| | INISER | ASSA | AMERICA | LAFISE | MAPFRE|NICARAGUA | TOTAL SISTEMA ASEGURADOR | | ACTIVOS | 8,142,520.57 | 2,526,317.87 | 4,142,422.71 | 6,003,939.71 | 2,020,334.07 | 22,835,534.93 | | Efectivo y Equivalente al Efectivo | 214,256.94 | 275,823.46 | 62,998.85 | 345,658.59 | 198,982.70 | 1,097,720.55 | | Inversiones al valor razonable con cambios en resultados | 0.00 | 55,086.18 | 0.00 | 0.00 | 0.00 | 55,086.18 | | Inversiones al valor razonable con cambios en otro resultado integral | 0.00 | 0.00 | 0.00 | 522,710.52 | 0.00 | 522,710.52 | | Cartera a costo amortizado | 7,230,357.35 | 900,813.40 | 1,684,285.37 | 3,774,821.45 | 1,447,835.67 | 15,038,113.25 | | Inversiones a costo amortizado | 6,340,802.91 | 896,700.84 | 1,654,321.57 | 3,670,799.88 | 1,447,835.67 | 14,010,460.87 | | Cartera de Creditos, Neta | 889,554.45 | 4,112.56 | 29,963.80 | 104,021.57 | 0.00 | 1,027,652.38 | | Primas por Cobrar (neto) | 322,284.34 | 631,219.18 | 756,682.46 | 902,400.07 | 229,376.38 | 2,841,962.44 | | Instituciones Reaseguradoras y Reafianzadoras (neto) | 140,235.72 | 362,427.09 | 1,043,477.22 | 239,046.58 | 72,824.76 | 1,858,011.38 | | Otras cuentas por cobrar | 36,794.29 | 6,298.04 | 99,944.06 | 10,468.20 | 11,739.39 | 165,243.98 | | 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 | 144,043.06 | 200,074.54 | 174,525.82 | 23,464.15 | 10,161.51 | 552,269.08 | | Activo intangible | 3,982.00 | 23,706.00 | 89,501.49 | 19,181.85 | 1,473.43 | 137,844.77 | | Activo fiscales | 2,912.91 | 157.51 | 78,062.75 | 64,937.16 | 32,006.29 | 178,076.63 | | Inversiones de Beneficios Laborales | 0.00 | 0.00 | 0.00 | 18,458.70 | 7,655.75 | 26,114.46 | | Otros activos | 47,653.93 | 70,712.46 | 150,059.85 | 69,224.36 | 8,278.18 | 345,928.77 | | | | | | | | | PASIVOS | 3,734,423.46 | 1,905,979.97 | 3,017,910.78 | 3,560,818.45 | 1,483,295.20 | 13,702,427.86 | | Reservas tecnicas | 3,016,708.41 | 1,096,253.95 | 1,319,068.26 | 2,646,901.98 | 794,687.83 | 8,873,620.42 | | Reservas de Riesgo en Curso | 675,355.33 | 91,685.05 | 247,759.12 | 1,117,868.94 | 286,707.21 | 2,419,375.66 | | Reserva Matematica | 581,373.02 | 50,484.67 | 7,181.96 | 77,202.18 | 7,503.88 | 723,745.70 | | Reservas de seguros de vida con cuenta unica de inversión | 0.00 | 0.00 | 191,024.13 | 0.00 | 0.00 | 191,024.13 | | Reservas para siniestros pendientes de liquidación y/o pago | 793,112.95 | 292,304.52 | 642,045.19 | 747,930.45 | 141,486.34 | 2,616,879.45 | | Reservas para obligaciones pendientes de cumplir por siniestros ocurridos y no reportados | 39,749.10 | 14,615.23 | 30,129.69 | 37,380.25 | 7,074.32 | 128,948.58 | | Reservas de Contingencia | 116,299.80 | 467,304.58 | 46,741.84 | 152,565.33 | 248,470.99 | 1,031,382.55 | | Reservas para Riesgos Catastróficos | 810,818.22 | 179,859.89 | 154,186.32 | 513,954.83 | 103,445.09 | 1,762,264.36 | | 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 | 145,682.71 | 311,548.54 | 1,047,574.96 | 197,869.16 | 60,590.82 | 1,763,266.18 | | Obligaciones por operaciones de seguro y fianzas | 410,806.83 | 230,297.96 | 292,957.67 | 350,550.45 | 447,463.61 | 1,732,076.52 | | Primas en deposito | 16,383.83 | 81,444.56 | 10,982.35 | 33,865.88 | 10,661.28 | 153,337.90 | | Deposito en garantia por fianzas expedidas | 319,384.73 | 52,526.85 | 179,599.37 | 239,089.81 | 413,393.30 | 1,203,994.06 | | Acreedores por Primas a devolver | 36,152.25 | 63,370.05 | 36,203.88 | 0.00 | 0.00 | 135,726.18 | | Comisiones a intermediarios de seguros | 38,886.02 | 32,956.50 | 66,172.06 | 77,594.76 | 23,409.03 | 239,018.37 | | Pasivos financieros a costo amortizado | 0.00 | 0.00 | 247.21 | 0.00 | 0.00 | 247.21 | | Obligaciones por emisión de deuda | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Operaciones con valores | 0.00 | 0.00 | 247.21 | 0.00 | 0.00 | 247.21 | | Obligaciones con instituciones financieras y por otros financiamientos | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | 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 | 38,678.74 | 180,171.21 | 178,046.99 | 183,185.04 | 63,237.12 | 643,319.09 | | Provisiones Laborales | 63,874.87 | 25,424.35 | 63,022.09 | 82,284.98 | 38,585.56 | 273,191.85 | | Obligaciones subordinadas y/o convertibles en capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Otros pasivos | 58,671.89 | 62,283.97 | 116,993.60 | 100,026.84 | 78,730.27 | 416,706.57 | | | | | | | | | PATRIMONIO | 4,408,097.10 | 620,337.90 | 1,124,511.94 | 2,443,121.26 | 537,038.86 | 9,133,107.07 | | Fondos propios | 4,366,975.15 | 601,968.20 | 1,088,999.53 | 2,452,652.38 | 537,038.86 | 9,047,634.13 | | 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 | 268,121.51 | 1,292,892.03 | 225,398.38 | 5,379,387.50 | | Resultados del ejercicio | 283,553.18 | 49,142.66 | 78,823.98 | 308,723.74 | 73,983.17 | 794,226.74 | | Otro resultado integral neto | 0.00 | 0.00 | 0.00 | -9,531.12 | 0.00 | -9,531.12 | | Ajustes de Transición | 41,121.95 | 18,369.70 | 35,512.41 | 0.00 | 0.00 | 95,004.06 | | Total pasivo mas capital | 8,142,520.57 | 2,526,317.87 | 4,142,422.71 | 6,003,939.71 | 2,020,334.07 | 22,835,534.93 | | | | | | | | | Cuentas de orden | 667,799,292.75 | 986,336,424.49 | 1,234,678,319.90 | 682,812,991.37 | 435,189,424.16 | 4,006,816,452.67 | | Responsabilidades en vigor | 460,377,987.63 | 520,976,809.07 | 662,846,441.42 | 527,168,323.74 | 268,188,043.94 | 2,439,557,605.79 | | Riesgos cedidos en reaseguro | 203,626,372.98 | 464,161,517.13 | 558,961,751.65 | 153,798,714.96 | 157,698,992.45 | 1,538,247,349.17 | | Responsabilidad por fianzas otorgadas | 773,166.57 | 371,587.45 | 5,174,007.69 | 639,622.63 | 4,193,764.79 | 11,152,149.13 | | Afianzamiento y reafianzamiento cedido | 612,469.26 | 264,539.78 | 4,290,072.09 | 0.00 | 3,464,207.05 | 8,631,288.19 | | Garantias y contragarantias recibidas | 2,097,469.94 | 555,961.53 | 3,336,115.78 | 1,132,532.46 | 1,598,764.67 | 8,720,844.37 | | Documentos y valores en custodia | 107,554.96 | 0.00 | 0.00 | 0.00 | 0.00 | 107,554.96 | | Primas por cobrar retiradas del activo | 0.00 | 72.72 | 0.00 | 1,630.78 | 0.00 | 1,703.51 | | Cuentas de registro diversas | 204,271.41 | 5,936.80 | 69,931.27 | 72,166.80 | 45,651.27 | 397,957.56 |
| | 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 AGOSTO DE 2026 C$ 36.6243 X US$ 1.00 | |
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