| | INISER | ASSA | AMERICA | LAFISE | MAPFRE|NICARAGUA | TOTAL SISTEMA ASEGURADOR | | ACTIVOS | 7,938,777.53 | 2,446,080.82 | 3,801,696.54 | 5,564,614.66 | 1,769,719.28 | 21,520,888.83 | | Efectivo y Equivalente al Efectivo | 207,967.34 | 238,727.88 | 223,627.01 | 332,774.11 | 143,495.16 | 1,146,591.51 | | Inversiones al valor razonable con cambios en resultados | 0.00 | 56,443.44 | 0.00 | 0.00 | 0.00 | 56,443.44 | | Inversiones al valor razonable con cambios en otro resultado integral | 0.00 | 0.00 | 0.00 | 107,419.38 | 0.00 | 107,419.38 | | Cartera a costo amortizado | 6,852,147.74 | 914,304.61 | 1,653,383.03 | 3,811,091.49 | 1,316,910.01 | 14,547,836.88 | | Inversiones a costo amortizado | 6,031,384.40 | 910,460.42 | 1,620,817.52 | 3,702,944.45 | 1,316,910.01 | 13,582,516.80 | | Cartera de Creditos, Neta | 820,763.35 | 3,844.19 | 32,565.51 | 108,147.04 | 0.00 | 965,320.08 | | Primas por Cobrar (neto) | 525,584.76 | 524,968.80 | 728,449.20 | 892,061.97 | 187,546.73 | 2,858,611.46 | | Instituciones Reaseguradoras y Reafianzadoras (neto) | 141,033.58 | 446,240.89 | 758,566.28 | 179,252.88 | 64,175.62 | 1,589,269.24 | | Otras cuentas por cobrar | 33,291.80 | 8,517.11 | 67,145.09 | 12,393.50 | 8,709.82 | 130,057.31 | | 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 | 137,154.39 | 202,253.28 | 167,084.25 | 18,107.02 | 6,196.19 | 530,795.13 | | Activo intangible | 4,672.23 | 24,221.80 | 85,174.87 | 14,863.59 | 1,864.14 | 130,796.62 | | Activo fiscales | 3,688.77 | 1.69 | 29,947.27 | 20,725.57 | 12,738.92 | 67,102.22 | | Inversiones de Beneficios Laborales | 0.00 | 0.00 | 0.00 | 17,940.70 | 7,654.06 | 25,594.75 | | Otros activos | 33,236.91 | 30,401.33 | 84,687.56 | 144,416.39 | 20,428.63 | 313,170.83 | | | | | | | | | PASIVOS | 3,626,201.26 | 1,869,943.59 | 2,660,054.47 | 3,310,255.69 | 1,288,174.10 | 12,754,629.11 | | Reservas tecnicas | 2,984,193.13 | 1,076,920.07 | 1,245,474.97 | 2,446,801.58 | 736,729.83 | 8,490,119.57 | | Reservas de Riesgo en Curso | 714,785.65 | 90,169.26 | 242,918.51 | 1,046,282.72 | 263,293.45 | 2,357,449.58 | | Reserva Matematica | 579,519.49 | 50,053.80 | 7,101.02 | 70,587.05 | 6,607.80 | 713,869.16 | | Reservas de seguros de vida con cuenta unica de inversión | 0.00 | 0.00 | 186,516.52 | 0.00 | 0.00 | 186,516.52 | | Reservas para siniestros pendientes de liquidación y/o pago | 730,735.64 | 288,282.71 | 584,838.52 | 659,584.55 | 119,458.70 | 2,382,900.12 | | Reservas para obligaciones pendientes de cumplir por siniestros ocurridos y no reportados | 36,595.22 | 14,414.14 | 28,874.01 | 33,150.52 | 5,972.94 | 119,006.83 | | Reservas de Contingencia | 118,877.30 | 459,106.56 | 45,326.18 | 140,097.88 | 238,528.66 | 1,001,936.60 | | Reservas para Riesgos Catastróficos | 803,679.82 | 174,893.61 | 149,900.20 | 497,098.86 | 102,868.27 | 1,728,440.77 | | 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 | 104,803.51 | 437,374.46 | 816,682.91 | 259,393.40 | 51,723.49 | 1,669,977.77 | | Obligaciones por operaciones de seguro y fianzas | 339,943.73 | 152,696.81 | 237,945.29 | 277,626.49 | 361,544.59 | 1,369,756.91 | | Primas en deposito | 7,983.33 | 66,704.86 | 15,897.90 | 37,970.63 | 6,850.88 | 135,407.59 | | Deposito en garantia por fianzas expedidas | 231,037.33 | 44,169.63 | 114,278.40 | 160,521.46 | 336,153.25 | 886,160.07 | | Acreedores por Primas a devolver | 34,510.09 | 4,090.69 | 35,085.87 | 0.00 | 0.00 | 73,686.65 | | Comisiones a intermediarios de seguros | 66,412.99 | 37,731.62 | 72,683.11 | 79,134.40 | 18,540.47 | 274,502.59 | | 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 | 69,151.91 | 103,391.68 | 127,959.30 | 145,258.96 | 44,300.36 | 490,062.22 | | Provisiones Laborales | 59,716.48 | 26,265.64 | 54,943.25 | 69,415.84 | 32,901.59 | 243,242.80 | | Obligaciones subordinadas y/o convertibles en capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Otros pasivos | 68,392.49 | 73,294.93 | 122,112.31 | 111,759.42 | 60,974.23 | 436,533.39 | | | | | | | | | PATRIMONIO | 4,312,576.27 | 576,137.23 | 1,141,642.07 | 2,254,358.97 | 481,545.19 | 8,766,259.72 | | Fondos propios | 4,271,454.32 | 557,767.53 | 1,106,129.66 | 2,256,805.22 | 481,545.19 | 8,673,701.91 | | 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 | 188,032.35 | 4,942.00 | 21,954.11 | 112,876.57 | 17,031.02 | 344,836.05 | | Otro resultado integral neto | 0.00 | 0.00 | 0.00 | -2,446.25 | 0.00 | -2,446.25 | | Ajustes de Transición | 41,121.95 | 18,369.70 | 35,512.41 | 0.00 | 0.00 | 95,004.06 | | Total pasivo mas capital | 7,938,777.53 | 2,446,080.82 | 3,801,696.54 | 5,564,614.66 | 1,769,719.28 | 21,520,888.83 | | | | | | | | | Cuentas de orden | 680,669,114.76 | 1,004,936,097.46 | 1,103,020,530.82 | 637,798,606.69 | 434,078,476.79 | 3,860,502,826.52 | | Responsabilidades en vigor | 472,115,829.00 | 530,138,078.08 | 600,278,922.13 | 483,316,108.19 | 265,230,243.20 | 2,351,079,180.60 | | Riesgos cedidos en reaseguro | 204,145,841.04 | 473,694,535.37 | 493,344,882.87 | 152,718,412.80 | 160,230,166.74 | 1,484,133,838.82 | | Responsabilidad por fianzas otorgadas | 911,680.03 | 324,702.62 | 3,443,612.02 | 693,319.20 | 3,795,525.39 | 9,168,839.26 | | Afianzamiento y reafianzamiento cedido | 749,898.92 | 232,050.19 | 2,714,498.31 | 0.00 | 3,264,526.10 | 6,960,973.52 | | Garantias y contragarantias recibidas | 2,095,070.41 | 539,485.33 | 3,076,001.64 | 1,011,205.15 | 1,496,605.82 | 8,218,368.35 | | Documentos y valores en custodia | 339,084.15 | 0.00 | 0.00 | 0.00 | 0.00 | 339,084.15 | | Primas por cobrar retiradas del activo | 0.00 | 72.72 | 0.00 | 1,630.78 | 0.00 | 1,703.51 | | Cuentas de registro diversas | 311,711.22 | 7,173.14 | 162,613.85 | 57,930.57 | 61,409.54 | 600,838.32 |
| | 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 MARZO DE 2026 C$ 36.6243 X US$ 1.00 | |
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