| | INISER | ASSA | AMERICA | LAFISE | MAPFRE|NICARAGUA | TOTAL SISTEMA ASEGURADOR | | ACTIVOS | 8,038,300.41 | 2,435,853.77 | 3,934,592.17 | 5,749,074.10 | 1,903,283.82 | 22,061,104.27 | | Efectivo y Equivalente al Efectivo | 196,378.33 | 264,010.16 | 90,508.69 | 459,075.17 | 193,550.11 | 1,203,522.46 | | Inversiones al valor razonable con cambios en resultados | 0.00 | 56,303.04 | 0.00 | 0.00 | 0.00 | 56,303.04 | | Inversiones al valor razonable con cambios en otro resultado integral | 0.00 | 0.00 | 0.00 | 82,885.95 | 0.00 | 82,885.95 | | Cartera a costo amortizado | 7,124,871.73 | 825,011.56 | 1,681,925.69 | 3,902,192.75 | 1,408,776.18 | 14,942,777.91 | | Inversiones a costo amortizado | 6,262,232.86 | 821,035.51 | 1,650,598.14 | 3,796,636.86 | 1,408,776.18 | 13,939,279.55 | | Cartera de Creditos, Neta | 862,638.87 | 3,976.05 | 31,327.55 | 105,555.89 | 0.00 | 1,003,498.36 | | Primas por Cobrar (neto) | 373,202.86 | 613,605.77 | 751,835.71 | 895,404.49 | 199,018.63 | 2,833,067.46 | | Instituciones Reaseguradoras y Reafianzadoras (neto) | 142,483.26 | 382,002.13 | 906,306.05 | 170,372.84 | 39,184.50 | 1,640,348.78 | | Otras cuentas por cobrar | 35,818.92 | 7,424.92 | 100,697.57 | 10,714.60 | 10,902.52 | 165,558.54 | | 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 | 135,378.94 | 201,093.91 | 172,385.48 | 20,106.14 | 10,605.21 | 539,569.67 | | Activo intangible | 4,258.09 | 24,440.65 | 84,404.06 | 14,006.88 | 1,631.76 | 128,741.44 | | Activo fiscales | 3,791.89 | 119.16 | 55,343.18 | 47,461.40 | 24,229.72 | 130,945.35 | | Inversiones de Beneficios Laborales | 0.00 | 0.00 | 0.00 | 19,440.46 | 7,678.85 | 27,119.31 | | Otros activos | 22,116.39 | 61,842.45 | 88,300.89 | 105,872.35 | 7,706.35 | 285,838.44 | | | | | | | | | PASIVOS | 3,684,301.04 | 1,836,131.44 | 2,773,264.76 | 3,394,171.98 | 1,387,658.20 | 13,075,527.42 | | Reservas tecnicas | 3,049,220.23 | 1,087,197.50 | 1,276,021.79 | 2,531,739.45 | 735,856.45 | 8,680,035.42 | | Reservas de Riesgo en Curso | 702,682.56 | 90,149.11 | 244,249.07 | 1,083,921.22 | 274,855.66 | 2,395,857.62 | | Reserva Matematica | 577,041.41 | 50,346.46 | 7,268.02 | 74,608.79 | 7,094.58 | 716,359.26 | | Reservas de seguros de vida con cuenta unica de inversión | 0.00 | 0.00 | 190,606.94 | 0.00 | 0.00 | 190,606.94 | | Reservas para siniestros pendientes de liquidación y/o pago | 803,199.83 | 289,489.48 | 606,569.31 | 684,790.68 | 102,988.62 | 2,487,037.92 | | Reservas para obligaciones pendientes de cumplir por siniestros ocurridos y no reportados | 40,241.52 | 14,474.47 | 30,126.95 | 34,237.18 | 5,149.43 | 124,229.55 | | Reservas de Contingencia | 118,635.70 | 464,778.61 | 44,964.70 | 147,389.80 | 243,388.21 | 1,019,157.02 | | Reservas para Riesgos Catastróficos | 807,419.22 | 177,959.37 | 152,236.80 | 506,791.78 | 102,379.95 | 1,746,787.12 | | 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 | 72,220.89 | 343,965.86 | 883,591.71 | 217,166.42 | 61,380.16 | 1,578,325.04 | | Obligaciones por operaciones de seguro y fianzas | 371,339.03 | 182,347.73 | 254,296.22 | 319,268.10 | 428,522.49 | 1,555,773.57 | | Primas en deposito | 5,422.64 | 86,013.26 | 11,136.27 | 35,488.09 | 8,149.73 | 146,210.00 | | Deposito en garantia por fianzas expedidas | 288,839.67 | 49,662.99 | 153,737.66 | 208,652.98 | 400,588.09 | 1,101,481.38 | | Acreedores por Primas a devolver | 36,108.62 | 10,120.27 | 31,377.43 | 0.00 | 0.00 | 77,606.32 | | Comisiones a intermediarios de seguros | 40,968.10 | 36,551.21 | 58,044.85 | 75,127.03 | 19,784.66 | 230,475.86 | | 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 | 47,643.70 | 140,351.48 | 151,892.38 | 156,834.30 | 49,805.73 | 546,527.59 | | Provisiones Laborales | 63,743.25 | 22,815.81 | 62,708.96 | 79,010.74 | 36,757.99 | 265,036.74 | | Obligaciones subordinadas y/o convertibles en capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Otros pasivos | 80,133.94 | 59,453.06 | 126,441.57 | 90,152.97 | 75,335.38 | 431,516.92 | | | | | | | | | PATRIMONIO | 4,353,999.37 | 599,722.32 | 1,161,327.40 | 2,354,902.12 | 515,625.63 | 8,985,576.85 | | Fondos propios | 4,312,877.42 | 581,352.63 | 1,125,815.00 | 2,356,301.97 | 515,625.63 | 8,891,972.64 | | 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 | 229,455.45 | 28,527.09 | 41,639.45 | 212,373.33 | 52,569.93 | 564,565.25 | | Otro resultado integral neto | 0.00 | 0.00 | 0.00 | -1,399.85 | 0.00 | -1,399.85 | | Ajustes de Transición | 41,121.95 | 18,369.70 | 35,512.41 | 0.00 | 0.00 | 95,004.06 | | Total pasivo mas capital | 8,038,300.41 | 2,435,853.77 | 3,934,592.17 | 5,749,074.10 | 1,903,283.82 | 22,061,104.27 | | | | | | | | | Cuentas de orden | 634,991,803.25 | 836,501,656.54 | 1,132,160,372.11 | 683,991,437.32 | 432,272,786.27 | 3,719,918,055.49 | | Responsabilidades en vigor | 442,380,566.61 | 445,900,251.88 | 609,738,473.34 | 521,820,330.18 | 263,897,451.47 | 2,283,737,073.48 | | Riesgos cedidos en reaseguro | 188,407,201.78 | 389,498,940.89 | 513,197,634.58 | 160,325,938.53 | 159,047,865.49 | 1,410,477,581.27 | | Responsabilidad por fianzas otorgadas | 897,832.52 | 329,452.53 | 3,351,914.79 | 694,533.57 | 4,182,429.39 | 9,456,162.81 | | Afianzamiento y reafianzamiento cedido | 733,302.74 | 235,045.34 | 2,508,332.78 | 0.00 | 3,506,157.79 | 6,982,838.65 | | Garantias y contragarantias recibidas | 2,140,507.16 | 530,941.26 | 3,196,924.69 | 1,086,262.35 | 1,587,112.13 | 8,541,747.59 | | Documentos y valores en custodia | 136,518.83 | 0.00 | 0.00 | 0.00 | 0.00 | 136,518.83 | | Primas por cobrar retiradas del activo | 0.00 | 72.72 | 0.00 | 1,630.78 | 0.00 | 1,703.51 | | Cuentas de registro diversas | 295,873.60 | 6,951.92 | 167,091.93 | 62,741.90 | 51,770.00 | 584,429.35 |
| | 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 JUNIO DE 2026 C$ 36.6243 X US$ 1.00 | |
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