SISTEMA BANCARIO Y FINANCIERAS (EN PERSPECTIVA)
Balance de Situación (Condensado)
Al 28 de Febrero del 2018
(Expresado en miles de Córdobas)
DescripciónBANPROBANCO LAFISE BANCENTROBACBDFBANCO FICOHSAPROCREDITBANCORPFINANCIERA FAMAFINANCIERA FINCA NICARAGUAFINANCIERA FUNDESERFinanciera FDL, S.A.Sistema Bancario y Financiero
Activo70,633,952.060,119,521.257,913,423.225,417,770.814,803,468.76,168,326.811,606,479.72,390,155.81,758,617.32,088,774.03,765,078.9256,665,568.5
Disponibilidades14,025,782.69,304,561.714,978,963.04,118,641.02,308,200.11,232,995.85,611,550.3240,587.5192,626.0254,037.1458,401.352,726,346.5
Moneda Nacional4,713,656.53,130,534.43,326,900.9784,785.6340,156.5442,422.72,315,382.3157,311.174,829.2189,740.3319,085.015,794,804.6
Caja1,872,040.11,011,674.21,687,909.8190,942.6194,676.9296,875.035,621.215,124.226,744.933,769.963,325.15,428,703.9
Banco Central de Nicaragua2,697,302.51,986,404.61,477,426.9480,999.1128,342.8138,777.32,188,390.596,920.42,027.7100.00.09,196,691.7
Depositos e Instituciones Financieras del Pais 29,571.81,073.935,124.217,200.86,773.3759.60.045,266.646,056.6155,719.3255,760.0593,306.0
Otras disponibilidades114,742.1131,381.8126,439.995,643.110,363.56,010.891,370.70.00.0151.10.0576,103.1
Moneda Extranjera9,312,126.16,174,027.411,652,062.23,333,855.41,968,043.6790,573.13,296,167.983,276.4117,796.864,296.8139,316.236,931,541.9
Caja1,123,460.9541,033.82,213,886.1259,466.9332,850.0206,157.330,723.812,101.713,083.912,161.321,602.64,766,528.0
Banco Central de Nicaragua5,252,452.83,972,481.36,039,165.52,044,171.71,089,902.0553,155.73,087,342.848,051.85,915.224,827.80.022,117,466.7
Depositos e Instituciones Financieras del Pais  1\0.00.00.0298,386.60.069.7171,520.323,122.998,797.727,307.7117,713.6736,918.5
Depositos en Instituciones Financieras del exterior 2,875,986.41,205,758.73,295,196.1631,587.4399,289.218,103.76,509.50.00.00.00.08,432,431.1
Otras disponibilidades60,225.9454,753.5103,814.5100,242.9146,002.413,086.771.50.00.00.00.0878,197.5
Inversiones en valores, neto9,654,510.610,629,075.31,745,644.01,606,990.81,527,826.70.04,034,869.8310.90.00.020,346.029,219,574.2
Inversiones al Valor Razonable con Cambios en Resultados 0.00.00.00.0508,335.80.00.00.00.00.00.0508,335.8
Inversiones Disponibles para la Venta2,325,877.47,952,027.61,745,644.0859,401.31,019,491.00.00.00.00.00.00.013,902,441.3
Inversiones Mantenidas Hasta el Vencimiento7,328,633.12,677,047.80.0747,589.50.00.04,034,869.8310.90.00.020,346.014,808,797.1
Operaciones con Reportos y  Valores Derivados360,423.8471,651.00.00.0716,701.80.0356,665.60.00.00.00.01,905,442.2
Cartera de Creditos, neta44,096,044.137,137,262.440,154,363.419,183,415.49,821,626.94,573,273.21,497,958.31,991,415.51,489,876.91,741,906.73,165,506.2164,852,649.0
Créditos vigentes 43,084,298.136,073,732.540,195,636.018,897,170.39,657,948.54,497,566.91,470,213.41,965,617.61,435,162.01,669,169.23,103,414.5162,049,929.1
Créditos prorrogados62,944.012,340.52,793.13,612.50.00.00.00.05,325.10.00.087,015.2
Créditos reestructurados964,117.2877,893.0165,426.5310,443.0154,603.095,816.6256.336,386.623,274.8266.5701.32,629,184.9
Créditos vencidos198,805.4339,698.0202,262.5164,556.7149,864.538,415.817,897.428,049.219,892.564,337.838,050.51,261,830.3
Créditos en cobro judicial113,636.0107,791.9253,284.268,316.31,384.18,377.90.028.29,575.50.00.0562,394.1
Intereses y Comisiones por Cobrar sobre Creditos611,731.3591,225.2405,085.1170,955.8182,106.077,734.031,012.235,494.846,997.7103,368.5118,862.22,374,572.9
Provisiones por incobrabilidad de cartera de creditos -939,488.0-865,418.7-1,070,124.2-431,639.2-324,279.2-144,638.0-21,421.0-74,160.9-50,350.7-95,235.3-95,522.2-4,112,277.4
Otras cuentas por cobrar, neto146,874.7307,452.7101,600.3119,608.049,055.730,196.28,875.524,356.61,129.64,870.310,313.0804,332.7
Bienes de uso, neto 1,261,435.1576,583.5721,831.9157,432.4134,745.9242,472.126,572.247,280.444,448.045,667.843,503.63,301,973.0
Bienes recibidos en recuperacion de creditos, neto84,129.5183,691.312,205.332,628.2573.5387.87,830.96,530.73,159.9754.30.0331,891.4
Invesiones permanentes en acciones 224,081.21,129,839.070,237.627,507.56,750.06,750.00.00.00.00.00.01,465,165.4
Otros activos neto780,670.4379,404.2128,577.7171,547.5237,988.182,251.762,157.279,674.127,377.041,537.767,008.72,058,194.2
Pasivo63,069,980.352,961,405.049,648,541.223,084,279.213,203,368.25,360,370.910,983,190.11,870,097.41,436,496.91,787,067.93,236,318.8226,641,115.9
Obligaciones con el Público52,059,601.038,749,305.941,092,121.714,493,570.48,221,327.54,285,761.510,913,172.8122,625.647,794.6155,864.00.0170,141,145.0
Moneda Nacional16,259,530.59,962,920.78,527,950.12,112,143.6700,655.1613,936.23,726,394.30.00.00.00.041,903,530.5
Depositos a la Vista8,103,846.45,609,199.35,187,226.4440,392.7400,986.9278,729.12,606,959.70.00.00.00.022,627,340.4
Depositos de Ahorro6,947,774.13,839,560.32,860,260.21,488,391.1267,017.4263,553.31,107,794.40.00.00.00.016,774,350.7
Depositos a Plazo1,207,910.0514,161.2480,463.5183,359.832,650.871,653.911,640.20.00.00.00.02,501,839.4
Otros Depósitos del Público0.00.00.00.00.00.00.00.00.00.00.00.0
Moneda Extranjera35,111,864.128,328,375.932,011,192.111,733,282.97,412,679.13,593,028.87,180,253.20.00.00.00.0125,370,676.0
Depositos a la Vista8,277,467.86,394,806.39,074,364.2971,631.41,731,311.4787,838.26,795,132.70.00.00.00.034,032,552.1
Depositos de Ahorro15,186,070.812,565,840.113,136,654.86,119,583.61,811,119.21,152,409.450,331.30.00.00.00.050,022,009.1
Depositos a Plazo11,648,325.49,367,729.59,800,173.14,642,067.83,870,248.51,652,781.2334,789.20.00.00.00.041,316,114.7
Otros Depósitos del Público0.00.00.00.00.00.00.00.00.00.00.00.0
Otras obligaciones433,339.4270,168.4382,411.7517,600.246,710.657,633.71,347.6121,828.747,648.9155,173.50.02,033,862.7
Cargos financieros por pagar sobre obligaciones con el Público254,867.0187,840.9170,567.8130,543.861,282.821,162.75,177.8796.9145.8690.50.0833,075.8
Obligaciones con Instituciones financieras y por otros financiamientos8,846,465.911,734,931.37,539,226.57,708,197.43,626,548.5911,474.111,151.41,665,689.31,171,515.11,514,660.02,902,229.947,632,089.5
Por Depósitos de Instituciones Financieras1,261,166.31,456,627.73,333,941.01,507,107.31,214,685.7590,327.00.00.00.00.00.09,363,855.0
Por Préstamos con Instituciones Financieras y por Otros Financiamientos7,485,016.310,171,147.74,111,092.06,108,447.62,366,187.5283,945.58,731.71,640,103.51,151,808.01,483,455.62,857,542.937,667,478.4
Préstamos de la Financiera Nicaraguense de Inversiones542,952.8563,145.266,063.0478,557.4462,492.427,332.60.00.00.00.00.02,140,543.3
Préstamos del Banco Centroaméricano de Integración Económica784,291.41,216,929.1129,569.9905,018.0336,443.70.00.00.00.00.00.03,372,252.1
Préstamos de Otras Instituciones Financieras del Exterior0.00.0465,520.5372,416.41,024,145.10.00.00.01,007,356.00.01,092,374.93,961,812.9
Otras Obligaciones con Instituciones Financieras y por Otros Financiamientos.6,157,772.18,391,073.53,449,938.64,352,455.8543,106.3256,613.08,731.71,640,103.5144,452.01,483,455.61,765,168.028,192,870.1
Cargos por Pagar sobre Obligaciones con Instituciones Financieras y por Otros Financiamientos100,283.4107,155.994,193.592,642.545,675.337,201.52,419.725,585.819,707.131,204.444,687.0600,756.1
Obligaciones con el Banco Central de Nicaragua419,403.5319,623.50.0149,086.3178,776.610,112.70.00.00.00.00.01,077,002.6
Operaciones con Reportos y Valores Derivados0.0310,357.60.00.0501,903.40.00.00.00.00.00.0812,261.0
Otras cuentas por pagar 204,296.5251,754.9333,173.943,840.1150,708.055,593.930,639.713,008.769,512.414,978.858,481.01,225,987.9
Otros pasivos y provisiones595,788.6760,235.5684,019.1209,606.7210,991.197,428.828,226.268,773.853,265.521,732.956,373.62,786,441.7
Obligaciones subordinadas 944,424.7835,196.20.0479,978.4313,113.10.00.00.094,409.363,798.9219,234.32,950,154.9
Impuestos diferidos0.00.00.00.00.00.00.00.00.00.00.00.0
Reservas para obligaciones laborales al retiro0.00.00.00.00.00.00.00.00.016,033.20.016,033.2
Patrimonio7,563,971.77,158,116.28,264,882.02,333,491.61,600,100.5807,955.9623,289.6520,058.3322,120.4301,706.2528,760.130,024,452.6
Capital social pagado3,559,500.03,607,666.02,790,361.11,073,560.0879,702.5992,531.1524,600.0345,032.0235,240.0259,500.1458,953.514,726,646.3
Capital donado0.00.00.00.00.00.00.00.00.00.00.00.0
Aportes patrimoniales no capitalizables 0.00.60.00.00.030,919.00.00.04.88,196.320,103.359,224.0
Obligaciones convertibles en capital0.00.00.00.00.00.00.00.00.00.00.00.0
Ajustes al patrimonio-110.0-6,571.9743.50.00.00.00.00.00.00.00.0-5,938.5
Reservas patrimoniales1,428,602.11,246,868.31,499,001.9439,595.8293,711.264,437.614,532.239,993.812,565.24,859.28,063.95,052,231.2
Resultados acumulados de ejercicios anteriores2,355,761.82,013,914.13,701,343.2762,242.4408,206.5-294,273.377,886.2121,345.668,911.028,245.331,052.09,274,634.8
Resultados del Periodo220,217.8296,239.2273,432.358,093.418,480.314,341.46,271.213,687.05,399.4905.310,587.4917,654.8
Cuentas contingentes22,205,732.811,807,513.99,893,029.51,633,571.77,384,763.4104,672.7130,251.60.0281,677.40.00.053,441,212.9
Cuentas de orden101,735,578.547,860,349.5272,674,108.655,795,991.114,709,079.814,017,599.877,059,055.52,985,662.83,397,342.12,389,500.52,949,242.3595,573,510.4
La informacion de este Estado Financiero no ha sido auditada
TIPO DE CAMBIO OFICIAL AL 28 DE FEBRERO DE 2017 C$ 29.5569 X US$ 1.00
TIPO DE CAMBIO OFICIAL AL 28 DE FEBRERO DE 2018 C$ 31.0347 X US$ 1.00
1\ Se incorporo en Disponibilidades M.E la cuenta “Depósitos en Instituciones Financieras del País”