| | INISER | ASSA | AMERICA | LAFISE | MAPFRE|NICARAGUA | TOTAL SISTEMA ASEGURADOR | | ACTIVOS | 7,460,837.10 | 2,540,435.13 | 4,034,153.78 | 4,697,391.85 | 1,649,230.71 | 20,382,048.58 | | Efectivo y Equivalente al Efectivo | 281,444.61 | 190,420.85 | 187,426.18 | 497,046.20 | 186,467.90 | 1,342,805.74 | | Inversiones al valor razonable con cambios en resultados | 0.00 | 65,242.26 | 0.00 | 0.00 | 0.00 | 65,242.26 | | 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 | 6,383,129.55 | 890,783.63 | 1,636,343.03 | 3,072,243.54 | 1,151,784.89 | 13,134,284.63 | | Inversiones a costo amortizado | 5,649,319.59 | 886,431.81 | 1,599,416.90 | 2,953,862.22 | 1,151,784.89 | 12,240,815.41 | | Cartera de Creditos, Neta | 733,809.96 | 4,351.82 | 36,926.13 | 118,381.31 | 0.00 | 893,469.22 | | Primas por Cobrar (neto) | 451,754.86 | 761,454.43 | 717,528.89 | 778,148.98 | 203,386.79 | 2,912,273.95 | | Instituciones Reaseguradoras y Reafianzadoras (neto) | 121,145.79 | 318,904.65 | 1,047,191.26 | 150,783.83 | 22,804.10 | 1,660,829.63 | | Otras cuentas por cobrar | 39,293.82 | 6,413.51 | 23,338.45 | 15,025.53 | 10,848.78 | 94,920.08 | | 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 | 3,735.68 | 0.00 | 0.00 | 3,735.68 | | Participaciones en acciones | 0.00 | 0.00 | 1,017.00 | 13,568.07 | 0.00 | 14,585.08 | | Activo material | 125,131.44 | 204,168.89 | 166,992.75 | 22,468.48 | 5,713.17 | 524,474.74 | | Activo intangible | 5,776.61 | 22,126.45 | 94,857.48 | 13,541.23 | 2,484.66 | 138,786.44 | | Activo fiscales | 2,998.46 | 425.02 | 57,576.25 | 44,015.37 | 25,585.90 | 130,601.00 | | Inversiones de Beneficios Laborales | 0.00 | 0.00 | 0.00 | 15,287.51 | 7,622.50 | 22,910.01 | | Otros activos | 50,161.97 | 80,495.44 | 98,146.81 | 75,263.10 | 32,532.02 | 336,599.33 | | | | | | | | | PASIVOS | 3,504,687.14 | 1,897,316.42 | 2,889,915.56 | 2,743,840.96 | 1,211,438.60 | 12,247,198.68 | | Reservas tecnicas | 2,813,314.59 | 970,628.80 | 1,158,287.13 | 2,051,592.86 | 632,984.97 | 7,626,808.35 | | Reservas de Riesgo en Curso | 678,589.56 | 87,172.21 | 271,795.48 | 911,096.77 | 229,810.58 | 2,178,464.60 | | Reserva Matematica | 582,534.07 | 50,061.65 | 6,456.69 | 60,402.10 | 4,331.03 | 703,785.54 | | Reservas de seguros de vida con cuenta unica de inversión | 0.00 | 0.00 | 174,921.86 | 0.00 | 0.00 | 174,921.86 | | Reservas para siniestros pendientes de liquidación y/o pago | 619,970.52 | 218,352.64 | 492,697.65 | 466,089.69 | 80,425.40 | 1,877,535.90 | | Reservas para obligaciones pendientes de cumplir por siniestros ocurridos y no reportados | 31,036.50 | 10,917.63 | 24,631.83 | 23,304.56 | 4,021.27 | 93,911.79 | | Reservas de Contingencia | 112,265.82 | 437,305.58 | 44,834.28 | 123,214.73 | 214,678.42 | 932,298.83 | | Reservas para Riesgos Catastróficos | 788,918.12 | 166,819.09 | 142,949.34 | 467,485.02 | 99,718.26 | 1,665,889.82 | | 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 | 214,625.07 | 523,029.07 | 1,027,290.26 | 164,703.10 | 99,349.20 | 2,028,996.70 | | Obligaciones por operaciones de seguro y fianzas | 278,693.28 | 158,005.19 | 209,111.77 | 213,326.64 | 348,955.94 | 1,208,092.82 | | Primas en deposito | 7,929.35 | 78,218.65 | 9,825.95 | 62,374.90 | 5,264.40 | 163,613.24 | | Deposito en garantia por fianzas expedidas | 182,832.00 | 41,417.72 | 89,353.75 | 85,060.25 | 324,220.63 | 722,884.36 | | Acreedores por Primas a devolver | 38,457.90 | 1,556.93 | 51,281.60 | 2.60 | 0.00 | 91,299.02 | | Comisiones a intermediarios de seguros | 49,474.03 | 36,811.90 | 58,650.47 | 65,888.89 | 19,470.91 | 230,296.20 | | 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 | 59,278.78 | 171,037.67 | 142,409.25 | 152,739.66 | 51,356.21 | 576,821.58 | | Provisiones Laborales | 66,399.41 | 21,513.07 | 57,926.03 | 65,438.05 | 35,132.76 | 246,409.31 | | Obligaciones subordinadas y/o convertibles en capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | | Otros pasivos | 72,376.02 | 53,102.62 | 221,642.53 | 96,040.64 | 43,659.52 | 486,821.32 | | | | | | | | | PATRIMONIO | 3,956,149.96 | 643,118.71 | 1,144,238.22 | 1,953,550.90 | 437,792.12 | 8,134,849.90 | | Fondos propios | 3,915,028.01 | 624,749.01 | 1,108,725.81 | 1,954,493.20 | 437,792.12 | 8,040,788.14 | | 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 | 143,707.37 | 35,159.67 | 83,002.40 | 178,497.62 | 50,072.78 | 490,439.85 | | 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 | 7,460,837.10 | 2,540,435.13 | 4,034,153.78 | 4,697,391.85 | 1,649,230.71 | 20,382,048.58 | | | | | | | | | Cuentas de orden | 672,951,190.55 | 901,536,817.57 | 1,712,075,677.43 | 572,120,572.96 | 430,222,284.31 | 4,288,906,542.82 | | Responsabilidades en vigor | 469,194,617.73 | 476,766,088.79 | 931,155,349.48 | 449,153,619.66 | 260,511,614.37 | 2,586,781,290.02 | | Riesgos cedidos en reaseguro | 195,366,544.96 | 423,003,100.90 | 772,566,814.21 | 121,422,397.61 | 162,472,808.75 | 1,674,831,666.41 | | Responsabilidad por fianzas otorgadas | 823,072.98 | 477,857.96 | 2,729,860.08 | 527,947.89 | 3,279,004.90 | 7,837,743.80 | | Afianzamiento y reafianzamiento cedido | 688,567.35 | 352,442.15 | 1,944,999.00 | 0.00 | 2,755,211.03 | 5,741,219.53 | | Garantias y contragarantias recibidas | 2,088,778.49 | 930,267.54 | 3,533,729.85 | 959,085.99 | 1,157,430.80 | 8,669,292.66 | | Documentos y valores en custodia | 4,468,063.51 | 0.00 | 0.00 | 0.00 | 0.00 | 4,468,063.51 | | Primas por cobrar retiradas del activo | 0.00 | 72.72 | 0.00 | 1,630.78 | 0.00 | 1,703.51 | | Cuentas de registro diversas | 321,545.54 | 6,987.52 | 144,924.82 | 55,891.04 | 46,214.46 | 575,563.38 |
| | 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 JULIO DE 2025 C$ 36.6243 X US$ 1.00 | |
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