| | | BANPRO | BANCO LAFISE BANCENTRO | BAC | BDF | BANCO FICOHSA | AVANZ | BANCO PRODUZCAMOS | BANCO ATLÁNTIDA | Financiera FDL, S.A. | Sistema Bancario y Financiero | | Activo | 118,294,406.2 | 109,765,304.1 | 106,477,584.6 | 25,057,015.4 | 36,487,629.1 | 16,655,575.1 | 7,366,177.4 | 3,060,667.2 | 4,740,379.1 | 427,904,738.2 | | Efectivo y Equivalentes de Efectivo | 31,565,254.6 | 26,148,495.6 | 24,152,084.4 | 6,252,311.4 | 11,579,400.0 | 4,887,846.3 | 1,225,358.8 | 863,251.9 | 635,728.6 | 107,309,731.5 | | Moneda Nacional | 19,443,691.1 | 6,923,552.7 | 7,601,886.9 | 2,434,869.7 | 4,674,778.7 | 2,300,267.1 | 169,360.9 | 211,562.1 | 232,284.4 | 43,992,253.7 | | Caja | 3,584,629.2 | 2,147,964.7 | 2,770,732.5 | 381,927.6 | 449,563.8 | 293,348.9 | 15,422.7 | 33,457.7 | 97,707.2 | 9,774,754.2 | | Banco Central de Nicaragua | 7,221,128.9 | 4,572,285.7 | 3,178,984.8 | 854,547.9 | 680,648.9 | 345,951.2 | 276.5 | 164,880.9 | 40.4 | 17,018,745.1 | | Instituciones Financieras | 202,356.4 | 160,685.3 | 151,982.1 | 59,717.5 | 36,247.8 | 330,792.6 | 45,604.2 | 4,767.8 | 134,536.9 | 1,126,690.5 | | Depósitos Restringidos | 0.0 | 42,617.0 | 0.0 | 0.0 | 2,543.2 | 21,974.6 | 0.0 | 8,455.7 | 0.0 | 75,590.5 | | Equivalentes de Efectivo | 8,435,576.6 | 0.0 | 1,500,187.5 | 1,138,676.8 | 3,505,775.0 | 1,308,199.8 | 108,057.6 | 0.0 | 0.0 | 15,996,473.3 | | Moneda Extranjera | 12,121,563.5 | 19,224,942.9 | 16,550,197.5 | 3,817,441.6 | 6,904,621.2 | 2,587,579.3 | 1,055,997.8 | 651,689.8 | 403,444.2 | 63,317,477.8 | | Caja | 2,023,618.3 | 1,975,600.4 | 4,630,181.4 | 169,787.1 | 1,240,879.1 | 498,197.3 | 2,459.0 | 115,120.8 | 102,317.9 | 10,758,161.2 | | Banco Central de Nicaragua | 7,250,241.1 | 9,034,945.8 | 6,529,332.4 | 2,130,019.3 | 2,963,940.9 | 1,529,829.7 | 163.7 | 211,397.3 | 2,955.6 | 29,652,825.7 | | Instituciones Financieras | 2,823,971.9 | 6,643,908.2 | 2,643,670.4 | 432,792.7 | 976,178.9 | 257,292.2 | 1,053,375.2 | 210,319.2 | 298,170.8 | 15,339,679.5 | | Depósitos Restringidos | 23,732.3 | 826,857.3 | 0.0 | 41,621.9 | 137,092.0 | 27,119.2 | 0.0 | 114,852.4 | 0.0 | 1,171,275.1 | | Equivalentes de Efectivo | 0.0 | 743,631.2 | 2,747,013.3 | 1,043,220.7 | 1,586,530.4 | 275,140.9 | 0.0 | 0.0 | 0.0 | 6,395,536.3 | | 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 | 996,155.9 | 5,416,801.8 | 10,364,012.3 | 0.0 | 3,658,240.3 | 0.0 | 250.0 | 524,707.7 | 0.0 | 20,960,168.0 | | Cartera a Costo Amortizado | 81,913,551.5 | 72,978,462.7 | 69,947,155.8 | 18,051,249.8 | 19,111,489.5 | 11,069,827.0 | 5,863,439.9 | 1,582,250.1 | 3,903,238.3 | 284,420,664.6 | | Inversiones a Costo Amortizado, Neto | 9,142,950.4 | 24,737,950.0 | 0.0 | 1,906,664.5 | 0.0 | 339,837.7 | 2,950,972.1 | 0.0 | 293,059.1 | 39,371,433.8 | | Cartera de Créditos, Neta | 72,770,601.1 | 48,240,512.7 | 69,947,155.8 | 16,144,585.3 | 19,111,489.5 | 10,729,989.2 | 2,912,467.8 | 1,582,250.1 | 3,610,179.2 | 245,049,230.8 | | Vigentes | 70,943,677.5 | 48,108,100.8 | 71,360,796.0 | 15,687,860.0 | 18,942,785.5 | 10,692,033.0 | 2,809,404.9 | 1,533,442.2 | 3,525,098.7 | 243,603,198.6 | | Prorrogados | 758.6 | 11,485.9 | 0.0 | 0.0 | 0.0 | 1,281.9 | 0.0 | 0.0 | 284.8 | 13,811.2 | | Reestructurados | 2,880,661.4 | 741,680.4 | 2,253,694.2 | 630,132.5 | 355,297.9 | 157,293.3 | 0.0 | 48,402.8 | 6,055.9 | 7,073,218.4 | | Vencidos | 741,279.5 | 501,223.3 | 541,521.2 | 183,630.6 | 225,799.7 | 96,452.1 | 6,131.6 | 323.3 | 73,955.6 | 2,370,316.9 | | Cobro Judicial | 348,761.2 | 203,457.7 | 281,505.4 | 21,676.9 | 23,964.2 | 15,926.8 | 211,087.1 | 69,224.0 | 0.0 | 1,175,603.4 | | Diferimiento de comisiones y otros | -135,020.7 | -183,694.3 | -348,366.9 | -63,522.7 | -52,367.6 | -21,135.2 | -2,556.2 | -5,192.5 | -23,280.5 | -835,136.7 | | Intereses y Comisiones por Cobrar sobre Cartera de Créditos | 885,546.4 | 577,309.7 | 669,939.2 | 184,622.7 | 226,778.5 | 151,466.6 | 29,651.8 | 10,694.3 | 164,858.9 | 2,900,868.0 | | (-) Provisión de Cartera de Créditos | -2,895,062.9 | -1,719,050.8 | -4,811,933.3 | -499,814.6 | -610,768.7 | -363,329.1 | -141,251.4 | -74,644.0 | -136,794.1 | -11,252,649.1 | | Cuentas por Cobrar, Neto | 387,762.4 | 807,832.7 | 203,967.2 | 121,938.1 | 234,946.4 | 140,551.3 | 4,800.5 | 8,724.5 | 17,709.5 | 1,928,232.6 | | Activos no Corrientes Mantenidos para la Venta | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | | Activos Recibidos en Recuperación de Créditos | 80,447.4 | 120,065.9 | 0.0 | 43,158.8 | 7,180.8 | 1,146.2 | 40,945.5 | 0.0 | 2,186.3 | 295,130.9 | | Participaciones | 413,010.8 | 2,686,574.3 | 142,768.0 | 60,467.7 | 858,758.9 | 6,750.0 | 0.0 | 0.0 | 0.0 | 4,168,329.7 | | Activo Material | 2,059,374.1 | 1,072,995.2 | 1,238,326.8 | 219,723.3 | 518,005.9 | 344,878.9 | 138,031.2 | 16,547.6 | 83,008.2 | 5,690,891.3 | | Activos Intangibles | 500,440.2 | 103,761.2 | 46,691.6 | 91,839.5 | 177,770.0 | 45,005.2 | 65,807.1 | 56,721.8 | 7,964.6 | 1,096,001.1 | | Activos Fiscales | 8,385.6 | 49,810.8 | 0.0 | 76,785.3 | 39,698.5 | 5,783.8 | 18,050.7 | 3,156.2 | 30,100.1 | 231,771.0 | | Otros Activos | 370,023.7 | 380,503.8 | 382,578.5 | 139,541.6 | 302,138.8 | 153,786.4 | 9,493.6 | 5,307.6 | 60,443.6 | 1,803,817.6 | | Pasivo | 100,858,192.6 | 92,957,211.3 | 87,035,903.6 | 22,506,022.7 | 32,357,640.8 | 14,611,192.1 | 1,210,445.5 | 2,162,096.0 | 3,707,141.1 | 357,405,845.7 | | Pasivos Financieros a Costo Amortizado | 98,994,852.2 | 91,529,161.9 | 84,860,044.5 | 21,802,616.2 | 31,002,674.9 | 14,261,687.5 | 1,083,795.7 | 2,126,020.7 | 3,505,466.5 | 349,166,320.2 | | Obligaciones con el Público | 87,676,001.2 | 85,700,873.5 | 77,227,226.8 | 18,853,138.5 | 24,350,331.1 | 11,426,582.3 | 0.0 | 957,845.2 | 0.0 | 306,191,998.6 | | Moneda Nacional | 39,748,804.9 | 28,235,320.8 | 23,499,535.1 | 4,517,864.8 | 4,322,668.8 | 1,915,849.5 | 0.0 | 87,729.5 | 0.0 | 102,327,773.5 | | Depósitos a la Vista | 23,866,484.6 | 14,791,311.4 | 13,965,642.8 | 1,857,161.4 | 2,760,759.5 | 1,157,829.5 | 0.0 | 67,277.5 | 0.0 | 58,466,466.8 | | Depósitos de Ahorro | 14,000,116.9 | 12,702,584.0 | 8,817,587.3 | 2,485,152.9 | 690,014.5 | 623,974.0 | 0.0 | 14,211.9 | 0.0 | 39,333,641.4 | | Depósitos a Plazo | 1,882,203.4 | 741,425.4 | 716,305.0 | 175,550.5 | 871,894.8 | 134,046.0 | 0.0 | 6,240.2 | 0.0 | 4,527,665.2 | | 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 | 47,562,863.2 | 57,209,417.5 | 53,532,702.8 | 14,136,321.8 | 19,783,158.6 | 9,442,640.5 | 0.0 | 867,937.3 | 0.0 | 202,535,041.8 | | Depósitos a la Vista | 10,428,760.9 | 13,345,468.4 | 15,890,837.8 | 1,709,160.1 | 5,215,298.4 | 2,251,969.9 | 0.0 | 238,140.1 | 0.0 | 49,079,635.6 | | Depósitos de Ahorro | 25,249,607.7 | 33,913,604.3 | 27,719,032.1 | 5,007,061.1 | 4,065,597.0 | 3,069,617.8 | 0.0 | 143,041.0 | 0.0 | 99,167,561.1 | | Depósitos a Plazo | 11,884,494.6 | 9,950,344.7 | 9,922,832.9 | 7,420,100.7 | 10,502,263.2 | 4,121,052.9 | 0.0 | 486,756.1 | 0.0 | 54,287,845.1 | | 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 | 364,333.1 | 256,135.2 | 194,988.9 | 198,951.9 | 244,503.7 | 68,092.2 | 0.0 | 2,178.3 | 0.0 | 1,329,183.3 | | Otras Obligaciones Diversas con el Público | 1,657,081.1 | 871,152.7 | 291,944.2 | 61,154.5 | 89,360.9 | 58,467.2 | 1,778.5 | 12.4 | 8,540.8 | 3,039,492.3 | | Obligaciones por Depósitos de Instituciones Financieras y de Organismos Internacionales | 3,020,656.7 | 1,769,642.8 | 3,176,251.5 | 1,344,092.0 | 3,964,523.4 | 2,275,569.6 | 0.0 | 1,131,442.2 | 0.0 | 16,682,178.2 | | Obligaciones por Emisión de Deuda | 0.0 | 0.0 | 0.0 | 14,764.8 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 14,764.8 | | Pasivos por Operaciones de Reporto | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | | Obligaciones con Instituciones Financieras y por otros Financiamientos | 6,152,558.0 | 3,187,254.9 | 3,722,804.7 | 1,410,713.8 | 2,331,014.3 | 229,346.1 | 1,082,017.3 | 36,720.8 | 3,496,925.7 | 21,649,355.6 | | Obligaciones con el Banco Central de Nicaragua | 488,555.3 | 237.9 | 441,817.2 | 118,752.6 | 267,445.2 | 271,722.4 | 0.0 | 0.0 | 0.0 | 1,588,530.7 | | 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 | 236,075.4 | 230,600.7 | 223,811.3 | 25,998.6 | 98,599.2 | 66,865.1 | 30,059.2 | 2,823.7 | 57,700.7 | 972,533.9 | | Obligaciones Subordinadas y/o Convertibles en Capital | 0.0 | 0.0 | 0.0 | 366,149.1 | 816,975.6 | 0.0 | 0.0 | 0.0 | 0.0 | 1,183,124.7 | | Otros Pasivos y Provisiones | 1,627,265.0 | 1,197,448.8 | 1,952,047.8 | 311,258.8 | 439,391.0 | 282,639.6 | 96,590.5 | 33,251.5 | 143,973.9 | 6,083,866.9 | | PATRIMONIO | 17,436,213.6 | 16,808,092.8 | 19,441,681.0 | 2,550,992.7 | 4,129,988.3 | 2,044,382.9 | 6,155,731.9 | 898,571.3 | 1,033,238.1 | 70,498,892.5 | | Fondos Propios | 17,348,443.2 | 16,449,044.7 | 19,088,093.8 | 2,540,911.5 | 3,916,422.5 | 1,989,829.2 | 6,070,656.3 | 898,620.1 | 1,001,967.4 | 69,303,988.6 | | Capital Social Pagado | 3,928,500.0 | 6,656,872.0 | 4,683,332.0 | 982,108.4 | 2,585,931.5 | 838,390.9 | 5,099,806.2 | 1,474,501.0 | 700,710.0 | 26,950,152.0 | | Aportes a Capitalizar | 4,321,823.0 | 0.6 | 4,761,159.0 | 695,861.7 | 0.0 | 0.3 | 0.0 | 0.0 | 70,702.4 | 9,849,547.0 | | 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 | 598,954.2 | 205,843.7 | 625,245.4 | 0.0 | 72,361.7 | 11,892,272.9 | | Resultados Acumulados | 4,378,650.6 | 4,429,865.5 | 3,401,122.5 | 185,496.4 | 451,688.2 | 779,103.2 | 0.0 | -455,405.4 | 95,337.8 | 13,265,858.6 | | Resultado del Ejercicio | 1,675,980.9 | 2,142,203.0 | 2,679,992.7 | 113,657.1 | 279,848.6 | 166,491.1 | 87,186.6 | -120,475.5 | 62,855.4 | 7,087,740.0 | | Otro Resultado Integral Neto | -29,868.7 | -115,455.7 | 315.4 | -984.2 | 4,393.0 | 1,439.5 | 16,200.1 | -48.8 | 4,215.1 | -119,794.4 | | Ajustes de Transición | 117,639.1 | 474,503.9 | 353,271.8 | 11,065.4 | 209,172.9 | 53,114.3 | 68,875.5 | 0.0 | 27,055.6 | 1,314,698.3 | | CUENTAS CONTINGENTES | 32,867,731.6 | 17,328,925.2 | 25,277,925.0 | 1,732,100.4 | 12,309,073.5 | 4,198,784.2 | 0.0 | 0.0 | 0.0 | 93,714,539.8 | | CUENTAS DE ORDEN | 206,224,966.9 | 129,843,336.2 | 612,556,722.5 | 52,275,274.7 | 38,370,805.1 | 26,988,308.2 | 16,006,229.5 | 2,728,510.2 | 5,924,894.3 | 1,090,919,047.5 |
| | 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 SEPTIEMBRE DE 2026 C$ 36.6243 X US$ 1.00 | | TIPO DE CAMBIO OFICIAL AL 30 DE SEPTIEMBRE 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. |
|
