| | INISER | ASSA | AMERICA | LAFISE | MAPFRE|NICARAGUA | TOTAL SISTEMA ASEGURADOR | | ACTIVOS | 8,022,253.98 | 2,432,818.82 | 3,892,598.31 | 5,743,374.76 | 1,856,096.92 | 21,947,142.79 | | Efectivo y Equivalente al Efectivo | 219,764.51 | 319,312.13 | 112,169.05 | 502,139.25 | 167,251.47 | 1,320,636.42 | | Inversiones al valor razonable con cambios en resultados | 0.00 | 55,601.01 | 0.00 | 0.00 | 0.00 | 55,601.01 | | 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 | 7,019,544.28 | 813,968.03 | 1,581,120.40 | 3,890,715.30 | 1,374,865.00 | 14,680,213.00 | | Inversiones a costo amortizado | 6,174,373.92 | 810,022.14 | 1,549,386.46 | 3,784,234.21 | 1,374,865.00 | 13,692,881.72 | | Cartera de Creditos, Neta | 845,170.36 | 3,945.89 | 31,733.94 | 106,481.09 | 0.00 | 987,331.28 | | Primas por Cobrar (neto) | 425,664.63 | 516,366.61 | 783,068.27 | 908,427.85 | 195,750.06 | 2,829,277.42 | | Instituciones Reaseguradoras y Reafianzadoras (neto) | 152,535.80 | 432,858.45 | 866,624.05 | 192,688.85 | 58,397.57 | 1,703,104.71 | | Otras cuentas por cobrar | 36,566.57 | 8,132.85 | 155,657.69 | 11,292.31 | 9,366.25 | 221,015.68 | | 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 | 21,541.08 | 0.00 | 22,558.08 | | Activo material | 136,963.33 | 200,340.89 | 171,272.29 | 19,942.20 | 10,550.19 | 539,068.90 | | Activo intangible | 4,396.14 | 24,705.88 | 84,588.20 | 15,358.35 | 1,708.37 | 130,756.93 | | Activo fiscales | 3,282.84 | 85.45 | 46,225.94 | 37,880.40 | 20,515.10 | 107,989.72 | | Inversiones de Beneficios Laborales | 0.00 | 0.00 | 0.00 | 18,748.47 | 7,724.08 | 26,472.55 | | Otros activos | 23,535.90 | 61,447.53 | 88,987.56 | 124,640.70 | 9,968.84 | 308,580.53 | | | | | | | | | PASIVOS | 3,654,284.44 | 1,853,484.09 | 2,736,970.79 | 3,428,774.47 | 1,356,296.86 | 13,029,810.65 | | Reservas tecnicas | 3,027,801.98 | 1,096,218.72 | 1,290,106.24 | 2,536,335.11 | 745,847.87 | 8,696,309.92 | | Reservas de Riesgo en Curso | 709,365.13 | 89,887.14 | 244,371.93 | 1,081,844.00 | 274,675.17 | 2,400,143.37 | | Reserva Matematica | 579,664.36 | 50,351.25 | 7,156.10 | 74,192.28 | 6,916.09 | 718,280.08 | | Reservas de seguros de vida con cuenta unica de inversión | 0.00 | 0.00 | 189,110.10 | 0.00 | 0.00 | 189,110.10 | | Reservas para siniestros pendientes de liquidación y/o pago | 772,516.87 | 300,865.70 | 621,310.75 | 696,044.75 | 117,056.99 | 2,507,795.07 | | Reservas para obligaciones pendientes de cumplir por siniestros ocurridos y no reportados | 38,692.84 | 15,043.29 | 30,905.23 | 34,935.24 | 5,852.85 | 125,429.45 | | Reservas de Contingencia | 121,325.42 | 463,144.48 | 45,922.59 | 145,753.98 | 238,917.36 | 1,015,063.83 | | Reservas para Riesgos Catastróficos | 806,237.36 | 176,926.86 | 151,329.54 | 503,564.86 | 102,429.41 | 1,740,488.03 | | 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 | 108,037.44 | 372,929.78 | 842,466.00 | 272,949.96 | 56,743.88 | 1,653,127.06 | | Obligaciones por operaciones de seguro y fianzas | 349,619.65 | 170,654.11 | 251,528.44 | 307,516.96 | 403,564.51 | 1,482,883.67 | | Primas en deposito | 5,806.17 | 76,198.45 | 11,724.27 | 35,630.74 | 8,887.37 | 138,247.01 | | Deposito en garantia por fianzas expedidas | 261,167.38 | 48,217.80 | 143,342.58 | 193,680.86 | 375,844.45 | 1,022,253.08 | | Acreedores por Primas a devolver | 35,510.28 | 11,330.81 | 33,391.76 | 0.00 | 0.00 | 80,232.85 | | Comisiones a intermediarios de seguros | 47,135.82 | 34,907.04 | 63,069.82 | 78,205.36 | 18,832.69 | 242,150.73 | | Pasivos financieros a costo amortizado | 0.00 | 0.00 | 18,312.15 | 0.00 | 0.00 | 18,312.15 | | 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 | 18,312.15 | 0.00 | 0.00 | 18,312.15 | | 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 | 49,148.30 | 118,562.20 | 148,762.76 | 149,972.58 | 48,696.59 | 515,142.43 | | Provisiones Laborales | 62,381.89 | 21,335.21 | 60,559.07 | 75,611.43 | 35,835.55 | 255,723.15 | | Obligaciones subordinadas y/o convertibles en capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Otros pasivos | 57,295.16 | 73,784.08 | 125,236.14 | 86,388.43 | 65,608.45 | 408,312.26 | | | | | | | | | PATRIMONIO | 4,367,969.55 | 579,334.72 | 1,155,627.52 | 2,314,600.29 | 499,800.06 | 8,917,332.14 | | Fondos propios | 4,326,847.59 | 560,965.02 | 1,120,115.11 | 2,315,990.82 | 499,800.06 | 8,823,718.62 | | 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 | 225,398.38 | 5,453,387.50 | | Resultados del ejercicio | 243,425.62 | 8,139.49 | 35,939.57 | 172,062.18 | 36,744.37 | 496,311.23 | | Otro resultado integral neto | 0.00 | 0.00 | 0.00 | -1,390.53 | 0.00 | -1,390.53 | | Ajustes de Transición | 41,121.95 | 18,369.70 | 35,512.41 | 0.00 | 0.00 | 95,004.06 | | Total pasivo mas capital | 8,022,253.98 | 2,432,818.82 | 3,892,598.31 | 5,743,374.76 | 1,856,096.92 | 21,947,142.79 | | | | | | | | | Cuentas de orden | 635,672,445.02 | 836,374,396.05 | 1,127,294,211.28 | 672,036,135.75 | 433,080,903.08 | 3,704,458,091.18 | | Responsabilidades en vigor | 441,786,727.80 | 445,542,517.11 | 607,317,507.29 | 509,993,214.08 | 266,234,662.22 | 2,270,874,628.49 | | Riesgos cedidos en reaseguro | 186,859,581.41 | 389,767,609.74 | 510,847,261.37 | 160,188,232.46 | 158,428,036.63 | 1,406,090,721.61 | | Responsabilidad por fianzas otorgadas | 842,297.37 | 320,758.46 | 3,252,431.52 | 751,186.09 | 3,710,311.33 | 8,876,984.78 | | Afianzamiento y reafianzamiento cedido | 688,838.62 | 228,959.49 | 2,470,345.89 | 0.00 | 3,126,873.70 | 6,515,017.71 | | Garantias y contragarantias recibidas | 4,277,743.55 | 510,361.06 | 3,239,810.70 | 1,043,408.72 | 1,526,888.53 | 10,598,212.56 | | Documentos y valores en custodia | 914,359.11 | 0.00 | 0.00 | 0.00 | 0.00 | 914,359.11 | | Primas por cobrar retiradas del activo | 0.00 | 72.72 | 0.00 | 1,630.78 | 0.00 | 1,703.51 | | Cuentas de registro diversas | 302,897.16 | 4,117.47 | 166,854.51 | 58,463.62 | 54,130.67 | 586,463.42 |
| | 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 31 DE MAYO DE 2026 C$ 36.6243 X US$ 1.00 | |
|
