.5 | 603,815,540.7 | 52,340,243.2 | 38,095,637.6 | 26,861,727.7 | 15,961,370.9 | 2,636,501.8 | 5,832,969.8 | 1,074,055,522.7 |
| | 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 AGOSTO DE 2026 C$ 36.6243 X US$ 1.00 | | TIPO DE CAMBIO OFICIAL AL 31 DE AGOSTO DE 2025 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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