| | | BANPRO | BANCO LAFISE BANCENTRO | BAC | BDF | BANCO FICOHSA | AVANZ | BANCO PRODUZCAMOS | BANCO ATLÁNTIDA | Financiera FDL, S.A. | Sistema Bancario y Financiero | | Activo | 115,345,141.8 | 103,070,441.3 | 101,304,669.3 | 24,711,569.1 | 34,218,589.5 | 15,257,999.8 | 7,340,043.3 | 2,812,975.2 | 4,545,450.2 | 408,606,879.4 | | Efectivo y Equivalentes de Efectivo | 30,234,281.9 | 26,732,958.2 | 21,091,254.6 | 6,023,600.0 | 9,956,827.8 | 4,060,213.3 | 883,209.6 | 750,628.1 | 902,338.4 | 100,635,312.0 | | Moneda Nacional | 17,528,509.9 | 7,672,216.3 | 7,615,303.1 | 2,293,847.2 | 5,056,079.3 | 2,071,483.3 | 403,689.9 | 301,458.5 | 188,318.7 | 43,130,906.3 | | Caja | 3,131,097.2 | 2,247,197.2 | 2,820,891.8 | 340,325.7 | 942,180.7 | 272,547.1 | 13,659.3 | 34,291.2 | 102,696.6 | 9,904,886.7 | | Banco Central de Nicaragua | 6,660,802.9 | 5,053,988.0 | 3,562,086.4 | 756,415.4 | 852,639.5 | 324,404.7 | 385.7 | 113,929.1 | 40.4 | 17,324,692.0 | | Instituciones Financieras | 560,772.1 | 328,414.1 | 332,212.4 | 328,521.8 | 38,405.4 | 518,509.6 | 72,719.4 | 5,094.1 | 85,581.8 | 2,270,230.6 | | Depósitos Restringidos | 0.0 | 42,617.0 | 0.0 | 0.0 | 2,543.2 | 21,974.6 | 0.0 | 8,126.7 | 0.0 | 75,261.5 | | Equivalentes de Efectivo | 7,175,837.7 | 0.0 | 900,112.5 | 868,584.4 | 3,220,310.5 | 934,047.4 | 316,925.6 | 140,017.5 | 0.0 | 13,555,835.5 | | Moneda Extranjera | 12,705,772.0 | 19,060,741.8 | 13,475,951.6 | 3,729,752.8 | 4,900,748.5 | 1,988,730.0 | 479,519.8 | 449,169.6 | 714,019.7 | 57,504,405.7 | | Caja | 2,146,588.2 | 1,536,304.0 | 2,905,044.2 | 273,822.4 | 464,449.8 | 428,355.3 | 2,701.7 | 51,236.8 | 87,947.1 | 7,896,449.5 | | Banco Central de Nicaragua | 7,383,519.5 | 9,082,702.2 | 7,189,818.7 | 2,076,324.4 | 2,670,660.3 | 1,415,250.0 | 101.5 | 83,701.0 | 2,955.6 | 29,905,033.1 | | Instituciones Financieras | 3,005,535.6 | 3,209,777.7 | 1,916,014.9 | 661,286.6 | 785,861.6 | 44,988.7 | 476,716.6 | 142,994.0 | 623,117.0 | 10,866,292.5 | | Depósitos Restringidos | 23,621.4 | 733,220.5 | 0.0 | 41,003.0 | 135,177.4 | 26,716.0 | 0.0 | 97,984.0 | 0.0 | 1,057,722.3 | | Equivalentes de Efectivo | 146,507.4 | 4,498,737.5 | 1,465,073.7 | 677,316.5 | 844,599.5 | 73,420.0 | 0.0 | 73,253.7 | 0.0 | 7,778,908.4 | | Inversiones 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 | | Inversiones a Valor Razonable con Cambios en Otro Resultado Integral | 1,141,754.3 | 1,187,474.0 | 12,268,954.7 | 0.0 | 4,541,561.1 | 6,750.0 | 250.0 | 540,731.1 | 0.0 | 19,687,475.1 | | Cartera a Costo Amortizado | 79,821,875.1 | 69,950,590.8 | 65,877,723.0 | 17,916,125.2 | 17,684,992.1 | 10,597,064.6 | 6,204,887.6 | 1,451,689.1 | 3,452,840.2 | 272,957,787.5 | | Inversiones a Costo Amortizado, Neto | 8,028,303.3 | 24,143,540.7 | 0.0 | 2,359,250.8 | 0.0 | 294,320.9 | 2,627,189.1 | 0.0 | 110,426.0 | 37,563,030.8 | | Cartera de Créditos, Neta | 71,793,571.8 | 45,807,050.1 | 65,877,723.0 | 15,556,874.4 | 17,684,992.1 | 10,302,743.7 | 3,577,698.4 | 1,451,689.1 | 3,342,414.2 | 235,394,756.7 | | Vigentes | 69,786,883.5 | 45,505,765.2 | 67,064,901.6 | 15,140,062.0 | 17,501,728.6 | 10,289,553.4 | 3,472,465.3 | 1,409,803.4 | 3,297,650.8 | 233,468,813.9 | | Prorrogados | 5,409.5 | 94,015.3 | 130,837.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 50.0 | 230,311.7 | | Reestructurados | 2,918,999.8 | 715,634.0 | 2,325,009.3 | 568,395.7 | 351,751.3 | 149,079.8 | 0.0 | 56,365.7 | 6,523.2 | 7,091,758.8 | | Vencidos | 660,825.5 | 474,073.8 | 471,878.8 | 152,889.6 | 164,997.0 | 69,373.4 | 5,836.2 | 29,671.4 | 59,714.1 | 2,089,259.7 | | Cobro Judicial | 312,641.7 | 171,873.5 | 258,025.5 | 36,037.0 | 61,403.5 | 16,077.1 | 212,518.4 | 0.0 | 0.0 | 1,068,576.6 | | Diferimiento de comisiones y otros | -130,812.9 | -176,814.7 | -330,445.2 | -61,104.7 | -46,573.0 | -22,981.6 | -2,483.9 | -4,858.4 | -23,003.2 | -799,077.5 | | Intereses y Comisiones por Cobrar sobre Cartera de Créditos | 908,845.2 | 571,334.8 | 638,391.8 | 175,304.8 | 214,293.6 | 150,350.8 | 35,332.5 | 15,580.9 | 124,643.9 | 2,834,078.3 | | (-) Provisión de Cartera de Créditos | -2,669,220.6 | -1,548,831.8 | -4,680,875.7 | -454,709.9 | -562,608.9 | -348,709.2 | -145,970.1 | -54,873.9 | -123,164.7 | -10,588,964.7 | | Cuentas por Cobrar, Neto | 455,428.5 | 841,884.7 | 174,044.1 | 122,414.2 | 225,104.9 | 127,797.9 | 6,296.8 | 6,770.2 | 17,219.3 | 1,976,960.4 | | Activos no Corrientes Mantenidos para la Venta | 26,724.9 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 26,724.9 | | Activos Recibidos en Recuperación de Créditos | 108,527.9 | 203,336.0 | 0.0 | 47,678.0 | 1,403.1 | 382.8 | 2,482.6 | 0.0 | 2,186.3 | 365,996.8 | | Participaciones | 401,040.9 | 2,535,446.2 | 138,928.6 | 55,431.8 | 853,463.3 | 0.0 | 0.0 | 0.0 | 0.0 | 3,984,310.9 | | Activo Material | 2,086,174.2 | 1,061,399.8 | 1,227,197.5 | 241,461.3 | 505,997.0 | 347,151.6 | 138,812.4 | 15,391.2 | 81,194.5 | 5,704,779.5 | | Activos Intangibles | 504,891.6 | 140,367.9 | 47,083.6 | 110,386.9 | 154,667.5 | 38,931.4 | 62,005.4 | 39,999.3 | 13,448.0 | 1,111,781.7 | | Activos Fiscales | 16,566.3 | 51,737.6 | 2,139.2 | 65,694.3 | 26,064.8 | 6,486.8 | 24,602.6 | 2,300.7 | 27,028.5 | 222,621.0 | | Otros Activos | 547,876.1 | 365,246.0 | 477,344.1 | 128,777.4 | 268,507.8 | 73,221.4 | 17,496.3 | 5,465.5 | 49,195.0 | 1,933,129.6 | | Pasivo | 98,013,025.5 | 86,249,936.2 | 82,052,258.9 | 22,223,012.7 | 30,235,330.6 | 13,298,265.5 | 1,233,766.0 | 1,810,618.6 | 3,524,677.6 | 338,640,891.5 | | Pasivos Financieros a Costo Amortizado | 96,193,814.6 | 84,843,405.0 | 80,040,618.7 | 21,506,010.2 | 29,177,870.6 | 12,987,473.0 | 1,118,481.2 | 1,782,441.7 | 3,371,618.1 | 331,021,733.0 | | Obligaciones con el Público | 85,024,185.9 | 81,895,816.4 | 73,821,517.3 | 18,410,048.7 | 22,022,042.2 | 10,436,969.2 | 0.0 | 739,726.6 | 0.0 | 292,350,306.2 | | Moneda Nacional | 39,077,181.5 | 28,459,362.2 | 22,692,427.2 | 4,406,741.7 | 4,154,873.9 | 1,714,050.7 | 0.0 | 69,413.3 | 0.0 | 100,574,050.4 | | Depósitos a la Vista | 22,387,819.2 | 14,966,279.7 | 13,386,498.4 | 1,802,653.0 | 2,708,309.6 | 1,023,991.4 | 0.0 | 51,087.8 | 0.0 | 56,326,639.0 | | Depósitos de Ahorro | 14,391,219.9 | 12,695,233.4 | 8,634,665.0 | 2,405,735.0 | 676,568.9 | 582,009.5 | 0.0 | 10,570.0 | 0.0 | 39,396,001.7 | | Depósitos a Plazo | 2,298,142.4 | 797,849.1 | 671,263.8 | 198,353.8 | 769,995.5 | 108,049.8 | 0.0 | 7,755.4 | 0.0 | 4,851,409.7 | | Otros Depósitos del Público | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | | Moneda Extranjera | 45,672,666.0 | 53,222,650.1 | 50,933,740.9 | 13,813,592.5 | 17,661,233.3 | 8,668,358.6 | 0.0 | 668,032.5 | 0.0 | 190,640,273.9 | | Depósitos a la Vista | 9,595,869.0 | 12,224,543.7 | 15,236,690.3 | 1,648,658.5 | 3,862,442.7 | 1,855,185.5 | 0.0 | 139,555.0 | 0.0 | 44,562,944.7 | | Depósitos de Ahorro | 24,283,656.9 | 31,914,535.4 | 26,272,577.4 | 5,103,639.2 | 4,158,877.3 | 2,950,903.5 | 0.0 | 90,972.4 | 0.0 | 94,775,162.0 | | Depósitos a Plazo | 11,793,140.1 | 9,083,571.1 | 9,424,473.1 | 7,061,294.8 | 9,639,913.3 | 3,862,269.7 | 0.0 | 437,505.1 | 0.0 | 51,302,167.3 | | Otros Depósitos del Público | 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 | 274,338.4 | 213,804.1 | 195,349.2 | 189,714.4 | 205,935.0 | 54,559.9 | 0.0 | 2,280.9 | 0.0 | 1,135,981.8 | | Otras Obligaciones Diversas con el Público | 1,170,960.7 | 766,993.7 | 324,859.6 | 69,570.5 | 79,605.9 | 69,850.5 | 7,966.9 | 2.7 | 8,181.3 | 2,497,991.9 | | Obligaciones por Depósitos de Instituciones Financieras y de Organismos Internacionales | 2,270,493.3 | 1,449,733.2 | 1,785,427.3 | 1,321,022.2 | 3,649,668.2 | 1,951,353.1 | 0.0 | 997,356.0 | 0.0 | 13,425,053.3 | | Obligaciones por Emisión de Deuda | 0.0 | 0.0 | 0.0 | 16,304.0 | 0.0 | 0.0 | 0.0 | 0.0 | 18,361.7 | 34,665.8 | | Pasivos por Operaciones de Reporto | 0.0 | 0.0 | 0.0 | 0.0 | 733,435.7 | 0.0 | 0.0 | 0.0 | 0.0 | 733,435.7 | | Obligaciones con Instituciones Financieras y por otros Financiamientos | 7,255,823.3 | 730,624.5 | 3,714,176.4 | 1,531,002.5 | 2,432,384.9 | 260,560.1 | 1,110,514.3 | 45,356.4 | 3,345,075.1 | 20,425,517.5 | | Obligaciones con el Banco Central de Nicaragua | 472,351.5 | 237.2 | 394,638.0 | 158,062.2 | 260,733.7 | 268,740.0 | 0.0 | 0.0 | 0.0 | 1,554,762.7 | | Arrendamiento Financiero | 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 | | Pasivos Fiscales | 196,677.1 | 265,743.2 | 243,215.7 | 26,407.1 | 102,142.9 | 66,564.0 | 27,085.3 | 2,360.2 | 38,274.3 | 968,469.7 | | Obligaciones Subordinadas y/o Convertibles en Capital | 0.0 | 0.0 | 0.0 | 369,117.2 | 558,780.1 | 0.0 | 0.0 | 0.0 | 0.0 | 927,897.3 | | Otros Pasivos y Provisiones | 1,622,533.8 | 1,140,788.0 | 1,768,424.6 | 321,478.2 | 396,537.1 | 244,228.5 | 88,199.5 | 25,816.7 | 114,785.2 | 5,722,791.6 | | PATRIMONIO | 17,332,116.3 | 16,820,505.1 | 19,252,410.4 | 2,488,556.4 | 3,983,258.9 | 1,959,734.3 | 6,106,277.3 | 1,002,356.6 | 1,020,772.6 | 69,965,987.9 | | Fondos Propios | 17,242,683.3 | 16,378,246.0 | 18,903,790.0 | 2,478,476.0 | 3,761,370.3 | 1,904,934.1 | 6,021,201.7 | 1,001,532.9 | 989,501.8 | 68,681,736.2 | | Capital Social Pagado | 3,928,500.0 | 5,008,872.0 | 4,683,332.0 | 982,108.4 | 2,585,931.5 | 838,390.9 | 5,094,455.3 | 1,474,501.0 | 700,710.0 | 25,296,801.1 | | Aportes a Capitalizar | 4,321,823.0 | 0.6 | 1,464,972.0 | 695,861.7 | 0.0 | 0.3 | 0.0 | 0.0 | 70,702.4 | 6,553,360.0 | | Obligaciones Convertibles en Capital | 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 | 258,418.0 | 0.0 | 0.0 | 258,418.0 | | Reservas Patrimoniales | 3,043,488.7 | 3,220,103.7 | 3,562,487.5 | 563,788.0 | 652,987.1 | 205,843.7 | 625,245.4 | 0.0 | 72,361.7 | 11,946,305.7 | | Resultados Acumulados | 5,289,694.3 | 7,176,594.5 | 7,979,160.0 | 185,496.4 | 397,655.3 | 779,103.2 | 0.0 | -455,405.4 | 117,312.3 | 21,469,610.6 | | Resultado del Ejercicio | 659,177.3 | 972,675.3 | 1,213,838.4 | 51,221.6 | 124,796.4 | 81,596.0 | 43,083.0 | -17,562.7 | 28,415.3 | 3,157,240.7 | | Otro Resultado Integral Neto | -32,769.9 | -32,244.8 | -4,651.3 | -985.0 | 12,715.8 | 1,686.0 | 16,200.1 | 823.7 | 4,215.1 | -35,010.3 | | Ajustes de Transición | 122,202.9 | 474,503.9 | 353,271.8 | 11,065.4 | 209,172.9 | 53,114.3 | 68,875.5 | 0.0 | 27,055.6 | 1,319,262.0 | | CUENTAS CONTINGENTES | 32,416,155.6 | 16,539,759.9 | 24,677,295.7 | 1,635,948.8 | 13,553,292.4 | 3,871,598.2 | 0.0 | 0.0 | 0.0 | 92,694,050.6 | | CUENTAS DE ORDEN | 197,598,122.0 | 116,208,241.3 | 584,930,833.6 | 51,521,478.3 | 38,497,440.8 | 26,526,893.7 | 16,346,703.8 | 2,679,990.2 | 5,664,431.7 | 1,039,974,135.4 |
| | Información contable reportada por las instituciones financieras supervisadas. | | La información de este Estado Financiero no ha sido auditada. Para mayor información le recomendamos visitar el sitio web de la institución, el cual contiene los Estados Financieros auditados más recientes. | | A partir de enero 2019 Banco Produzcamos Consolida en el Sistema Bancario y en el Sistema Financiero Nacional. | | La comparación de estados financieros es obligatoria a partir del año 2020. | | TIPO DE CAMBIO OFICIAL AL 30 DE ABRIL DE 2026 C$ 36.6243 X US$ 1.00 | | TIPO DE CAMBIO OFICIAL AL 30 DE ABRIL DE 2025 C$ 36.6243 X US$ 1.00 | | El Consejo Directivo de la SIBOIF mediante Resolución No. CD-SIBOIF-1218-1-DIC1-2020 de fecha 01 de diciembre del 2020, autorizó a FINANCIERA FINCA NICARAGUA, SOCIEDAD ANÓNIMA su solicitud de revocación de Licencia para operar como Financiera bajo la supervisión y regulación de la SIBOIF. Por lo anterior, a partir de enero de 2021, la SIBOIF no publica información relativa a esta entidad. | | El Consejo Directivo de la SIBOIF mediante Resolución No. CD-SIBOIF-1222-1-DIC17-2020 de fecha 17 de diciembre del 2020, autorizó a FINANCIERA FUNDESER, SOCIEDAD ANÓNIMA su solicitud de revocación de Licencia para operar como Financiera bajo la supervisión y regulación de la SIBOIF. Por lo anterior, a partir de enero de 2021, la SIBOIF no publica información relativa a esta entidad. | | El Banco Corporativo, S.A (BANCORP) solicitó la autorización a la Superintendencia de Bancos, para proceder a la disolución voluntaria anticipada; por consiguiente, de conformidad al artículo 15 de la ley No. 561 “Ley General de Bancos, Instituciones Financieras no Bancarias y Grupos Financieros”, a partir de julio del 2019 se suspendió la publicación en la página Web de la SIBOIF, de la información correspondiente a la entidad en mención. | | El Consejo Directivo Monetario y Financiero, mediante Resolución No. CDMF-V-4-25 de fecha 19 de febrero de 2025, autorizó la revocación de la licencia de FINANCIERA FAMA, SOCIEDAD ANÓNIMA, para operar como Financiera bajo la supervisión y regulación de la SIBOIF. Dicha revocación fue inscrita en el Registro Público de la Propiedad Inmueble y Mercantil de Managua en fecha 21 de marzo de 2025 y publicada en La Gaceta, Diario Oficial No. 62 del 1 de abril de 2025. Por lo anterior, a partir del mes de marzo de 2025, la SIBOIF no publica información relativa a esta entidad. |
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