| | INISER | ASSA | AMERICA | LAFISE | MAPFRE|NICARAGUA | TOTAL SISTEMA ASEGURADOR | | ACTIVOS | 8,362,041.00 | 2,488,196.60 | 4,234,354.40 | 5,978,176.06 | 1,988,098.30 | 23,050,866.36 | | Efectivo y Equivalente al Efectivo | 209,307.75 | 463,311.26 | 117,529.11 | 87,615.81 | 234,274.31 | 1,112,038.24 | | Inversiones al valor razonable con cambios en resultados | 0.00 | 51,529.21 | 0.00 | 0.00 | 0.00 | 51,529.21 | | Inversiones al valor razonable con cambios en otro resultado integral | 0.00 | 0.00 | 0.00 | 860,784.72 | 0.00 | 860,784.72 | | Cartera a costo amortizado | 7,241,296.45 | 765,269.89 | 1,688,328.33 | 3,712,047.38 | 1,380,167.91 | 14,787,109.95 | | Inversiones a costo amortizado | 6,358,095.87 | 761,129.10 | 1,658,770.01 | 3,608,969.54 | 1,380,167.91 | 13,767,132.43 | | Cartera de Creditos, Neta | 883,200.57 | 4,140.79 | 29,558.32 | 103,077.84 | 0.00 | 1,019,977.53 | | Primas por Cobrar (neto) | 540,556.44 | 535,913.22 | 744,690.99 | 887,736.93 | 226,350.43 | 2,935,248.02 | | Instituciones Reaseguradoras y Reafianzadoras (neto) | 135,947.83 | 367,904.68 | 1,094,523.06 | 208,214.30 | 72,527.65 | 1,879,117.52 | | Otras cuentas por cobrar | 36,914.53 | 6,430.70 | 94,971.92 | 13,296.28 | 12,027.97 | 163,641.41 | | 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 | 142,709.97 | 199,073.14 | 173,407.53 | 24,809.85 | 10,158.91 | 550,159.40 | | Activo intangible | 3,843.95 | 23,111.86 | 87,382.33 | 18,980.20 | 1,396.83 | 134,715.17 | | Activo fiscales | 3,459.93 | 176.86 | 84,712.04 | 72,306.27 | 35,568.88 | 196,223.99 | | Inversiones de Beneficios Laborales | 0.00 | 0.00 | 0.00 | 18,848.70 | 7,655.75 | 26,504.45 | | Otros activos | 48,004.16 | 75,475.77 | 145,924.25 | 59,967.53 | 7,969.66 | 337,341.37 | | | | | | | | | PASIVOS | 3,844,029.84 | 1,868,108.94 | 3,074,853.25 | 3,529,471.25 | 1,523,325.47 | 13,839,788.75 | | Reservas tecnicas | 3,029,727.89 | 1,085,959.77 | 1,327,389.19 | 2,635,623.27 | 805,222.15 | 8,883,922.27 | | Reservas de Riesgo en Curso | 691,704.84 | 92,452.13 | 249,646.50 | 1,112,872.71 | 287,940.93 | 2,434,617.12 | | Reserva Matematica | 582,280.71 | 50,296.24 | 7,261.31 | 78,509.14 | 7,797.41 | 726,144.81 | | Reservas de seguros de vida con cuenta unica de inversión | 0.00 | 0.00 | 191,076.31 | 0.00 | 0.00 | 191,076.31 | | Reservas para siniestros pendientes de liquidación y/o pago | 783,327.64 | 278,376.08 | 645,301.19 | 737,020.05 | 145,173.49 | 2,589,198.44 | | Reservas para obligaciones pendientes de cumplir por siniestros ocurridos y no reportados | 39,289.31 | 13,918.81 | 30,156.77 | 36,840.30 | 7,258.67 | 127,463.86 | | Reservas de Contingencia | 117,287.13 | 470,250.06 | 48,951.86 | 153,750.00 | 251,028.52 | 1,041,267.56 | | Reservas para Riesgos Catastróficos | 815,838.25 | 180,666.47 | 154,995.26 | 516,631.08 | 106,023.12 | 1,774,154.17 | | 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 | 201,264.26 | 237,012.44 | 1,101,854.97 | 174,996.53 | 67,507.45 | 1,782,635.65 | | Obligaciones por operaciones de seguro y fianzas | 423,692.94 | 235,895.00 | 289,366.99 | 344,281.41 | 450,636.72 | 1,743,873.06 | | Primas en deposito | 9,153.90 | 87,762.02 | 10,757.42 | 32,842.38 | 9,596.60 | 150,112.32 | | Deposito en garantia por fianzas expedidas | 323,557.27 | 52,002.03 | 178,427.36 | 237,160.59 | 418,590.09 | 1,209,737.35 | | Acreedores por Primas a devolver | 33,542.77 | 64,393.04 | 35,326.14 | 0.00 | 0.00 | 133,261.95 | | Comisiones a intermediarios de seguros | 57,438.99 | 31,737.92 | 64,856.07 | 74,278.43 | 22,450.03 | 250,761.44 | | 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 | 61,968.04 | 155,388.25 | 176,635.42 | 193,540.71 | 77,318.48 | 664,850.91 | | Provisiones Laborales | 64,887.07 | 26,881.90 | 65,074.06 | 84,056.73 | 39,496.17 | 280,395.93 | | Obligaciones subordinadas y/o convertibles en capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Otros pasivos | 62,489.64 | 126,971.57 | 114,285.41 | 96,972.61 | 83,144.49 | 483,863.72 | | | | | | | | | PATRIMONIO | 4,518,011.16 | 620,087.66 | 1,159,501.15 | 2,448,704.81 | 464,772.83 | 9,211,077.61 | | Fondos propios | 4,476,889.21 | 601,717.96 | 1,123,988.74 | 2,491,148.20 | 464,772.83 | 9,158,516.94 | | 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 | 151,398.38 | 5,305,387.50 | | Resultados del ejercicio | 393,467.24 | 48,892.42 | 113,813.20 | 347,219.56 | 75,717.14 | 979,109.56 | | Otro resultado integral neto | 0.00 | 0.00 | 0.00 | -42,443.39 | 0.00 | -42,443.39 | | Ajustes de Transición | 41,121.95 | 18,369.70 | 35,512.41 | 0.00 | 0.00 | 95,004.06 | | Total pasivo mas capital | 8,362,041.00 | 2,488,196.60 | 4,234,354.40 | 5,978,176.06 | 1,988,098.30 | 23,050,866.36 | | | | | | | | | Cuentas de orden | 717,489,458.04 | 1,017,637,073.41 | 1,272,758,368.47 | 704,123,527.26 | 442,669,019.73 | 4,154,677,446.90 | | Responsabilidades en vigor | 485,202,032.79 | 536,784,326.08 | 682,453,274.48 | 542,176,254.27 | 272,064,632.37 | 2,518,680,519.99 | | Riesgos cedidos en reaseguro | 228,500,547.31 | 479,666,126.47 | 575,525,230.76 | 160,087,251.13 | 161,190,196.38 | 1,604,969,352.05 | | Responsabilidad por fianzas otorgadas | 769,406.79 | 364,391.27 | 5,130,898.49 | 635,276.20 | 4,251,832.07 | 11,151,804.82 | | Afianzamiento y reafianzamiento cedido | 609,469.43 | 259,502.46 | 4,247,345.47 | 0.00 | 3,480,680.96 | 8,596,998.32 | | Garantias y contragarantias recibidas | 2,080,493.04 | 559,377.70 | 5,330,668.90 | 1,148,603.75 | 1,626,122.63 | 10,745,266.02 | | Documentos y valores en custodia | 119,407.76 | 0.00 | 0.00 | 0.00 | 0.00 | 119,407.76 | | Primas por cobrar retiradas del activo | 0.00 | 72.72 | 0.00 | 1,630.78 | 0.00 | 1,703.51 | | Cuentas de registro diversas | 208,100.91 | 3,276.71 | 70,950.36 | 74,511.12 | 55,555.32 | 412,394.42 |
| | 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 30 DE SEPTIEMBRE DE 2026 C$ 36.6243 X US$ 1.00 | |
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