| | INISER | ASSA | AMERICA | LAFISE | MAPFRE|NICARAGUA | TOTAL SISTEMA ASEGURADOR | | ACTIVOS | 7,481,103.34 | 2,449,627.22 | 4,143,855.67 | 4,765,543.49 | 1,636,880.40 | 20,477,010.12 | | Efectivo y Equivalente al Efectivo | 174,599.55 | 171,310.83 | 154,837.12 | 645,822.73 | 160,233.73 | 1,306,803.96 | | Inversiones al valor razonable con cambios en resultados | 0.00 | 66,225.10 | 0.00 | 0.00 | 0.00 | 66,225.10 | | Inversiones al valor razonable con cambios en otro resultado integral | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Cartera a costo amortizado | 6,544,633.22 | 933,101.71 | 1,643,187.43 | 3,002,843.89 | 1,160,684.56 | 13,284,450.82 | | Inversiones a costo amortizado | 5,801,631.67 | 928,742.94 | 1,606,758.69 | 2,888,385.14 | 1,160,684.56 | 12,386,203.01 | | Cartera de Creditos, Neta | 743,001.55 | 4,358.77 | 36,428.74 | 114,458.75 | 0.00 | 898,247.81 | | Primas por Cobrar (neto) | 425,409.26 | 671,377.32 | 759,298.15 | 739,063.10 | 205,059.20 | 2,800,207.04 | | Instituciones Reaseguradoras y Reafianzadoras (neto) | 116,707.82 | 290,972.57 | 1,114,020.04 | 195,073.66 | 24,204.23 | 1,740,978.32 | | Otras cuentas por cobrar | 39,150.52 | 6,401.84 | 48,008.52 | 20,699.16 | 11,190.21 | 125,450.24 | | 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 | 3,735.68 | 0.00 | 0.00 | 3,735.68 | | Participaciones en acciones | 0.00 | 0.00 | 1,017.00 | 13,568.07 | 0.00 | 14,585.08 | | Activo material | 122,819.51 | 203,275.75 | 165,855.85 | 22,907.54 | 5,644.97 | 520,503.62 | | Activo intangible | 5,638.56 | 21,749.14 | 93,609.28 | 13,082.00 | 2,405.50 | 136,484.49 | | Activo fiscales | 3,876.19 | 220.92 | 62,155.47 | 50,757.91 | 28,643.38 | 145,653.88 | | Inversiones de Beneficios Laborales | 0.00 | 0.00 | 0.00 | 15,562.72 | 7,622.50 | 23,185.22 | | Otros activos | 48,268.71 | 84,992.01 | 98,131.13 | 46,162.70 | 31,192.11 | 308,746.68 | | | | | | | | | PASIVOS | 3,505,963.80 | 1,798,906.90 | 3,056,960.84 | 2,769,609.72 | 1,186,933.07 | 12,318,374.33 | | Reservas tecnicas | 2,839,127.32 | 1,001,368.35 | 1,210,578.95 | 2,097,145.57 | 635,507.82 | 7,783,728.01 | | Reservas de Riesgo en Curso | 682,644.58 | 87,759.04 | 264,371.46 | 942,486.59 | 235,346.43 | 2,212,608.10 | | Reserva Matematica | 584,348.50 | 49,881.71 | 6,613.70 | 61,331.44 | 4,524.68 | 706,700.03 | | Reservas de seguros de vida con cuenta unica de inversión | 0.00 | 0.00 | 176,796.24 | 0.00 | 0.00 | 176,796.24 | | Reservas para siniestros pendientes de liquidación y/o pago | 636,943.30 | 243,327.76 | 546,541.94 | 474,908.52 | 75,170.56 | 1,976,892.07 | | Reservas para obligaciones pendientes de cumplir por siniestros ocurridos y no reportados | 31,883.41 | 12,166.39 | 27,324.05 | 23,745.50 | 3,758.53 | 98,877.88 | | Reservas de Contingencia | 112,662.31 | 440,534.14 | 45,159.85 | 124,417.04 | 216,650.97 | 939,424.30 | | Reservas para Riesgos Catastróficos | 790,645.21 | 167,699.32 | 143,771.72 | 470,256.48 | 100,056.66 | 1,672,429.39 | | 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 | 195,873.78 | 413,314.68 | 1,064,147.46 | 129,993.20 | 76,672.14 | 1,880,001.27 | | Obligaciones por operaciones de seguro y fianzas | 283,231.63 | 141,765.17 | 247,705.82 | 212,389.98 | 339,241.82 | 1,224,334.42 | | Primas en deposito | 8,149.80 | 66,078.97 | 12,981.56 | 56,775.20 | 6,611.59 | 150,597.13 | | Deposito en garantia por fianzas expedidas | 189,534.65 | 41,222.95 | 108,475.84 | 89,381.35 | 313,642.53 | 742,257.32 | | Acreedores por Primas a devolver | 38,817.41 | 1,571.46 | 66,619.48 | 6.45 | 0.00 | 107,014.79 | | Comisiones a intermediarios de seguros | 46,729.77 | 32,891.79 | 59,628.93 | 66,226.98 | 18,987.70 | 224,465.17 | | Pasivos financieros a costo amortizado | 0.00 | 0.00 | 73,248.60 | 0.00 | 0.00 | 73,248.60 | | 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 | 73,248.60 | 0.00 | 0.00 | 73,248.60 | | 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 | 56,596.67 | 164,422.22 | 141,415.33 | 161,744.39 | 55,854.55 | 580,033.16 | | Provisiones Laborales | 65,789.06 | 22,754.21 | 59,524.56 | 68,156.14 | 36,432.77 | 252,656.74 | | Obligaciones subordinadas y/o convertibles en capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Otros pasivos | 65,345.33 | 55,282.27 | 260,340.12 | 100,180.44 | 43,223.97 | 524,372.13 | | | | | | | | | PATRIMONIO | 3,975,139.55 | 650,720.33 | 1,086,894.83 | 1,995,933.77 | 449,947.32 | 8,158,635.79 | | Fondos propios | 3,934,017.59 | 632,350.63 | 1,051,382.42 | 1,996,876.07 | 449,947.32 | 8,064,574.03 | | 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 | 264,981.83 | 136,163.05 | 224,203.04 | 346,023.28 | 72,907.09 | 1,044,278.29 | | Resultados acumulados | 3,067,920.41 | 296,532.84 | 245,171.77 | 980,148.92 | 161,581.24 | 4,751,355.18 | | Resultados del ejercicio | 162,696.96 | 42,761.29 | 98,907.61 | 220,880.49 | 62,227.99 | 587,474.34 | | Otro resultado integral neto | 0.00 | 0.00 | 0.00 | -942.30 | 0.00 | -942.30 | | Ajustes de Transición | 41,121.95 | 18,369.70 | 35,512.41 | 0.00 | 0.00 | 95,004.06 | | Total pasivo mas capital | 7,481,103.34 | 2,449,627.22 | 4,143,855.67 | 4,765,543.49 | 1,636,880.40 | 20,477,010.12 | | | | | | | | | Cuentas de orden | 660,757,907.23 | 922,273,815.72 | 1,777,674,029.68 | 579,286,477.80 | 421,042,443.77 | 4,361,034,674.20 | | Responsabilidades en vigor | 465,662,019.79 | 487,271,788.13 | 967,343,885.61 | 446,824,034.89 | 255,920,565.20 | 2,623,022,293.62 | | Riesgos cedidos en reaseguro | 186,792,559.74 | 433,409,122.97 | 805,761,904.18 | 130,877,638.36 | 157,775,642.68 | 1,714,616,867.93 | | Responsabilidad por fianzas otorgadas | 762,834.59 | 461,770.20 | 577,115.18 | 542,592.28 | 3,339,599.56 | 5,683,911.80 | | Afianzamiento y reafianzamiento cedido | 635,190.87 | 345,254.37 | 305,727.44 | 0.00 | 2,788,778.74 | 4,074,951.42 | | Garantias y contragarantias recibidas | 2,100,505.02 | 779,985.26 | 3,538,375.08 | 983,961.79 | 1,178,013.03 | 8,580,840.18 | | Documentos y valores en custodia | 4,497,460.52 | 0.00 | 0.00 | 0.00 | 0.00 | 4,497,460.52 | | Primas por cobrar retiradas del activo | 0.00 | 72.72 | 0.00 | 1,630.78 | 0.00 | 1,703.51 | | Cuentas de registro diversas | 307,336.70 | 5,822.07 | 147,022.19 | 56,619.70 | 39,844.56 | 556,645.22 |
| | 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 AGOSTO DE 2025 C$ 36.6243 X US$ 1.00 | |
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