| | INISER | ASSA | AMERICA | LAFISE | MAPFRE|NICARAGUA | TOTAL SISTEMA ASEGURADOR | | ACTIVOS | 8,109,693.06 | 2,679,069.71 | 4,183,348.62 | 5,801,629.34 | 1,973,838.97 | 22,747,579.71 | | Efectivo y Equivalente al Efectivo | 189,573.27 | 251,962.41 | 189,003.92 | 60,237.02 | 221,235.07 | 912,011.69 | | Inversiones al valor razonable con cambios en resultados | 0.00 | 54,805.37 | 0.00 | 0.00 | 0.00 | 54,805.37 | | Inversiones al valor razonable con cambios en otro resultado integral | 0.00 | 0.00 | 0.00 | 503,420.80 | 0.00 | 503,420.80 | | Cartera a costo amortizado | 7,198,690.76 | 892,049.68 | 1,667,722.70 | 3,974,035.88 | 1,423,868.31 | 15,156,367.33 | | Inversiones a costo amortizado | 6,323,197.16 | 888,043.06 | 1,636,790.57 | 3,869,923.71 | 1,423,868.31 | 14,141,822.80 | | Cartera de Creditos, Neta | 875,493.60 | 4,006.62 | 30,932.13 | 104,112.17 | 0.00 | 1,014,544.53 | | Primas por Cobrar (neto) | 336,064.70 | 784,774.06 | 783,500.49 | 846,627.86 | 217,013.51 | 2,967,980.63 | | Instituciones Reaseguradoras y Reafianzadoras (neto) | 143,901.96 | 399,178.41 | 959,061.14 | 173,496.27 | 44,390.08 | 1,720,027.86 | | Otras cuentas por cobrar | 35,247.95 | 6,719.05 | 100,839.25 | 9,464.18 | 11,360.42 | 163,630.86 | | 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 | 143,542.35 | 200,194.77 | 171,864.64 | 21,203.65 | 10,396.78 | 547,202.20 | | Activo intangible | 4,120.04 | 24,007.98 | 87,364.56 | 16,118.33 | 1,552.60 | 133,163.51 | | Activo fiscales | 4,061.56 | 144.71 | 68,941.57 | 55,449.77 | 28,185.01 | 156,782.62 | | Inversiones de Beneficios Laborales | 0.00 | 0.00 | 0.00 | 19,919.96 | 7,711.51 | 27,631.46 | | Otros activos | 54,490.49 | 65,233.27 | 152,165.49 | 100,114.53 | 8,125.68 | 380,129.45 | | | | | | | | | PASIVOS | 3,718,125.71 | 2,068,958.03 | 2,998,106.64 | 3,403,911.74 | 1,450,278.00 | 13,639,380.11 | | Reservas tecnicas | 3,015,535.33 | 1,074,115.40 | 1,274,462.05 | 2,563,282.92 | 756,669.23 | 8,684,064.93 | | Reservas de Riesgo en Curso | 682,586.61 | 90,578.97 | 244,611.23 | 1,097,561.99 | 281,514.74 | 2,396,853.55 | | Reserva Matematica | 578,664.61 | 49,922.62 | 7,278.10 | 76,404.40 | 7,282.21 | 719,551.94 | | Reservas de seguros de vida con cuenta unica de inversión | 0.00 | 0.00 | 190,544.87 | 0.00 | 0.00 | 190,544.87 | | Reservas para siniestros pendientes de liquidación y/o pago | 788,397.54 | 276,027.85 | 603,364.98 | 697,886.17 | 113,942.32 | 2,479,618.85 | | Reservas para obligaciones pendientes de cumplir por siniestros ocurridos y no reportados | 39,495.77 | 13,801.39 | 30,002.36 | 34,890.88 | 5,697.12 | 123,887.52 | | Reservas de Contingencia | 117,201.78 | 464,839.16 | 45,397.60 | 145,950.20 | 246,794.04 | 1,020,182.79 | | Reservas para Riesgos Catastróficos | 809,189.01 | 178,945.40 | 153,262.91 | 510,589.27 | 101,438.80 | 1,753,425.40 | | 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 | 135,132.17 | 554,452.89 | 1,059,680.36 | 158,026.07 | 71,483.90 | 1,978,775.39 | | Obligaciones por operaciones de seguro y fianzas | 386,352.30 | 180,039.16 | 285,950.63 | 335,804.91 | 449,797.75 | 1,637,944.76 | | Primas en deposito | 11,751.11 | 83,538.68 | 11,097.13 | 40,275.85 | 9,973.77 | 156,636.54 | | Deposito en garantia por fianzas expedidas | 300,992.44 | 51,859.40 | 168,194.14 | 218,956.39 | 417,857.49 | 1,157,859.86 | | Acreedores por Primas a devolver | 36,119.64 | 11,025.56 | 38,450.62 | 0.00 | 0.00 | 85,595.81 | | Comisiones a intermediarios de seguros | 37,489.11 | 33,615.53 | 68,208.75 | 76,572.67 | 21,966.49 | 237,852.55 | | Pasivos financieros a costo amortizado | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | 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 | 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 | 42,874.10 | 176,107.68 | 187,197.39 | 166,530.36 | 57,280.37 | 629,989.90 | | Provisiones Laborales | 65,448.50 | 24,080.96 | 61,852.38 | 82,338.15 | 37,332.53 | 271,052.51 | | Obligaciones subordinadas y/o convertibles en capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Otros pasivos | 72,783.31 | 60,161.92 | 128,963.83 | 97,929.33 | 77,714.23 | 437,552.62 | | | | | | | | | PATRIMONIO | 4,391,567.36 | 610,111.68 | 1,185,241.98 | 2,397,717.60 | 523,560.97 | 9,108,199.60 | | Fondos propios | 4,350,445.41 | 591,741.98 | 1,149,729.57 | 2,408,311.67 | 523,560.97 | 9,023,789.60 | | 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 | 267,023.44 | 38,916.45 | 65,554.03 | 264,383.03 | 60,505.27 | 696,382.21 | | Otro resultado integral neto | 0.00 | 0.00 | 0.00 | -10,594.06 | 0.00 | -10,594.06 | | Ajustes de Transición | 41,121.95 | 18,369.70 | 35,512.41 | 0.00 | 0.00 | 95,004.06 | | Total pasivo mas capital | 8,109,693.06 | 2,679,069.71 | 4,183,348.62 | 5,801,629.34 | 1,973,838.97 | 22,747,579.71 | | | | | | | | | Cuentas de orden | 645,059,243.07 | 965,861,530.15 | 1,212,666,430.95 | 672,825,056.42 | 437,067,543.78 | 3,933,479,804.38 | | Responsabilidades en vigor | 450,479,731.41 | 510,564,787.12 | 650,574,700.32 | 517,790,277.29 | 268,552,401.28 | 2,397,961,897.42 | | Riesgos cedidos en reaseguro | 190,868,697.58 | 454,144,702.88 | 549,562,503.19 | 153,147,409.99 | 158,830,064.43 | 1,506,553,378.07 | | Responsabilidad por fianzas otorgadas | 735,610.63 | 347,941.75 | 5,025,526.28 | 716,290.38 | 4,367,104.63 | 11,192,473.66 | | Afianzamiento y reafianzamiento cedido | 582,260.50 | 247,987.80 | 4,147,504.00 | 0.00 | 3,669,930.34 | 8,647,682.64 | | Garantias y contragarantias recibidas | 2,068,386.93 | 548,807.14 | 3,273,197.34 | 1,099,402.38 | 1,599,523.57 | 8,589,317.36 | | Documentos y valores en custodia | 120,665.51 | 0.00 | 0.00 | 0.00 | 0.00 | 120,665.51 | | Primas por cobrar retiradas del activo | 0.00 | 72.72 | 0.00 | 1,630.78 | 0.00 | 1,703.51 | | Cuentas de registro diversas | 203,890.52 | 7,230.74 | 82,999.83 | 70,045.60 | 48,519.53 | 412,686.21 |
| | 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 JULIO DE 2026 C$ 36.6243 X US$ 1.00 | |
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