| | INISER | ASSA | AMERICA | LAFISE | MAPFRE|NICARAGUA | TOTAL SISTEMA ASEGURADOR | | ACTIVOS | 7,939,653.40 | 2,485,700.83 | 3,776,781.86 | 5,569,978.93 | 1,777,910.60 | 21,550,025.61 | | Efectivo y Equivalente al Efectivo | 201,665.79 | 166,936.32 | 87,646.91 | 220,952.74 | 180,153.84 | 857,355.60 | | Inversiones al valor razonable con cambios en resultados | 0.00 | 60,936.46 | 0.00 | 0.00 | 0.00 | 60,936.46 | | 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 | 6,772,985.77 | 918,752.25 | 1,642,617.80 | 3,870,980.53 | 1,275,126.31 | 14,480,462.66 | | Inversiones a costo amortizado | 5,980,336.34 | 914,965.58 | 1,609,054.72 | 3,760,473.70 | 1,275,126.31 | 13,539,956.66 | | Cartera de Creditos, Neta | 792,649.43 | 3,786.67 | 33,563.08 | 110,506.82 | 0.00 | 940,506.00 | | Primas por Cobrar (neto) | 619,834.32 | 627,343.11 | 900,762.84 | 982,432.61 | 196,862.86 | 3,327,235.73 | | Instituciones Reaseguradoras y Reafianzadoras (neto) | 133,606.44 | 382,846.32 | 642,027.25 | 180,065.56 | 70,407.55 | 1,408,953.11 | | Otras cuentas por cobrar | 31,421.53 | 11,019.55 | 61,454.42 | 15,348.37 | 9,829.53 | 129,073.40 | | 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 | 132,012.37 | 201,695.31 | 169,445.43 | 17,203.33 | 5,608.48 | 525,964.92 | | Activo intangible | 4,948.33 | 21,505.46 | 87,795.41 | 8,544.03 | 2,014.80 | 124,808.03 | | Activo fiscales | 3,959.51 | 197.40 | 101,839.14 | 91,024.17 | 5,375.87 | 202,396.09 | | Inversiones de Beneficios Laborales | 0.00 | 0.00 | 0.00 | 17,484.52 | 7,624.56 | 25,109.08 | | Otros activos | 39,219.35 | 94,468.66 | 79,560.68 | 152,375.00 | 24,906.78 | 390,530.46 | | | | | | | | | PASIVOS | 3,693,897.79 | 1,829,384.77 | 2,649,716.92 | 3,361,421.16 | 1,297,856.52 | 12,832,277.17 | | Reservas tecnicas | 2,943,620.66 | 1,044,499.71 | 1,177,186.49 | 2,322,399.11 | 729,277.12 | 8,216,983.08 | | Reservas de Riesgo en Curso | 700,967.26 | 89,041.51 | 243,260.42 | 1,012,988.89 | 258,804.13 | 2,305,062.21 | | Reserva Matematica | 585,780.98 | 50,110.92 | 6,995.55 | 67,090.99 | 6,162.37 | 716,140.80 | | Reservas de seguros de vida con cuenta unica de inversión | 0.00 | 0.00 | 182,385.34 | 0.00 | 0.00 | 182,385.34 | | Reservas para siniestros pendientes de liquidación y/o pago | 703,639.61 | 267,114.84 | 526,090.35 | 588,344.09 | 124,921.74 | 2,210,110.64 | | Reservas para obligaciones pendientes de cumplir por siniestros ocurridos y no reportados | 35,248.89 | 13,355.74 | 25,933.71 | 29,422.01 | 6,246.09 | 110,206.44 | | Reservas de Contingencia | 116,907.63 | 452,183.34 | 44,041.23 | 133,869.20 | 232,189.50 | 979,190.90 | | Reservas para Riesgos Catastróficos | 801,076.29 | 172,693.37 | 148,479.89 | 490,683.93 | 100,953.28 | 1,713,886.76 | | 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 | 188,418.11 | 352,659.11 | 754,540.05 | 371,219.22 | 70,842.86 | 1,737,679.35 | | Obligaciones por operaciones de seguro y fianzas | 352,416.45 | 153,876.73 | 257,213.81 | 275,509.20 | 358,932.83 | 1,397,949.02 | | Primas en deposito | 4,794.91 | 66,759.23 | 13,613.39 | 39,643.29 | 6,259.11 | 131,069.94 | | Deposito en garantia por fianzas expedidas | 242,994.27 | 44,493.16 | 114,202.47 | 155,482.62 | 332,403.54 | 889,576.05 | | Acreedores por Primas a devolver | 33,768.59 | 1,145.18 | 46,530.28 | 0.00 | 0.00 | 81,444.05 | | Comisiones a intermediarios de seguros | 70,858.67 | 41,479.17 | 82,867.67 | 80,383.29 | 20,270.17 | 295,858.98 | | Pasivos financieros a costo amortizado | 0.00 | 0.00 | 54,936.45 | 0.00 | 0.00 | 54,936.45 | | 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 | 54,936.45 | 0.00 | 0.00 | 54,936.45 | | 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 | 68,924.32 | 178,966.78 | 227,816.73 | 221,794.85 | 32,989.38 | 730,492.06 | | Provisiones Laborales | 60,566.93 | 23,188.01 | 48,806.64 | 65,455.81 | 32,501.77 | 230,519.16 | | Obligaciones subordinadas y/o convertibles en capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Otros pasivos | 79,951.32 | 76,194.42 | 129,216.76 | 105,042.98 | 73,312.57 | 463,718.05 | | | | | | | | | PATRIMONIO | 4,245,755.61 | 656,316.07 | 1,127,064.93 | 2,208,557.76 | 480,054.08 | 8,717,748.44 | | Fondos propios | 4,204,633.65 | 637,946.37 | 1,091,552.52 | 2,209,946.31 | 480,054.08 | 8,624,132.92 | | 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 | 311,797.03 | 143,656.99 | 258,954.04 | 401,213.24 | 84,426.31 | 1,200,047.62 | | Resultados acumulados | 3,333,206.55 | 331,278.53 | 342,121.51 | 1,292,892.03 | 226,856.85 | 5,526,355.47 | | Resultados del ejercicio | 121,211.68 | 6,117.39 | 7,376.98 | 66,017.66 | 15,539.91 | 216,263.63 | | 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 | 7,939,653.40 | 2,485,700.83 | 3,776,781.86 | 5,569,978.93 | 1,777,910.60 | 21,550,025.61 | | | | | | | | | Cuentas de orden | 671,753,232.90 | 1,008,512,674.71 | 1,529,409,678.49 | 617,922,625.71 | 434,521,507.82 | 4,262,119,719.64 | | Responsabilidades en vigor | 467,204,434.37 | 531,421,963.83 | 820,222,004.20 | 463,765,804.86 | 265,510,548.80 | 2,548,124,756.06 | | Riesgos cedidos en reaseguro | 200,651,945.62 | 476,072,197.87 | 700,778,389.71 | 152,479,080.78 | 160,430,198.79 | 1,690,411,812.77 | | Responsabilidad por fianzas otorgadas | 582,333.96 | 304,690.15 | 3,004,323.11 | 619,481.85 | 3,814,621.50 | 8,325,450.57 | | Afianzamiento y reafianzamiento cedido | 479,044.34 | 219,368.58 | 2,280,611.74 | 0.00 | 3,262,851.43 | 6,241,876.08 | | Garantias y contragarantias recibidas | 2,148,935.08 | 487,636.48 | 2,974,708.22 | 1,001,265.42 | 1,443,720.01 | 8,056,265.21 | | Documentos y valores en custodia | 367,785.84 | 0.00 | 0.00 | 0.00 | 0.00 | 367,785.84 | | Primas por cobrar retiradas del activo | 0.00 | 72.72 | 0.00 | 1,630.78 | 0.00 | 1,703.51 | | Cuentas de registro diversas | 318,753.69 | 6,745.09 | 149,641.52 | 55,362.02 | 59,567.28 | 590,069.61 |
| | 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 ENERO DE 2026 C$ 36.6243 X US$ 1.00 | |
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