SISTEMA BANCARIO Y FINANCIERAS Estado de Situacion Financiera Comparativo por Entidad Al 31 de Marzo del 2019 (Expresado en miles de Córdobas)

BANPRO BANCO LAFISE BANCENTRO BAC BDF BANCO FICOHSA AVANZ BANCO PRODUZCAMOS BANCORP FINANCIERA FAMA FINANCIERA FINCA NICARAGUA FINANCIERA FUNDESER Financiera FDL, S.A. Sistema Bancario y Financiero Activo 62,456,622.4 54,345,301.0 47,936,893.3 21,493,185.6 12,778,593.6 5,751,987.7 6,019,903.0 9,941,223.3 1,984,091.9 1,105,785.8 1,566,783.6 3,248,848.5 228,629,219.6 Efectivo y Equivalentes de Efectivo 14,896,953.5 9,609,536.7 14,908,901.1 4,090,158.2 2,481,372.9 1,372,561.2 351,318.2 7,195,245.4 416,271.6 179,604.0 297,046.8 696,270.9 56,495,240.5 Moneda Nacional 4,761,662.8 2,489,195.8 3,218,595.0 747,936.0 328,753.0 328,782.7 27,560.5 3,108,182.7 44,207.4 29,194.3 175,541.4 305,157.9 15,564,769.5 Caja 1,477,877.4 893,896.8 1,482,059.1 211,297.7 124,068.9 137,037.8 259.8 59,946.8 12,071.2 10,682.9 26,901.5 56,329.2 4,492,429.2 Banco Central de Nicaragua 3,115,092.6 1,427,724.1 1,550,483.0 474,513.9 190,694.6 97,727.8 311.2 745,309.0 3,505.7 8.4 99.4 0.0 7,605,469.7 Instituciones Financieras 168,692.9 167,575.0 186,052.9 62,124.3 13,989.4 23,994.0 26,989.5 2,212.3 28,630.5 18,502.9 64,775.4 248,828.7 1,012,367.7 Depósitos Restringidos 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Equivalentes de Efectivo 0.0 0.0 0.0 0.0 0.0 70,023.1 0.0 2,300,714.6 0.0 0.0 83,765.1 0.0 2,454,502.9 Moneda Extranjera 10,135,290.7 7,120,340.8 11,690,306.1 3,342,222.2 2,152,619.9 1,043,778.5 323,757.6 4,087,062.7 372,064.2 150,409.7 121,505.3 391,113.0 40,930,471.0 Caja 1,092,450.6 602,483.1 1,543,365.0 365,821.2 334,762.5 243,325.4 536.2 15,336.0 12,674.2 2,838.0 8,283.7 35,127.6 4,257,003.6 Banco Central de Nicaragua 4,774,649.2 3,290,982.4 5,170,296.8 1,981,562.5 927,800.3 452,430.2 3,135.0 2,375,516.4 5,580.7 589.0 834.4 0.0 18,983,377.0 Instituciones Financieras 4,259,463.6 2,975,293.3 4,976,644.3 964,470.6 767,828.2 98,706.9 316,814.3 182,982.4 353,809.3 146,982.7 112,387.2 355,985.4 15,511,368.4 Depósitos Restringidos 8,727.3 251,582.0 0.0 30,367.9 91,621.0 3,376.4 3,272.2 40,603.7 0.0 0.0 0.0 0.0 429,550.4 Equivalentes de Efectivo 0.0 0.0 0.0 0.0 30,607.9 245,939.5 0.0 1,472,624.2 0.0 0.0 0.0 0.0 1,749,171.6 Inversiones a Valor Razonable con Cambios en Resultados 0.0 0.0 0.0 0.0 0.0 479,284.1 0.0 0.0 0.0 0.0 0.0 0.0 479,284.1 Inversiones a Valor Razonable con Cambios en Otro Resultado Integral 1,632,198.1 6,025,736.3 7,176.3 272,987.6 6,750.0 6,750.0 250.0 0.0 0.0 0.0 0.0 0.0 7,951,848.2 Cartera a Costo Amortizado 43,163,485.4 35,093,231.1 31,567,986.5 16,410,506.1 9,391,834.6 3,481,002.5 5,445,983.2 2,634,945.6 1,360,017.2 849,045.3 1,195,000.1 2,393,208.5 152,986,245.9 Inversiones a Costo Amortizado, Neto 4,714,484.5 5,125,129.6 0.0 638,990.0 1,885,302.6 0.0 2,638,599.2 1,458.6 328.0 0.0 0.0 98,914.2 15,103,206.6 Cartera de Créditos, Neta 38,449,000.9 29,968,101.5 31,567,986.5 15,771,516.1 7,506,532.0 3,481,002.5 2,807,383.9 2,633,487.0 1,359,689.2 849,045.3 1,195,000.1 2,294,294.2 137,883,039.3 Vigentes 36,460,756.3 28,118,807.7 29,243,485.7 15,129,202.7 6,841,478.0 3,201,477.6 2,749,676.6 2,554,978.6 1,264,740.0 712,336.0 986,872.1 2,341,571.7 129,605,383.0 Prorrogados 432,043.9 212,063.3 1,283,702.6 31,864.0 152,753.8 17,733.6 73,070.4 0.0 6,549.1 26,044.2 0.0 0.0 2,235,824.9 Reestructurados 1,600,146.7 1,792,392.2 1,383,513.9 589,734.0 576,746.8 355,756.0 59,611.6 64,769.6 169,578.2 194,635.2 220,125.1 41,230.2 7,048,239.3 Vencidos 625,231.7 676,682.6 852,886.3 374,472.3 358,362.4 48,165.0 43,632.8 410.3 77,260.1 77,821.2 115,172.8 177,552.2 3,427,649.7 Cobro Judicial 309,187.4 335,433.6 393,960.5 207,237.3 10,049.4 62,428.0 6,935.0 18,843.3 0.0 13,979.6 1,332.4 0.0 1,359,386.4 (-) Comisiones Devengadas con la Tasa de Interés Efectiva -83,634.8 -137,719.3 -156,139.5 -16,547.3 -59,194.1 -19,986.8 -2,582.9 -9,340.6 -2,001.2 -5,502.3 -7,095.0 0.0 -499,743.7 Intereses y Comisiones por Cobrar sobre Cartera de Créditos 648,491.5 582,256.8 350,977.4 186,149.2 139,621.0 77,191.9 54,242.1 53,869.8 31,821.1 32,257.1 65,233.8 124,698.3 2,346,809.9 (-) Provisión de Cartera de Créditos -1,543,221.6 -1,611,815.3 -1,784,400.5 -730,596.1 -513,285.2 -261,763.0 -177,201.7 -50,044.1 -188,258.0 -202,525.7 -186,641.0 -390,758.2 -7,640,510.3 Cuentas por Cobrar, Neto 225,666.7 435,021.5 131,320.2 43,926.5 35,493.0 30,171.8 3,600.4 17,818.0 29,109.0 854.2 1,687.1 14,275.2 968,943.6 Activos no Corrientes Mantenidos para la Venta 13,231.4 0.0 0.0 22,469.8 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 35,701.2 Activos Recibidos en Recuperación de Créditos 118,312.0 212,314.7 23,304.0 38,219.4 7,562.2 1,914.1 0.0 5,593.5 7,944.0 15,286.3 1,844.8 752.9 433,047.9 Participaciones 247,616.6 1,735,852.8 62,850.4 27,574.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2,073,894.2 Activo Material 1,822,550.3 868,182.0 1,176,424.8 380,719.8 436,658.4 308,148.0 160,916.1 12,745.2 116,339.4 53,523.0 53,638.5 82,798.1 5,472,643.6 Activos Intangibles 127,977.0 61,602.6 21,921.4 53,155.4 191,454.7 51,698.1 47,862.5 50,495.8 32,418.2 0.0 14,331.6 29,526.7 682,443.9 Activos Fiscales 10,041.7 65,588.1 118.5 61,966.6 80,863.6 6,719.7 0.0 11,400.2 12,471.6 4,880.5 0.0 14,596.7 268,647.1 Otros Activos 198,589.7 238,235.1 36,890.2 91,501.8 146,604.2 13,738.2 9,972.7 12,979.6 9,520.9 2,592.6 3,234.7 17,419.5 781,279.3 Pasivo 53,755,693.7 45,481,291.4 38,126,248.0 19,022,713.1 10,905,630.6 4,752,654.6 1,456,546.6 9,185,391.7 1,493,534.8 939,703.0 1,443,668.9 2,795,157.4 189,358,233.6 Pasivos Financieros a Costo Amortizado 52,044,166.7 42,267,800.9 37,159,927.2 18,327,865.9 10,379,881.6 4,662,136.2 1,369,634.2 9,131,045.7 1,424,634.4 790,983.6 1,321,241.7 2,449,611.6 181,328,929.8 Obligaciones con el Público 37,787,381.2 29,284,667.6 27,701,071.5 11,461,822.8 5,282,085.3 3,488,942.2 0.0 9,070,873.2 0.0 0.0 0.0 0.0 124,076,843.9 Moneda Nacional 13,596,419.3 8,154,906.4 6,517,906.6 1,604,235.9 747,246.4 533,576.5 0.0 2,442,412.1 0.0 0.0 0.0 0.0 33,596,703.1 Depósitos a la Vista 7,369,987.0 4,917,491.1 4,432,833.4 344,004.1 617,356.1 352,104.0 0.0 1,657,329.8 0.0 0.0 0.0 0.0 19,691,105.5 Depósitos de Ahorro 5,292,597.0 2,788,179.8 1,805,083.2 1,090,666.8 120,216.9 149,597.8 0.0 781,839.2 0.0 0.0 0.0 0.0 12,028,180.6 Depósitos a Plazo 933,835.3 449,235.4 279,990.0 169,565.0 9,673.4 31,874.7 0.0 3,243.1 0.0 0.0 0.0 0.0 1,877,417.0 Otros Depósitos del Público 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Moneda Extranjera 24,013,205.8 20,979,533.3 21,049,430.1 9,741,515.1 4,498,866.9 2,922,764.7 0.0 6,624,547.2 0.0 0.0 0.0 0.0 89,829,863.1 Depósitos a la Vista 6,905,413.2 5,475,723.0 6,474,028.8 840,187.0 1,389,450.2 488,336.8 0.0 4,876,631.1 0.0 0.0 0.0 0.0 26,449,770.0 Depósitos de Ahorro 9,967,254.8 8,645,951.2 9,329,690.4 5,618,008.1 1,160,963.6 875,094.6 0.0 1,480,537.7 0.0 0.0 0.0 0.0 37,077,500.5 Depósitos a Plazo 7,140,537.9 6,857,859.0 5,245,711.0 3,283,320.0 1,948,453.0 1,559,333.3 0.0 267,378.4 0.0 0.0 0.0 0.0 26,302,592.7 Otros Depósitos del Público 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Intereses sobre Obligaciones con el Público por Depósitos 177,756.1 150,227.9 133,734.8 116,071.8 35,972.1 32,601.1 0.0 3,913.9 0.0 0.0 0.0 0.0 650,277.6 Otras Obligaciones Diversas con el Público 396,978.8 307,209.1 360,063.5 61,991.8 49,825.8 55,068.8 2,599.7 51,807.8 2,166.3 1,134.9 0.0 0.0 1,288,846.6 Obligaciones por Depósitos de Instituciones Financieras y de Organismos Internacionales 1,828,918.8 1,838,136.5 4,514,426.1 1,361,707.4 1,547,964.2 733,141.2 0.0 0.0 0.0 0.0 0.0 0.0 11,824,294.2 Obligaciones por Emisión de Deuda 69,295.3 0.0 0.0 187,942.2 0.0 0.0 0.0 0.0 59,280.8 3,307.1 5,566.1 0.0 325,391.6 Pasivos por Operaciones de Reporto 3,949,135.5 2,202,919.8 0.0 597,053.3 409,019.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 7,158,127.9 Obligaciones con Instituciones Financieras y por otros Financiamientos 7,502,008.4 8,402,671.7 4,584,366.1 4,490,287.8 2,717,551.7 361,618.4 1,367,034.5 8,364.7 1,363,187.3 786,541.5 1,315,675.6 2,449,611.6 35,348,919.2 Obligaciones con el Banco Central de Nicaragua 510,448.8 232,196.3 0.0 167,060.6 373,435.3 23,365.5 0.0 0.0 0.0 0.0 0.0 0.0 1,306,506.4 Arrendamiento Financiero 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Pasivos Financieros a Valor Razonable con Cambios en Resultados 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Pasivos Fiscales 99,386.1 95,111.9 180,105.5 4,331.5 60,455.4 32,975.8 50,598.0 26,231.2 18,240.9 5,800.9 3,094.2 18,784.3 595,115.6 Obligaciones Subordinadas y/o Convertibles en Capital 998,886.2 2,500,539.5 0.0 511,753.3 330,883.8 0.0 0.0 0.0 0.0 99,808.9 87,861.2 228,032.8 4,757,765.7 Otros Pasivos y Provisiones 613,254.6 617,839.0 786,215.3 178,762.4 134,409.8 57,542.7 36,314.5 28,114.8 50,659.5 43,109.6 31,471.7 98,728.7 2,676,422.7 PATRIMONIO 8,700,928.7 8,864,009.6 9,810,645.3 2,470,472.4 1,872,963.0 999,333.0 4,563,356.4 755,831.6 490,557.2 166,082.8 123,114.7 453,691.1 39,270,985.9 Fondos Propios 8,570,744.5 8,392,489.6 9,453,726.0 2,447,140.9 1,649,642.3 945,159.0 4,447,092.1 740,952.2 453,165.4 159,739.9 121,876.0 416,272.1 37,798,000.1 Capital Social Pagado 3,928,500.0 4,268,872.0 2,855,000.0 1,173,560.0 879,702.5 838,390.9 3,745,856.1 524,600.0 345,032.0 300,360.0 259,500.1 540,637.2 19,660,010.8 Aportes a Capitalizar 0.0 0.6 0.0 0.0 0.0 0.3 0.0 0.0 0.0 5.8 8,196.3 33,353.7 41,556.7 Obligaciones Convertibles en Capital 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Capital Donado 0.0 0.0 0.0 0.0 0.0 0.0 253,828.9 0.0 0.0 0.0 0.0 0.0 253,828.9 Reservas Patrimoniales 1,587,607.8 1,480,235.0 1,680,969.5 455,966.6 293,711.2 69,414.5 409,316.6 27,360.8 39,993.8 13,777.9 5,574.3 8,063.9 6,071,991.9 Resultados Acumulados 2,875,102.6 2,367,129.5 4,733,307.3 795,444.8 471,200.2 33,631.2 0.0 150,223.1 80,125.0 -120,903.3 -84,386.0 -115,389.0 11,185,485.5 Resultado del Ejercicio 179,534.1 276,252.5 184,449.1 22,169.6 5,028.4 3,722.1 38,090.4 38,768.4 -11,985.5 -33,500.5 -67,008.6 -50,393.7 585,126.2 Otro Resultado Integral Neto -26,923.6 -4,337.8 3,647.6 -6,554.7 0.0 0.0 85,330.0 0.0 0.0 0.0 0.0 4,241.5 55,403.0 Ajustes de Transición 157,107.9 475,857.8 353,271.8 29,886.2 223,320.7 54,174.0 30,934.3 14,879.4 37,391.8 6,342.8 1,238.7 33,177.5 1,417,582.9 CUENTAS CONTINGENTES 20,321,927.1 12,240,576.7 8,139,146.5 1,207,989.2 6,018,508.6 173,044.1 0.0 194,614.9 0.0 0.0 8,744.5 0.0 48,304,551.5 CUENTAS DE ORDEN 95,884,795.0 50,336,598.3 277,873,717.9 63,861,047.5 18,827,244.1 13,950,604.9 8,678,300.6 3,610,167.1 2,340,662.7 3,440,440.1 2,485,296.8 3,145,182.2 544,434,057.2 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 MARZO DE 2019 C$ 32.7218 X US$ 1.00