| | INISER | ASSA | AMERICA | LAFISE | MAPFRE|NICARAGUA | TOTAL SISTEMA ASEGURADOR | | ACTIVOS | 7,547,257.99 | 2,460,004.96 | 4,037,360.07 | 4,892,889.66 | 1,637,503.89 | 20,575,016.57 | | Efectivo y Equivalente al Efectivo | 183,855.64 | 307,269.28 | 126,420.34 | 768,526.69 | 162,591.66 | 1,548,663.60 | | Inversiones al valor razonable con cambios en resultados | 0.00 | 67,582.37 | 0.00 | 0.00 | 0.00 | 67,582.37 | | 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 | 6,530,294.94 | 885,493.32 | 1,556,058.83 | 2,925,572.51 | 1,146,576.68 | 13,043,996.28 | | Inversiones a costo amortizado | 5,782,444.38 | 881,124.32 | 1,520,056.28 | 2,811,903.34 | 1,146,576.68 | 12,142,105.00 | | Cartera de Creditos, Neta | 747,850.56 | 4,369.00 | 36,002.55 | 113,669.17 | 0.00 | 901,891.28 | | Primas por Cobrar (neto) | 492,723.76 | 564,057.05 | 757,812.64 | 812,087.86 | 215,379.51 | 2,842,060.82 | | Instituciones Reaseguradoras y Reafianzadoras (neto) | 115,436.20 | 309,780.37 | 1,117,932.84 | 204,412.86 | 23,718.71 | 1,771,280.99 | | Otras cuentas por cobrar | 41,396.49 | 6,559.71 | 55,103.89 | 20,349.01 | 11,719.72 | 135,128.82 | | 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 | 127,267.92 | 204,528.85 | 173,121.23 | 22,782.46 | 5,813.85 | 533,514.32 | | Activo intangible | 5,500.51 | 21,534.34 | 91,947.02 | 11,819.47 | 2,328.89 | 133,130.24 | | Activo fiscales | 4,321.58 | 273.62 | 71,928.88 | 60,082.01 | 32,003.33 | 168,609.42 | | Inversiones de Beneficios Laborales | 0.00 | 0.00 | 0.00 | 16,222.69 | 7,622.50 | 23,845.19 | | Otros activos | 46,460.95 | 92,926.04 | 82,281.71 | 37,466.03 | 29,749.03 | 288,883.77 | | | | | | | | | PASIVOS | 3,487,999.01 | 1,809,304.54 | 3,011,797.10 | 2,859,394.17 | 1,187,091.36 | 12,355,586.20 | | Reservas tecnicas | 2,847,950.18 | 994,274.92 | 1,222,234.82 | 2,126,063.80 | 644,498.72 | 7,835,022.43 | | Reservas de Riesgo en Curso | 683,045.66 | 88,116.62 | 260,458.86 | 969,070.20 | 241,160.13 | 2,241,851.46 | | Reserva Matematica | 584,984.35 | 50,137.37 | 6,743.74 | 63,549.24 | 5,535.62 | 710,950.31 | | Reservas de seguros de vida con cuenta unica de inversión | 0.00 | 0.00 | 177,230.10 | 0.00 | 0.00 | 177,230.10 | | Reservas para siniestros pendientes de liquidación y/o pago | 643,532.39 | 232,819.31 | 561,340.12 | 471,625.12 | 74,310.49 | 1,983,627.43 | | Reservas para obligaciones pendientes de cumplir por siniestros ocurridos y no reportados | 32,185.79 | 11,640.97 | 27,320.78 | 23,581.34 | 3,715.52 | 98,444.40 | | Reservas de Contingencia | 112,562.89 | 443,079.95 | 44,471.64 | 125,106.44 | 218,841.62 | 944,062.54 | | Reservas para Riesgos Catastróficos | 791,639.10 | 168,480.70 | 144,669.58 | 473,131.46 | 100,935.34 | 1,678,856.19 | | 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 | 143,853.68 | 432,615.61 | 1,019,587.55 | 172,264.74 | 75,204.74 | 1,843,526.32 | | Obligaciones por operaciones de seguro y fianzas | 300,630.31 | 142,696.34 | 238,371.64 | 213,028.71 | 319,480.49 | 1,214,207.48 | | Primas en deposito | 4,411.75 | 70,791.54 | 12,404.33 | 50,764.51 | 6,306.13 | 144,678.25 | | Deposito en garantia por fianzas expedidas | 201,758.27 | 39,921.40 | 119,132.11 | 94,093.22 | 292,531.80 | 747,436.80 | | Acreedores por Primas a devolver | 39,077.06 | 1,658.32 | 47,523.71 | 11.38 | 0.00 | 88,270.46 | | Comisiones a intermediarios de seguros | 55,383.23 | 30,325.08 | 59,311.50 | 68,159.60 | 20,642.56 | 233,821.98 | | 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 | 60,254.68 | 163,734.40 | 142,926.49 | 170,928.95 | 58,558.42 | 596,402.94 | | Provisiones Laborales | 66,784.42 | 23,906.46 | 60,963.40 | 71,004.86 | 37,553.64 | 260,212.77 | | Obligaciones subordinadas y/o convertibles en capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Otros pasivos | 68,525.74 | 52,076.83 | 254,464.61 | 106,103.12 | 51,795.35 | 532,965.65 | | | | | | | | | PATRIMONIO | 4,059,258.98 | 650,700.42 | 1,025,562.96 | 2,033,495.48 | 450,412.53 | 8,219,430.38 | | Fondos propios | 4,018,137.03 | 632,330.72 | 990,050.55 | 2,034,437.79 | 450,412.53 | 8,125,368.62 | | 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 | 145,199.21 | 980,148.92 | 161,581.24 | 4,651,382.62 | | Resultados del ejercicio | 246,816.40 | 42,741.38 | 137,548.30 | 258,442.21 | 62,693.20 | 748,241.49 | | 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 | 7,547,257.99 | 2,460,004.96 | 4,037,360.07 | 4,892,889.66 | 1,637,503.89 | 20,575,016.57 | | | | | | | | | Cuentas de orden | 663,433,175.63 | 960,002,384.87 | 1,978,668,707.62 | 582,885,341.18 | 430,347,678.28 | 4,615,337,287.58 | | Responsabilidades en vigor | 467,627,839.31 | 506,373,373.03 | 1,067,685,721.61 | 451,721,771.75 | 261,590,599.81 | 2,754,999,305.52 | | Riesgos cedidos en reaseguro | 187,400,552.56 | 452,088,587.30 | 902,435,024.78 | 129,511,843.34 | 160,622,200.40 | 1,832,058,208.38 | | Responsabilidad por fianzas otorgadas | 738,572.36 | 430,883.82 | 2,828,007.95 | 582,501.51 | 3,751,911.99 | 8,331,877.63 | | Afianzamiento y reafianzamiento cedido | 612,635.50 | 323,449.32 | 2,030,152.04 | 0.00 | 3,119,338.65 | 6,085,575.51 | | Garantias y contragarantias recibidas | 2,056,807.73 | 780,729.52 | 3,541,859.08 | 1,010,971.84 | 1,216,212.12 | 8,606,580.28 | | Documentos y valores en custodia | 4,689,800.68 | 0.00 | 0.00 | 0.00 | 0.00 | 4,689,800.68 | | Primas por cobrar retiradas del activo | 0.00 | 72.72 | 0.00 | 1,630.78 | 0.00 | 1,703.51 | | Cuentas de registro diversas | 306,967.48 | 5,289.16 | 147,942.16 | 56,621.95 | 47,415.32 | 564,236.07 |
| | 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 2025 C$ 36.6243 X US$ 1.00 | |
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