| | INISER | ASSA | AMERICA | LAFISE | MAPFRE|NICARAGUA | TOTAL SISTEMA ASEGURADOR | | ACTIVOS | 7,753,333.73 | 2,406,965.23 | 3,701,212.60 | 5,287,805.21 | 1,779,009.03 | 20,928,325.79 | | Efectivo y Equivalente al Efectivo | 202,891.38 | 163,974.74 | 129,137.52 | 406,502.98 | 171,599.58 | 1,074,106.21 | | Inversiones al valor razonable con cambios en resultados | 0.00 | 60,374.83 | 0.00 | 0.00 | 0.00 | 60,374.83 | | 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 | 6,725,175.32 | 903,625.81 | 1,619,950.86 | 3,649,771.70 | 1,262,285.33 | 14,160,809.02 | | Inversiones a costo amortizado | 5,932,509.90 | 899,591.10 | 1,585,248.74 | 3,538,471.07 | 1,262,285.33 | 13,218,106.15 | | Cartera de Creditos, Neta | 792,665.41 | 4,034.71 | 34,702.12 | 111,300.63 | 0.00 | 942,702.87 | | Primas por Cobrar (neto) | 483,228.16 | 590,520.31 | 927,370.07 | 874,609.93 | 187,354.87 | 3,063,083.33 | | Instituciones Reaseguradoras y Reafianzadoras (neto) | 131,054.28 | 365,033.58 | 528,045.99 | 173,705.95 | 67,622.00 | 1,265,461.79 | | Otras cuentas por cobrar | 34,487.53 | 10,360.51 | 61,710.34 | 17,333.54 | 9,008.99 | 132,900.92 | | 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 | 133,461.77 | 202,640.80 | 170,544.11 | 16,484.13 | 5,560.95 | 528,691.76 | | Activo intangible | 5,086.37 | 21,577.54 | 88,459.39 | 8,778.09 | 2,093.96 | 125,995.35 | | Activo fiscales | 4,037.89 | 204.36 | 93,777.96 | 84,468.68 | 42,911.35 | 225,400.24 | | Inversiones de Beneficios Laborales | 0.00 | 0.00 | 0.00 | 17,852.73 | 7,680.32 | 25,533.05 | | Otros activos | 33,911.02 | 88,652.76 | 78,584.37 | 24,729.41 | 22,891.68 | 248,769.24 | | | | | | | | | PASIVOS | 3,628,789.81 | 1,756,766.56 | 2,581,524.64 | 3,145,265.11 | 1,314,494.86 | 12,426,840.98 | | Reservas tecnicas | 2,905,326.18 | 1,042,399.74 | 1,144,902.44 | 2,278,296.14 | 716,339.80 | 8,087,264.30 | | Reservas de Riesgo en Curso | 693,609.21 | 88,968.56 | 244,590.28 | 995,661.28 | 252,982.36 | 2,275,811.68 | | Reserva Matematica | 585,510.71 | 50,190.60 | 7,001.70 | 65,231.15 | 5,965.57 | 713,899.74 | | Reservas de seguros de vida con cuenta unica de inversión | 0.00 | 0.00 | 180,981.61 | 0.00 | 0.00 | 180,981.61 | | Reservas para siniestros pendientes de liquidación y/o pago | 677,068.25 | 268,963.73 | 497,015.75 | 573,633.46 | 121,977.96 | 2,138,659.15 | | Reservas para obligaciones pendientes de cumplir por siniestros ocurridos y no reportados | 33,879.07 | 13,448.19 | 24,560.93 | 28,681.76 | 6,098.90 | 106,668.85 | | Reservas de Contingencia | 116,904.47 | 449,372.76 | 43,067.90 | 130,933.95 | 228,923.34 | 969,202.41 | | Reservas para Riesgos Catastróficos | 798,354.46 | 171,455.91 | 147,684.27 | 484,154.55 | 100,391.67 | 1,702,040.87 | | 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 | 138,581.56 | 292,698.74 | 675,500.52 | 156,699.06 | 66,182.03 | 1,329,661.91 | | Obligaciones por operaciones de seguro y fianzas | 331,182.96 | 177,237.49 | 262,281.03 | 352,194.25 | 366,426.14 | 1,489,321.87 | | Primas en deposito | 10,543.91 | 91,707.69 | 12,322.98 | 106,566.47 | 6,909.10 | 228,050.14 | | Deposito en garantia por fianzas expedidas | 228,935.41 | 44,862.13 | 131,490.38 | 171,631.90 | 341,085.27 | 918,005.09 | | Acreedores por Primas a devolver | 33,140.83 | 644.04 | 29,811.89 | 0.00 | 0.00 | 63,596.75 | | Comisiones a intermediarios de seguros | 58,562.82 | 40,023.64 | 88,655.78 | 73,995.88 | 18,431.77 | 279,669.87 | | Pasivos financieros a costo amortizado | 0.00 | 0.00 | 73,277.09 | 0.00 | 0.00 | 73,277.09 | | 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 | 73,277.09 | 0.00 | 0.00 | 73,277.09 | | 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 | 60,089.05 | 169,480.97 | 237,511.49 | 195,716.75 | 72,189.18 | 734,987.44 | | Provisiones Laborales | 59,177.79 | 21,851.28 | 47,141.14 | 64,269.05 | 31,616.61 | 224,055.87 | | Obligaciones subordinadas y/o convertibles en capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Otros pasivos | 134,432.26 | 53,098.33 | 140,910.95 | 98,089.88 | 61,741.09 | 488,272.51 | | | | | | | | | PATRIMONIO | 4,124,543.92 | 650,198.67 | 1,119,687.95 | 2,142,540.10 | 464,514.17 | 8,501,484.81 | | Fondos propios | 4,083,421.97 | 631,828.97 | 1,084,175.54 | 2,143,928.64 | 464,514.17 | 8,407,869.30 | | 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 | 312,101.34 | 49,959.61 | 231,673.29 | 367,933.06 | 76,794.84 | 1,038,462.15 | | Otro resultado integral neto | 0.00 | 0.00 | 0.00 | -1,388.54 | 0.00 | -1,388.54 | | Ajustes de Transición | 41,121.95 | 18,369.70 | 35,512.41 | 0.00 | 0.00 | 95,004.06 | | Total pasivo mas capital | 7,753,333.73 | 2,406,965.23 | 3,701,212.60 | 5,287,805.21 | 1,779,009.03 | 20,928,325.79 | | | | | | | | | Cuentas de orden | 675,846,476.42 | 990,199,455.95 | 1,734,142,202.38 | 627,558,011.76 | 430,499,935.93 | 4,458,246,082.44 | | Responsabilidades en vigor | 469,821,995.45 | 522,346,362.03 | 936,367,926.03 | 484,126,573.22 | 262,326,100.70 | 2,674,988,957.43 | | Riesgos cedidos en reaseguro | 202,005,336.68 | 466,827,668.19 | 789,168,371.73 | 141,570,389.44 | 159,536,060.71 | 1,759,107,826.75 | | Responsabilidad por fianzas otorgadas | 608,839.03 | 314,143.01 | 3,062,068.22 | 686,599.88 | 3,870,214.16 | 8,541,864.29 | | Afianzamiento y reafianzamiento cedido | 502,314.53 | 219,346.47 | 2,364,664.90 | 0.00 | 3,275,840.34 | 6,362,166.24 | | Garantias y contragarantias recibidas | 2,226,676.62 | 486,920.08 | 2,967,717.31 | 1,116,327.29 | 1,434,608.75 | 8,232,250.05 | | Documentos y valores en custodia | 365,075.11 | 0.00 | 0.00 | 0.00 | 0.00 | 365,075.11 | | Primas por cobrar retiradas del activo | 0.00 | 72.72 | 0.00 | 1,630.78 | 0.00 | 1,703.51 | | Cuentas de registro diversas | 316,239.01 | 4,943.45 | 211,454.18 | 56,491.15 | 57,111.27 | 646,239.07 |
| | 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 31 DE DICIEMBRE DE 2025 C$ 36.6243 X US$ 1.00 | |
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