| | INISER | ASSA | AMERICA | LAFISE | MAPFRE|NICARAGUA | TOTAL SISTEMA ASEGURADOR | | ACTIVOS | 7,985,797.13 | 2,403,848.01 | 3,814,728.38 | 5,561,309.16 | 1,761,692.73 | 21,527,375.41 | | Efectivo y Equivalente al Efectivo | 174,884.75 | 185,998.53 | 122,108.30 | 345,429.00 | 164,570.89 | 992,991.46 | | Inversiones al valor razonable con cambios en resultados | 0.00 | 59,860.00 | 0.00 | 0.00 | 0.00 | 59,860.00 | | 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 | 6,832,512.12 | 918,155.78 | 1,645,060.45 | 3,856,513.04 | 1,280,767.23 | 14,533,008.62 | | Inversiones a costo amortizado | 6,026,269.65 | 914,344.64 | 1,611,950.53 | 3,746,892.25 | 1,280,767.23 | 13,580,224.30 | | Cartera de Creditos, Neta | 806,242.47 | 3,811.14 | 33,109.91 | 109,620.79 | 0.00 | 952,784.31 | | Primas por Cobrar (neto) | 627,428.94 | 547,542.35 | 829,837.71 | 949,675.08 | 191,940.82 | 3,146,424.91 | | Instituciones Reaseguradoras y Reafianzadoras (neto) | 140,284.53 | 429,361.46 | 787,575.25 | 173,451.65 | 67,626.92 | 1,598,299.81 | | Otras cuentas por cobrar | 32,065.35 | 8,992.85 | 63,595.23 | 14,500.93 | 9,288.60 | 128,442.96 | | 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 | 137,132.00 | 202,691.36 | 169,710.53 | 16,895.01 | 6,195.80 | 532,624.71 | | Activo intangible | 4,810.28 | 23,308.73 | 86,480.19 | 8,308.24 | 1,943.30 | 124,850.73 | | Activo fiscales | 3,218.70 | 217.91 | 20,850.52 | 12,740.40 | 8,804.31 | 45,831.85 | | Inversiones de Beneficios Laborales | 0.00 | 0.00 | 0.00 | 17,424.82 | 7,654.06 | 25,078.88 | | Otros activos | 33,460.47 | 27,719.03 | 85,878.23 | 152,802.91 | 22,900.80 | 322,761.43 | | | | | | | | | PASIVOS | 3,715,439.81 | 1,829,533.16 | 2,679,163.85 | 3,324,354.72 | 1,277,099.44 | 12,825,590.97 | | Reservas tecnicas | 2,963,803.40 | 1,064,245.33 | 1,229,589.98 | 2,361,277.07 | 735,946.27 | 8,354,862.07 | | Reservas de Riesgo en Curso | 710,043.48 | 89,264.20 | 243,475.92 | 1,024,366.07 | 262,878.09 | 2,330,027.77 | | Reserva Matematica | 578,696.22 | 50,325.25 | 7,121.79 | 68,395.63 | 6,412.98 | 710,951.88 | | Reservas de seguros de vida con cuenta unica de inversión | 0.00 | 0.00 | 185,087.47 | 0.00 | 0.00 | 185,087.47 | | Reservas para siniestros pendientes de liquidación y/o pago | 717,912.61 | 281,616.40 | 570,650.22 | 608,604.31 | 126,598.26 | 2,305,381.81 | | Reservas para obligaciones pendientes de cumplir por siniestros ocurridos y no reportados | 35,937.66 | 14,080.82 | 28,165.95 | 30,420.55 | 6,329.91 | 114,934.91 | | Reservas de Contingencia | 118,915.27 | 455,253.30 | 45,973.31 | 135,596.67 | 233,457.99 | 989,196.55 | | Reservas para Riesgos Catastróficos | 802,298.16 | 173,705.36 | 149,115.31 | 493,893.82 | 100,269.03 | 1,719,281.68 | | 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 | 189,861.38 | 407,225.97 | 852,607.15 | 381,554.16 | 45,687.49 | 1,876,936.15 | | Obligaciones por operaciones de seguro y fianzas | 358,771.77 | 145,344.70 | 245,506.35 | 269,448.75 | 358,512.09 | 1,377,583.66 | | Primas en deposito | 4,738.23 | 62,188.38 | 12,959.78 | 37,786.22 | 7,171.52 | 124,844.14 | | Deposito en garantia por fianzas expedidas | 249,345.14 | 43,190.96 | 109,900.31 | 151,889.86 | 331,977.49 | 886,303.76 | | Acreedores por Primas a devolver | 33,378.41 | 3,919.03 | 40,870.93 | 0.00 | 0.00 | 78,168.37 | | Comisiones a intermediarios de seguros | 71,309.99 | 36,046.34 | 81,775.33 | 79,772.67 | 19,363.07 | 288,267.39 | | 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 | 69,346.56 | 109,954.00 | 127,278.29 | 135,255.19 | 36,463.22 | 478,297.26 | | Provisiones Laborales | 59,378.48 | 24,895.33 | 52,862.71 | 67,370.34 | 32,789.53 | 237,296.39 | | Obligaciones subordinadas y/o convertibles en capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Otros pasivos | 74,278.22 | 77,867.81 | 116,382.92 | 109,449.20 | 67,700.84 | 445,678.99 | | | | | | | | | PATRIMONIO | 4,270,357.33 | 574,314.85 | 1,135,564.53 | 2,236,954.43 | 484,593.29 | 8,701,784.44 | | Fondos propios | 4,229,235.37 | 555,945.15 | 1,100,052.12 | 2,238,342.98 | 484,593.29 | 8,608,168.92 | | 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 | 252,275.10 | 342,121.51 | 1,292,892.03 | 226,856.85 | 5,447,352.03 | | Resultados del ejercicio | 145,813.40 | 3,119.61 | 15,876.58 | 94,414.34 | 20,079.12 | 279,303.06 | | 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 | 7,985,797.13 | 2,403,848.01 | 3,814,728.38 | 5,561,309.16 | 1,761,692.73 | 21,527,375.41 | | | | | | | | | Cuentas de orden | 673,233,680.80 | 1,032,517,238.72 | 1,529,566,617.43 | 619,618,038.04 | 428,216,976.03 | 4,283,152,551.02 | | Responsabilidades en vigor | 467,707,480.53 | 543,661,565.89 | 820,222,004.20 | 468,514,512.01 | 261,495,358.35 | 2,561,600,920.97 | | Riesgos cedidos en reaseguro | 200,832,279.31 | 487,806,156.65 | 700,778,389.71 | 149,402,370.91 | 158,179,937.57 | 1,696,999,134.17 | | Responsabilidad por fianzas otorgadas | 1,036,925.94 | 322,246.99 | 3,004,323.11 | 651,944.38 | 3,796,845.71 | 8,812,286.13 | | Afianzamiento y reafianzamiento cedido | 860,167.73 | 231,658.37 | 2,280,611.74 | 0.00 | 3,261,074.65 | 6,633,512.48 | | Garantias y contragarantias recibidas | 2,143,342.05 | 487,603.30 | 3,122,773.02 | 990,684.22 | 1,422,126.18 | 8,166,528.76 | | Documentos y valores en custodia | 339,212.93 | 0.00 | 0.00 | 0.00 | 0.00 | 339,212.93 | | Primas por cobrar retiradas del activo | 0.00 | 72.72 | 0.00 | 1,630.78 | 0.00 | 1,703.51 | | Cuentas de registro diversas | 314,272.30 | 7,934.81 | 158,515.66 | 56,895.73 | 61,633.56 | 599,252.06 |
| | 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 28 DE FEBRERO DE 2026 C$ 36.6243 X US$ 1.00 | |
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