| | INISER | ASSA | AMERICA | LAFISE | MAPFRE|NICARAGUA | TOTAL SISTEMA ASEGURADOR | | ACTIVOS | 7,944,948.91 | 2,482,048.03 | 3,959,196.02 | 5,648,875.39 | 1,829,071.70 | 21,864,140.05 | | Efectivo y Equivalente al Efectivo | 174,144.87 | 336,184.91 | 95,999.71 | 447,007.43 | 173,939.46 | 1,227,276.39 | | Inversiones al valor razonable con cambios en resultados | 0.00 | 57,239.08 | 0.00 | 0.00 | 0.00 | 57,239.08 | | Inversiones al valor razonable con cambios en otro resultado integral | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Cartera a costo amortizado | 6,972,416.22 | 813,163.40 | 1,661,503.35 | 3,885,596.61 | 1,335,189.87 | 14,667,869.46 | | Inversiones a costo amortizado | 6,143,685.91 | 809,267.89 | 1,629,378.19 | 3,778,470.89 | 1,335,189.87 | 13,695,992.75 | | Cartera de Creditos, Neta | 828,730.31 | 3,895.51 | 32,125.17 | 107,125.72 | 0.00 | 971,876.71 | | Primas por Cobrar (neto) | 437,114.59 | 516,438.78 | 753,760.01 | 892,681.43 | 199,691.75 | 2,799,686.56 | | Instituciones Reaseguradoras y Reafianzadoras (neto) | 148,431.58 | 466,762.23 | 823,454.98 | 178,365.58 | 59,939.18 | 1,676,953.55 | | Otras cuentas por cobrar | 41,308.66 | 8,189.76 | 126,515.41 | 12,374.49 | 9,715.53 | 198,103.85 | | Activos no corrientes mantenidos para la venta | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Bienes recibidos en recuperación de creditos | 0.00 | 0.00 | 1,867.84 | 0.00 | 0.00 | 1,867.84 | | Participaciones en acciones | 0.00 | 0.00 | 1,017.00 | 13,568.07 | 0.00 | 14,585.08 | | Activo material | 137,248.96 | 201,255.28 | 170,024.75 | 19,859.50 | 6,124.22 | 534,512.71 | | Activo intangible | 4,534.18 | 23,909.65 | 84,274.13 | 13,792.64 | 1,787.53 | 128,298.13 | | Activo fiscales | 3,380.51 | 7.89 | 38,441.74 | 30,303.77 | 16,718.46 | 88,852.36 | | Inversiones de Beneficios Laborales | 0.00 | 0.00 | 0.00 | 18,420.64 | 7,654.06 | 26,074.70 | | Otros activos | 26,369.34 | 58,897.06 | 202,337.10 | 136,905.21 | 18,311.63 | 442,820.34 | | | | | | | | | PASIVOS | 3,619,102.89 | 1,902,266.94 | 2,810,078.44 | 3,365,554.62 | 1,333,748.40 | 13,030,751.28 | | Reservas tecnicas | 3,017,039.61 | 1,065,842.71 | 1,279,119.60 | 2,488,585.80 | 738,482.22 | 8,589,069.94 | | Reservas de Riesgo en Curso | 712,866.10 | 90,582.38 | 242,573.60 | 1,059,620.37 | 267,576.21 | 2,373,218.66 | | Reserva Matematica | 580,743.76 | 50,270.75 | 7,186.30 | 72,310.28 | 6,771.39 | 717,282.48 | | Reservas de seguros de vida con cuenta unica de inversión | 0.00 | 0.00 | 188,426.37 | 0.00 | 0.00 | 188,426.37 | | Reservas para siniestros pendientes de liquidación y/o pago | 760,766.40 | 273,638.55 | 615,325.63 | 681,567.52 | 119,914.24 | 2,451,212.33 | | Reservas para obligaciones pendientes de cumplir por siniestros ocurridos y no reportados | 38,091.43 | 13,681.93 | 30,602.95 | 34,260.96 | 5,995.71 | 122,632.98 | | Reservas de Contingencia | 119,716.87 | 461,756.98 | 44,539.49 | 140,624.78 | 237,067.82 | 1,003,705.95 | | Reservas para Riesgos Catastróficos | 804,855.06 | 175,912.13 | 150,465.26 | 500,201.89 | 101,156.85 | 1,732,591.18 | | Reservas de fondos por rentas y pensiones | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Reservas para obligaciones contractuales pendientes de pago | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Instituciones reaseguradoras y reafianzadoras | 84,035.80 | 452,941.95 | 763,375.22 | 263,726.20 | 63,388.24 | 1,627,467.40 | | Obligaciones por operaciones de seguro y fianzas | 338,651.05 | 169,239.26 | 230,358.79 | 303,322.88 | 385,170.98 | 1,426,742.96 | | Primas en deposito | 5,261.79 | 81,190.04 | 11,348.47 | 48,705.17 | 7,927.88 | 154,433.36 | | Deposito en garantia por fianzas expedidas | 248,485.15 | 44,653.31 | 120,559.90 | 177,295.52 | 357,672.31 | 948,666.18 | | Acreedores por Primas a devolver | 35,350.24 | 6,477.29 | 36,166.90 | 0.00 | 0.00 | 77,994.42 | | Comisiones a intermediarios de seguros | 49,553.87 | 36,918.62 | 62,283.52 | 77,322.19 | 19,570.79 | 245,649.00 | | Pasivos financieros a costo amortizado | 0.00 | 0.00 | 40,286.73 | 0.00 | 0.00 | 40,286.73 | | Obligaciones por emisión de deuda | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Operaciones con valores | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Obligaciones con instituciones financieras y por otros financiamientos | 0.00 | 0.00 | 40,286.73 | 0.00 | 0.00 | 40,286.73 | | Acreedores por contratos de arrendamiento financiero | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Pasivos financieros a valor razonable con cambios en resultados | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Pasivos fiscales | 56,291.45 | 119,232.52 | 146,332.24 | 147,923.52 | 42,494.35 | 512,274.08 | | Provisiones Laborales | 60,999.76 | 20,153.62 | 58,194.24 | 72,846.75 | 34,737.77 | 246,932.14 | | Obligaciones subordinadas y/o convertibles en capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Otros pasivos | 62,085.22 | 74,856.88 | 292,411.62 | 89,149.46 | 69,474.84 | 587,978.02 | | | | | | | | | PATRIMONIO | 4,325,846.01 | 579,781.10 | 1,149,117.58 | 2,283,320.78 | 495,323.31 | 8,833,388.77 | | Fondos propios | 4,284,724.06 | 561,411.40 | 1,113,605.17 | 2,284,702.94 | 495,323.31 | 8,739,766.87 | | Capital social pagado | 438,418.39 | 156,893.45 | 483,100.00 | 449,823.00 | 153,231.00 | 1,681,465.84 | | Aportes a capitalizar | 0.00 | 0.00 | 0.00 | 0.37 | 0.00 | 0.37 | | Superavit por revaluacion de propiedades, planta y equipo | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Obligaciones convertibles en capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Reservas patrimoniales | 311,797.03 | 136,163.05 | 258,954.04 | 401,213.24 | 84,426.31 | 1,192,553.67 | | Resultados acumulados | 3,333,206.55 | 259,769.04 | 342,121.51 | 1,292,892.03 | 226,856.85 | 5,454,845.98 | | Resultados del ejercicio | 201,302.09 | 8,585.86 | 29,429.63 | 140,774.30 | 30,809.14 | 410,901.01 | | Otro resultado integral neto | 0.00 | 0.00 | 0.00 | -1,382.16 | 0.00 | -1,382.16 | | Ajustes de Transición | 41,121.95 | 18,369.70 | 35,512.41 | 0.00 | 0.00 | 95,004.06 | | Total pasivo mas capital | 7,944,948.91 | 2,482,048.03 | 3,959,196.02 | 5,648,875.39 | 1,829,071.70 | 21,864,140.05 | | | | | | | | | Cuentas de orden | 681,985,169.93 | 874,017,967.74 | 1,113,992,423.71 | 655,894,385.10 | 432,043,117.58 | 3,757,933,064.05 | | Responsabilidades en vigor | 473,293,512.36 | 465,143,620.57 | 600,189,814.44 | 498,727,925.32 | 262,645,675.12 | 2,300,000,547.81 | | Riesgos cedidos en reaseguro | 204,382,106.52 | 407,802,027.10 | 504,724,437.87 | 155,346,404.21 | 160,767,046.20 | 1,433,022,021.91 | | Responsabilidad por fianzas otorgadas | 850,973.30 | 327,099.78 | 3,251,506.88 | 724,114.73 | 3,798,977.90 | 8,952,672.59 | | Afianzamiento y reafianzamiento cedido | 695,767.36 | 233,398.42 | 2,505,087.92 | 0.00 | 3,246,744.06 | 6,680,997.76 | | Garantias y contragarantias recibidas | 2,107,303.84 | 506,737.26 | 3,158,885.40 | 1,037,656.81 | 1,526,421.16 | 8,337,004.46 | | Documentos y valores en custodia | 342,541.54 | 0.00 | 0.00 | 0.00 | 0.00 | 342,541.54 | | Primas por cobrar retiradas del activo | 0.00 | 72.72 | 0.00 | 1,630.78 | 0.00 | 1,703.51 | | Cuentas de registro diversas | 312,965.01 | 5,011.88 | 162,691.20 | 56,653.25 | 58,253.14 | 595,574.48 |
| | Información contable reportada por las instituciones financieras supervisadas. | | La información de éste estado financiero no ha sido auditada. | | La comparación de estados financieros es obligatoria a partir del año 2020. | | TIPO DE CAMBIO OFICIAL AL 30 DE ABRIL DE 2026 C$ 36.6243 X US$ 1.00 | |
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