| | INISER | ASSA | AMERICA | LAFISE | MAPFRE|NICARAGUA | TOTAL SISTEMA ASEGURADOR | | ACTIVOS | 7,593,728.82 | 2,241,109.00 | 4,126,573.89 | 5,094,293.66 | 1,664,713.37 | 20,720,418.74 | | Efectivo y Equivalente al Efectivo | 211,425.38 | 132,778.25 | 53,117.19 | 371,102.33 | 144,389.17 | 912,812.32 | | Inversiones al valor razonable con cambios en resultados | 0.00 | 62,246.92 | 0.00 | 0.00 | 0.00 | 62,246.92 | | 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 | 6,656,432.70 | 893,677.73 | 1,628,676.29 | 3,554,443.31 | 1,231,319.14 | 13,964,549.17 | | Inversiones a costo amortizado | 5,888,093.87 | 889,272.83 | 1,593,578.54 | 3,442,341.23 | 1,231,319.14 | 13,044,605.61 | | Cartera de Creditos, Neta | 768,338.83 | 4,404.90 | 35,097.75 | 112,102.08 | 0.00 | 919,943.56 | | Primas por Cobrar (neto) | 383,510.75 | 497,328.84 | 648,962.35 | 807,202.81 | 169,113.63 | 2,506,118.38 | | Instituciones Reaseguradoras y Reafianzadoras (neto) | 134,981.37 | 333,182.53 | 1,294,597.70 | 177,295.11 | 30,701.76 | 1,970,758.47 | | Otras cuentas por cobrar | 34,962.31 | 8,959.91 | 60,976.21 | 17,844.14 | 10,581.54 | 133,324.11 | | 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 | 2,614.98 | 0.00 | 0.00 | 2,614.98 | | Participaciones en acciones | 0.00 | 0.00 | 1,017.00 | 13,568.07 | 0.00 | 14,585.08 | | Activo material | 126,301.34 | 203,268.86 | 171,082.63 | 22,649.04 | 5,654.38 | 528,956.25 | | Activo intangible | 5,224.42 | 21,668.14 | 90,050.29 | 10,103.02 | 2,173.12 | 129,219.00 | | Activo fiscales | 3,244.35 | 215.59 | 84,649.43 | 76,380.97 | 38,905.54 | 203,395.88 | | Inversiones de Beneficios Laborales | 0.00 | 0.00 | 0.00 | 16,948.09 | 7,724.13 | 24,672.22 | | Otros activos | 37,646.21 | 87,782.23 | 90,829.81 | 26,756.76 | 24,150.97 | 267,165.98 | | | | | | | | | PASIVOS | 3,525,537.70 | 1,589,813.11 | 3,072,327.35 | 2,983,199.39 | 1,208,886.41 | 12,379,763.96 | | Reservas tecnicas | 2,885,292.86 | 1,036,508.48 | 1,153,916.92 | 2,213,530.17 | 671,253.11 | 7,960,501.54 | | Reservas de Riesgo en Curso | 676,903.98 | 89,311.74 | 251,030.58 | 986,499.05 | 249,435.17 | 2,253,180.51 | | Reserva Matematica | 582,915.09 | 50,983.15 | 6,875.77 | 66,160.13 | 5,804.25 | 712,738.39 | | Reservas de seguros de vida con cuenta unica de inversión | 0.00 | 0.00 | 179,523.01 | 0.00 | 0.00 | 179,523.01 | | Reservas para siniestros pendientes de liquidación y/o pago | 684,079.06 | 268,466.22 | 502,848.78 | 524,536.08 | 86,185.91 | 2,066,116.05 | | Reservas para obligaciones pendientes de cumplir por siniestros ocurridos y no reportados | 34,233.92 | 13,423.31 | 24,856.78 | 26,226.88 | 4,309.30 | 103,050.19 | | Reservas de Contingencia | 113,043.62 | 443,801.17 | 42,695.12 | 130,492.07 | 224,237.06 | 954,269.04 | | Reservas para Riesgos Catastróficos | 794,117.19 | 170,522.88 | 146,086.89 | 479,615.96 | 101,281.42 | 1,691,624.35 | | 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 | 148,573.13 | 181,716.08 | 1,269,774.91 | 142,375.58 | 38,838.16 | 1,781,277.87 | | Obligaciones por operaciones de seguro y fianzas | 307,843.40 | 148,443.80 | 243,828.69 | 272,897.91 | 343,047.51 | 1,316,061.31 | | Primas en deposito | 5,040.31 | 71,920.27 | 12,298.05 | 60,634.60 | 5,748.07 | 155,641.30 | | Deposito en garantia por fianzas expedidas | 217,634.39 | 43,935.15 | 121,935.04 | 142,709.13 | 320,746.09 | 846,959.81 | | Acreedores por Primas a devolver | 36,256.10 | 884.04 | 46,112.21 | 0.00 | 0.00 | 83,252.35 | | Comisiones a intermediarios de seguros | 48,912.61 | 31,704.34 | 63,483.39 | 69,554.17 | 16,553.36 | 230,207.86 | | Pasivos financieros a costo amortizado | 0.00 | 0.00 | 54,972.00 | 0.00 | 0.00 | 54,972.00 | | 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 | 54,972.00 | 0.00 | 0.00 | 54,972.00 | | 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 | 53,050.99 | 150,188.05 | 160,981.08 | 177,060.44 | 60,735.53 | 602,016.09 | | Provisiones Laborales | 55,564.06 | 20,229.33 | 64,889.62 | 77,213.68 | 37,600.69 | 255,497.39 | | Obligaciones subordinadas y/o convertibles en capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Otros pasivos | 75,213.26 | 52,727.36 | 123,964.13 | 100,121.60 | 57,411.41 | 409,437.76 | | | | | | | | | PATRIMONIO | 4,068,191.12 | 651,295.89 | 1,054,246.54 | 2,111,094.27 | 455,826.96 | 8,340,654.78 | | Fondos propios | 4,027,069.17 | 632,926.19 | 1,018,734.13 | 2,112,036.57 | 455,826.96 | 8,246,593.02 | | 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 | 288,812.86 | 145,199.21 | 980,148.92 | 161,581.24 | 4,643,662.64 | | Resultados del ejercicio | 255,748.53 | 51,056.83 | 166,231.88 | 336,041.00 | 68,107.63 | 877,185.87 | | 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 | 7,593,728.82 | 2,241,109.00 | 4,126,573.89 | 5,094,293.66 | 1,664,713.37 | 20,720,418.74 | | | | | | | | | Cuentas de orden | 644,739,687.66 | 948,756,011.77 | 2,081,437,852.01 | 601,434,572.60 | 414,784,421.11 | 4,691,152,545.15 | | Responsabilidades en vigor | 451,847,397.86 | 501,341,726.28 | 1,126,030,647.74 | 468,357,190.73 | 253,597,563.63 | 2,801,174,526.24 | | Riesgos cedidos en reaseguro | 188,732,655.76 | 446,135,953.27 | 950,907,259.90 | 131,329,352.93 | 153,171,805.95 | 1,870,277,027.81 | | Responsabilidad por fianzas otorgadas | 604,909.61 | 386,165.16 | 496,957.36 | 616,546.12 | 3,627,517.80 | 5,732,096.06 | | Afianzamiento y reafianzamiento cedido | 499,163.00 | 295,945.27 | 240,927.54 | 0.00 | 3,010,788.25 | 4,046,824.06 | | Garantias y contragarantias recibidas | 2,251,262.80 | 589,983.40 | 3,583,633.77 | 1,073,893.53 | 1,334,963.51 | 8,833,737.00 | | Documentos y valores en custodia | 483,948.46 | 0.00 | 0.00 | 0.00 | 0.00 | 483,948.46 | | Primas por cobrar retiradas del activo | 0.00 | 72.72 | 0.00 | 1,630.78 | 0.00 | 1,703.51 | | Cuentas de registro diversas | 320,350.16 | 6,165.66 | 178,425.71 | 55,958.50 | 41,781.97 | 602,682.01 |
| | 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 NOVIEMBRE DE 2025 C$ 36.6243 X US$ 1.00 | |
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