| | INISER | ASSA | AMERICA | LAFISE | MAPFRE|NICARAGUA | TOTAL SISTEMA ASEGURADOR | | ACTIVOS | 7,276,542.90 | 2,195,457.36 | 3,849,523.12 | 4,628,286.90 | 1,608,229.77 | 19,558,040.05 | | Efectivo y Equivalente al Efectivo | 155,329.36 | 85,541.60 | 110,321.13 | 312,302.75 | 165,708.09 | 829,202.93 | | Inversiones al valor razonable con cambios en resultados | 0.00 | 65,101.85 | 0.00 | 0.00 | 0.00 | 65,101.85 | | 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 | 6,449,012.67 | 890,978.64 | 1,607,661.97 | 3,156,818.18 | 1,162,384.34 | 13,266,855.81 | | Inversiones a costo amortizado | 5,727,610.39 | 886,629.28 | 1,570,373.72 | 3,037,205.58 | 1,162,384.34 | 12,384,203.31 | | Cartera de Creditos, Neta | 721,402.27 | 4,349.36 | 37,288.26 | 119,612.60 | 0.00 | 882,652.49 | | Primas por Cobrar (neto) | 370,097.86 | 574,242.52 | 740,155.99 | 789,486.94 | 193,332.83 | 2,667,316.14 | | Instituciones Reaseguradoras y Reafianzadoras (neto) | 116,339.41 | 269,628.33 | 1,008,585.21 | 163,493.55 | 26,449.21 | 1,584,495.72 | | Otras cuentas por cobrar | 32,726.66 | 6,372.69 | 25,660.98 | 13,633.73 | 11,474.70 | 89,868.76 | | 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 | 0.00 | 0.00 | 0.00 | 0.00 | | Participaciones en acciones | 0.00 | 0.00 | 1,017.00 | 13,568.07 | 0.00 | 14,585.08 | | Activo material | 127,166.39 | 204,973.35 | 167,815.39 | 22,710.85 | 5,748.18 | 528,414.15 | | Activo intangible | 5,914.66 | 22,304.60 | 96,495.68 | 13,739.44 | 2,563.83 | 141,018.21 | | Activo fiscales | 2,785.64 | 566.22 | 50,896.26 | 36,651.09 | 21,342.14 | 112,241.35 | | Inversiones de Beneficios Laborales | 0.00 | 0.00 | 0.00 | 15,090.98 | 7,723.61 | 22,814.59 | | Otros activos | 17,170.26 | 75,747.55 | 40,913.51 | 90,791.32 | 11,502.84 | 236,125.47 | | | | | | | | | PASIVOS | 3,327,148.84 | 1,559,359.98 | 2,726,692.47 | 2,712,522.16 | 1,184,267.43 | 11,509,990.88 | | Reservas tecnicas | 2,776,939.17 | 954,220.28 | 1,239,347.27 | 2,033,516.61 | 630,104.01 | 7,634,127.33 | | Reservas de Riesgo en Curso | 670,868.53 | 86,794.30 | 276,310.08 | 899,328.21 | 223,288.83 | 2,156,589.95 | | Reserva Matematica | 581,123.99 | 49,631.38 | 6,315.87 | 59,745.16 | 4,240.88 | 701,057.27 | | Reservas de seguros de vida con cuenta unica de inversión | 0.00 | 0.00 | 175,206.74 | 0.00 | 0.00 | 175,206.74 | | Reservas para siniestros pendientes de liquidación y/o pago | 599,634.41 | 203,917.99 | 564,570.79 | 465,965.39 | 83,278.20 | 1,917,366.78 | | Reservas para obligaciones pendientes de cumplir por siniestros ocurridos y no reportados | 30,083.97 | 10,195.90 | 28,228.54 | 23,298.38 | 4,163.91 | 95,970.70 | | Reservas de Contingencia | 110,636.45 | 437,827.28 | 46,550.64 | 120,180.98 | 215,517.90 | 930,713.24 | | Reservas para Riesgos Catastróficos | 784,591.82 | 165,853.43 | 142,164.61 | 464,998.49 | 99,614.29 | 1,657,222.65 | | 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 | 77,628.01 | 247,424.35 | 810,873.31 | 170,708.43 | 75,180.50 | 1,381,814.60 | | Obligaciones por operaciones de seguro y fianzas | 269,253.16 | 158,911.90 | 193,638.12 | 197,920.81 | 347,527.93 | 1,167,251.92 | | Primas en deposito | 4,664.09 | 79,729.03 | 9,377.43 | 62,236.04 | 6,862.88 | 162,869.47 | | Deposito en garantia por fianzas expedidas | 177,807.55 | 42,339.10 | 77,496.13 | 69,006.43 | 322,029.39 | 688,678.61 | | Acreedores por Primas a devolver | 37,945.88 | 1,388.70 | 52,500.69 | 2.60 | 0.00 | 91,837.87 | | Comisiones a intermediarios de seguros | 48,835.63 | 35,455.08 | 54,263.87 | 66,675.74 | 18,635.66 | 223,865.97 | | Pasivos financieros a costo amortizado | 0.00 | 0.00 | 73,248.60 | 0.00 | 0.00 | 73,248.60 | | 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 | 73,248.60 | 0.00 | 0.00 | 73,248.60 | | 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 | 48,616.74 | 134,236.58 | 138,540.66 | 148,845.20 | 48,094.78 | 518,333.97 | | Provisiones Laborales | 65,748.89 | 20,899.85 | 56,595.28 | 65,035.85 | 34,134.55 | 242,414.42 | | Obligaciones subordinadas y/o convertibles en capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Otros pasivos | 88,962.86 | 43,667.01 | 214,449.24 | 96,495.26 | 49,225.67 | 492,800.05 | | | | | | | | | PATRIMONIO | 3,949,394.07 | 636,097.38 | 1,122,830.65 | 1,915,764.75 | 423,962.33 | 8,048,049.17 | | Fondos propios | 3,908,272.11 | 617,727.68 | 1,087,318.24 | 1,916,707.05 | 423,962.33 | 7,953,987.41 | | 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 | 296,532.84 | 318,420.37 | 980,148.92 | 161,581.24 | 4,824,603.78 | | Resultados del ejercicio | 136,951.48 | 28,138.34 | 61,594.83 | 140,711.47 | 36,243.00 | 403,639.12 | | 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 | 7,276,542.90 | 2,195,457.36 | 3,849,523.12 | 4,628,286.90 | 1,608,229.77 | 19,558,040.05 | | | | | | | | | Cuentas de orden | 660,521,726.44 | 761,904,982.24 | 1,339,703,559.63 | 582,285,727.90 | 409,673,609.04 | 3,754,089,605.25 | | Responsabilidades en vigor | 462,298,938.16 | 406,882,046.17 | 730,195,703.67 | 455,857,833.49 | 250,676,071.63 | 2,305,910,593.11 | | Riesgos cedidos en reaseguro | 189,779,480.04 | 353,267,199.97 | 605,053,915.24 | 124,962,387.89 | 154,264,843.59 | 1,427,327,826.73 | | Responsabilidad por fianzas otorgadas | 829,567.77 | 469,266.14 | 566,179.25 | 474,544.64 | 3,240,202.92 | 5,579,760.72 | | Afianzamiento y reafianzamiento cedido | 695,718.87 | 346,427.88 | 266,705.30 | 0.00 | 288,297.47 | 1,597,149.52 | | Garantias y contragarantias recibidas | 2,093,341.38 | 930,583.06 | 3,477,173.98 | 928,271.29 | 1,151,421.55 | 8,580,791.26 | | Documentos y valores en custodia | 4,505,796.98 | 0.00 | 0.00 | 0.00 | 0.00 | 4,505,796.98 | | Primas por cobrar retiradas del activo | 0.00 | 72.72 | 0.00 | 1,630.78 | 0.00 | 1,703.51 | | Cuentas de registro diversas | 318,883.24 | 9,386.30 | 143,882.19 | 61,059.80 | 52,771.88 | 585,983.41 |
| | 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 JUNIO DE 2025 C$ 36.6243 X US$ 1.00 | |
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