| | | BANPRO | BANCO LAFISE BANCENTRO | BAC | BDF | BANCO FICOHSA | AVANZ | BANCO PRODUZCAMOS | BANCO ATLÁNTIDA | Financiera FDL, S.A. | Sistema Bancario y Financiero | | Activo | 106,338,865.1 | 93,597,018.4 | 93,675,965.3 | 23,145,283.6 | 30,983,675.0 | 13,960,384.2 | 7,333,233.4 | 3,036,328.0 | 4,352,251.5 | 376,423,004.4 | | Efectivo y Equivalentes de Efectivo | 29,708,736.0 | 24,957,351.7 | 20,578,686.0 | 5,568,199.7 | 6,216,239.6 | 3,426,958.2 | 424,175.6 | 895,787.6 | 912,855.8 | 92,688,990.2 | | Moneda Nacional | 13,090,892.2 | 7,017,964.6 | 6,630,767.7 | 1,951,064.0 | 2,635,847.5 | 1,502,845.5 | 173,694.4 | 373,485.7 | 173,844.5 | 33,550,406.0 | | Caja | 2,716,687.4 | 1,710,250.4 | 2,584,325.5 | 303,151.3 | 345,199.0 | 258,561.4 | 14,331.9 | 15,659.4 | 95,493.2 | 8,043,659.6 | | Banco Central de Nicaragua | 6,179,059.8 | 5,030,750.3 | 3,642,652.1 | 674,155.4 | 881,442.6 | 289,271.5 | 918.0 | 36,133.4 | 40.5 | 16,734,423.6 | | Instituciones Financieras | 312,399.4 | 234,346.9 | 403,790.1 | 115,692.9 | 51,720.6 | 383,140.2 | 19,350.4 | 6,237.0 | 78,310.7 | 1,604,988.3 | | Depósitos Restringidos | 0.0 | 42,617.0 | 0.0 | 0.0 | 2,543.2 | 21,974.6 | 0.0 | 4,721.3 | 0.0 | 71,856.1 | | Equivalentes de Efectivo | 3,882,745.6 | 0.0 | 0.0 | 858,064.3 | 1,354,942.1 | 549,898.0 | 139,094.0 | 310,734.6 | 0.0 | 7,095,478.5 | | Moneda Extranjera | 16,617,843.8 | 17,939,387.1 | 13,947,918.2 | 3,617,135.8 | 3,580,392.0 | 1,924,112.6 | 250,481.3 | 522,301.9 | 739,011.4 | 59,138,584.1 | | Caja | 1,873,268.0 | 1,588,283.8 | 2,862,917.4 | 177,265.0 | 411,177.9 | 356,756.9 | 3,015.4 | 17,631.9 | 74,249.2 | 7,364,565.4 | | Banco Central de Nicaragua | 6,799,664.7 | 7,832,284.9 | 7,504,529.7 | 2,124,283.9 | 2,633,785.4 | 1,262,574.9 | 3,281.1 | 75,062.2 | 263.7 | 28,235,730.5 | | Instituciones Financieras | 5,831,004.9 | 3,898,671.2 | 3,580,471.1 | 561,412.2 | 401,149.5 | 113,683.1 | 244,184.8 | 199,566.3 | 661,806.6 | 15,491,949.8 | | Depósitos Restringidos | 25,143.4 | 668,289.6 | 0.0 | 39,962.0 | 134,279.2 | 26,041.1 | 0.0 | 101,824.4 | 2,691.9 | 998,231.7 | | Equivalentes de Efectivo | 2,088,762.9 | 3,951,857.6 | 0.0 | 714,212.7 | 0.0 | 165,056.5 | 0.0 | 128,217.1 | 0.0 | 7,048,106.8 | | Inversiones a Valor Razonable con Cambios en Resultados | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | | Inversiones a Valor Razonable con Cambios en Otro Resultado Integral | 1,202,306.6 | 1,231,576.3 | 10,753,862.7 | 0.0 | 7,043,049.5 | 6,750.0 | 250.0 | 389,434.6 | 0.0 | 20,627,229.7 | | Cartera a Costo Amortizado | 71,227,601.4 | 62,268,376.8 | 59,983,466.9 | 16,818,846.5 | 15,780,011.4 | 9,935,734.1 | 6,665,870.2 | 1,699,851.1 | 3,245,840.7 | 247,625,599.0 | | Inversiones a Costo Amortizado, Neto | 6,549,321.8 | 20,192,869.2 | 0.0 | 1,401,508.2 | 0.0 | 381,967.0 | 3,380,190.3 | 0.0 | 111,078.5 | 32,016,935.0 | | Cartera de Créditos, Neta | 64,678,279.5 | 42,075,507.5 | 59,983,466.9 | 15,417,338.3 | 15,780,011.4 | 9,553,767.1 | 3,285,679.9 | 1,699,851.1 | 3,134,762.2 | 215,608,664.0 | | Vigentes | 62,845,387.8 | 41,767,146.5 | 61,052,219.2 | 14,983,392.5 | 15,653,034.0 | 9,573,492.2 | 3,160,564.4 | 1,594,022.9 | 3,063,783.9 | 213,693,043.4 | | Prorrogados | 71,911.3 | 10,696.5 | 151,220.2 | 0.0 | 0.0 | 0.0 | 2,746.8 | 0.0 | 0.0 | 236,574.8 | | Reestructurados | 2,802,239.0 | 795,335.3 | 2,428,387.6 | 545,608.1 | 308,702.7 | 134,195.0 | 3,208.1 | 146,402.5 | 9,158.8 | 7,173,237.2 | | Vencidos | 324,801.7 | 477,900.8 | 288,173.7 | 161,688.0 | 145,959.1 | 43,015.5 | 4,019.3 | 0.0 | 56,936.0 | 1,502,493.9 | | Cobro Judicial | 290,737.0 | 125,412.4 | 255,002.6 | 82,643.0 | 45,651.3 | 11,973.0 | 211,087.1 | 2,580.7 | 826.1 | 1,025,913.3 | | Diferimiento de comisiones y otros | -110,854.0 | -166,801.3 | -298,010.1 | -59,854.0 | -41,861.0 | -26,280.2 | -1,262.0 | -5,657.2 | -22,134.3 | -732,714.0 | | Intereses y Comisiones por Cobrar sobre Cartera de Créditos | 824,403.2 | 514,275.2 | 646,234.4 | 190,088.3 | 193,358.0 | 134,971.2 | 39,372.7 | 13,216.8 | 139,385.7 | 2,695,305.3 | | (-) Provisión de Cartera de Créditos | -2,370,346.5 | -1,448,457.8 | -4,539,760.6 | -486,227.6 | -524,832.7 | -317,599.6 | -134,056.5 | -50,714.6 | -113,193.9 | -9,985,189.9 | | Cuentas por Cobrar, Neto | 610,340.5 | 1,050,179.4 | 908,477.9 | 93,172.7 | 180,186.1 | 98,192.6 | 46,603.5 | 3,877.5 | 16,213.0 | 3,007,243.0 | | Activos no Corrientes Mantenidos para la Venta | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | | Activos Recibidos en Recuperación de Créditos | 204,249.0 | 331,652.8 | 0.0 | 21,104.7 | 1,984.0 | 364.5 | 2,482.6 | 0.0 | 3,002.8 | 564,840.4 | | Participaciones | 391,565.3 | 2,260,053.3 | 131,367.0 | 49,144.6 | 815,615.9 | 0.0 | 0.0 | 0.0 | 0.0 | 3,647,746.2 | | Activo Material | 2,098,854.4 | 1,048,257.6 | 1,225,944.7 | 244,813.4 | 513,123.6 | 326,297.8 | 147,391.4 | 12,490.3 | 77,037.8 | 5,694,211.2 | | Activos Intangibles | 296,300.4 | 110,803.4 | 28,469.7 | 116,169.4 | 162,257.4 | 36,217.7 | 16,822.4 | 30,666.9 | 9,105.4 | 806,812.9 | | Activos Fiscales | 7,175.0 | 19,048.0 | 0.0 | 60,024.4 | 53,671.3 | 4,805.7 | 19,633.5 | 23.1 | 38,319.3 | 202,700.2 | | Otros Activos | 591,736.5 | 319,719.1 | 65,690.4 | 173,808.0 | 217,536.3 | 125,063.6 | 10,004.1 | 4,196.9 | 49,876.7 | 1,557,631.7 | | Pasivo | 90,396,046.7 | 78,650,962.3 | 76,657,937.6 | 20,767,918.0 | 27,276,201.3 | 12,165,053.7 | 1,315,778.0 | 1,948,876.3 | 3,387,267.2 | 312,566,041.1 | | Pasivos Financieros a Costo Amortizado | 88,523,937.0 | 77,358,871.8 | 74,544,516.3 | 20,022,391.7 | 26,330,364.6 | 11,792,223.6 | 1,212,254.3 | 1,922,355.5 | 3,110,965.8 | 304,817,880.6 | | Obligaciones con el Público | 77,846,254.6 | 74,366,113.7 | 67,397,211.4 | 17,173,149.9 | 19,292,034.7 | 9,482,603.7 | 0.0 | 829,339.7 | 0.0 | 266,386,707.8 | | Moneda Nacional | 34,322,257.2 | 26,285,064.7 | 19,951,493.8 | 3,582,580.9 | 4,021,830.6 | 1,445,572.7 | 0.0 | 43,803.6 | 0.0 | 89,652,603.6 | | Depósitos a la Vista | 20,298,256.4 | 15,008,249.8 | 12,594,586.6 | 1,513,499.8 | 2,982,556.8 | 850,046.4 | 0.0 | 31,820.1 | 0.0 | 53,279,016.0 | | Depósitos de Ahorro | 12,641,408.8 | 10,272,654.2 | 6,780,436.0 | 1,871,998.8 | 691,492.0 | 493,923.2 | 0.0 | 6,772.1 | 0.0 | 32,758,685.0 | | Depósitos a Plazo | 1,382,592.0 | 1,004,160.7 | 576,471.2 | 197,082.4 | 347,781.8 | 101,603.1 | 0.0 | 5,211.5 | 0.0 | 3,614,902.6 | | Otros Depósitos del Público | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | | Moneda Extranjera | 43,213,634.4 | 47,843,868.2 | 47,262,599.3 | 13,409,955.4 | 15,111,937.9 | 7,990,490.4 | 0.0 | 783,737.5 | 0.0 | 175,616,223.2 | | Depósitos a la Vista | 10,273,271.4 | 11,181,391.5 | 14,827,765.8 | 1,757,059.5 | 3,931,267.5 | 1,925,486.9 | 0.0 | 252,001.0 | 0.0 | 44,148,243.5 | | Depósitos de Ahorro | 21,778,187.6 | 28,145,465.3 | 23,326,284.0 | 4,948,516.8 | 3,734,570.2 | 2,810,356.4 | 0.0 | 84,796.5 | 0.0 | 84,828,176.7 | | Depósitos a Plazo | 11,162,175.4 | 8,517,011.4 | 9,108,549.6 | 6,704,379.2 | 7,446,100.2 | 3,254,647.1 | 0.0 | 446,940.0 | 0.0 | 46,639,802.9 | | Otros Depósitos del Público | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | | Intereses sobre Obligaciones con el Público por Depósitos | 310,363.0 | 237,180.8 | 183,118.3 | 180,613.5 | 158,266.2 | 46,540.5 | 0.0 | 1,798.6 | 0.0 | 1,117,881.0 | | Otras Obligaciones Diversas con el Público | 1,441,170.3 | 707,142.9 | 305,368.8 | 154,556.7 | 61,419.9 | 83,183.9 | 3,942.2 | 377.8 | 7,101.7 | 2,764,264.4 | | Obligaciones por Depósitos de Instituciones Financieras y de Organismos Internacionales | 1,951,702.9 | 1,397,773.3 | 2,719,967.0 | 1,197,371.2 | 3,506,049.8 | 1,600,614.4 | 0.0 | 1,054,833.5 | 0.0 | 13,428,312.0 | | Obligaciones por Emisión de Deuda | 0.0 | 0.0 | 0.0 | 22,183.8 | 0.0 | 0.0 | 0.0 | 0.0 | 18,361.7 | 40,545.6 | | Pasivos por Operaciones de Reporto | 0.0 | 0.0 | 0.0 | 0.0 | 1,234,814.9 | 0.0 | 0.0 | 0.0 | 0.0 | 1,234,814.9 | | Obligaciones con Instituciones Financieras y por otros Financiamientos | 6,848,241.4 | 887,506.0 | 3,722,272.5 | 1,300,180.5 | 1,991,990.3 | 373,040.8 | 1,208,312.1 | 37,804.4 | 3,085,502.4 | 19,454,850.3 | | Obligaciones con el Banco Central de Nicaragua | 436,567.8 | 335.9 | 399,696.6 | 174,949.6 | 244,054.8 | 252,780.9 | 0.0 | 0.0 | 0.0 | 1,508,385.6 | | Arrendamiento Financiero | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | | Pasivos Financieros a Valor Razonable con Cambios en Resultados | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | | Pasivos Fiscales | 185,239.1 | 383,890.7 | 248,560.2 | 25,674.9 | 94,184.1 | 60,901.5 | 26,434.4 | 2,350.5 | 62,707.4 | 1,089,942.7 | | Obligaciones Subordinadas y/o Convertibles en Capital | 0.0 | 0.0 | 0.0 | 383,151.3 | 384,381.6 | 0.0 | 0.0 | 0.0 | 95,538.1 | 863,070.9 | | Otros Pasivos y Provisiones | 1,686,870.6 | 908,199.8 | 1,864,861.1 | 336,700.2 | 467,270.9 | 311,928.6 | 77,089.3 | 24,170.3 | 118,056.0 | 5,795,146.8 | | PATRIMONIO | 15,942,818.4 | 14,946,056.0 | 17,018,027.7 | 2,377,365.6 | 3,707,473.7 | 1,795,330.5 | 6,017,455.4 | 1,087,451.7 | 964,984.3 | 63,856,963.4 | | Fondos Propios | 15,864,208.5 | 14,488,025.2 | 16,663,216.2 | 2,366,918.3 | 3,490,420.5 | 1,739,610.2 | 5,933,048.7 | 1,087,202.9 | 934,820.5 | 62,567,471.1 | | Capital Social Pagado | 3,928,500.0 | 5,008,872.0 | 4,683,332.0 | 982,108.4 | 2,585,931.5 | 838,390.9 | 4,999,168.2 | 1,474,501.0 | 700,710.0 | 25,201,513.9 | | Aportes a Capitalizar | 4,321,823.0 | 0.6 | 1,464,972.0 | 695,861.7 | 0.0 | 0.3 | 0.0 | 0.0 | 70,702.4 | 6,553,360.0 | | Obligaciones Convertibles en Capital | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | | Capital Donado | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 258,418.0 | 0.0 | 0.0 | 258,418.0 | | Reservas Patrimoniales | 2,728,206.3 | 2,838,902.6 | 3,121,578.5 | 542,756.5 | 589,574.5 | 181,947.2 | 611,600.3 | 0.0 | 58,619.3 | 10,673,185.1 | | Resultados Acumulados | 3,500,436.4 | 5,016,455.0 | 5,480,675.5 | 66,318.3 | 38,317.3 | 576,987.1 | 0.0 | -324,997.9 | 39,438.2 | 14,393,629.9 | | Resultado del Ejercicio | 1,385,242.9 | 1,623,795.0 | 1,912,658.2 | 79,873.4 | 276,597.3 | 142,284.7 | 63,862.2 | -62,300.2 | 65,350.6 | 5,487,364.2 | | Otro Resultado Integral Neto | -46,250.4 | -16,473.1 | 1,539.8 | -618.1 | 7,880.3 | 2,017.2 | 15,531.2 | 248.8 | 3,108.2 | -33,016.1 | | Ajustes de Transición | 124,860.3 | 474,503.9 | 353,271.8 | 11,065.4 | 209,172.9 | 53,703.1 | 68,875.5 | 0.0 | 27,055.6 | 1,322,508.3 | | CUENTAS CONTINGENTES | 27,681,225.9 | 17,019,392.0 | 23,043,184.0 | 1,408,639.5 | 12,991,991.3 | 3,350,645.6 | 0.0 | 115,322.8 | 0.0 | 85,610,401.0 | | CUENTAS DE ORDEN | 164,366,170.2 | 108,428,278.0 | 532,304,963.3 | 52,520,713.9 | 34,808,302.7 | 25,618,754.0 | 14,750,866.9 | 4,035,962.1 | 5,346,872.1 | 942,180,883.3 |
| | Información contable reportada por las instituciones financieras supervisadas. | | La información de este Estado Financiero no ha sido auditada. Para mayor información le recomendamos visitar el sitio web de la institución, el cual contiene los Estados Financieros auditados más recientes. | | A partir de enero 2019 Banco Produzcamos Consolida en el Sistema Bancario y en el Sistema Financiero Nacional. | | La comparación de estados financieros es obligatoria a partir del año 2020. | | TIPO DE CAMBIO OFICIAL AL 31 DE AGOSTO DE 2025 C$ 36.6243 X US$ 1.00 | | TIPO DE CAMBIO OFICIAL AL 31 DE AGOSTO DE 2024 C$ 36.6243 X US$ 1.00 | | El Consejo Directivo de la SIBOIF mediante Resolución No. CD-SIBOIF-1218-1-DIC1-2020 de fecha 01 de diciembre del 2020, autorizó a FINANCIERA FINCA NICARAGUA, SOCIEDAD ANÓNIMA su solicitud de revocación de Licencia para operar como Financiera bajo la supervisión y regulación de la SIBOIF. Por lo anterior, a partir de enero de 2021, la SIBOIF no publica información relativa a esta entidad. | | El Consejo Directivo de la SIBOIF mediante Resolución No. CD-SIBOIF-1222-1-DIC17-2020 de fecha 17 de diciembre del 2020, autorizó a FINANCIERA FUNDESER, SOCIEDAD ANÓNIMA su solicitud de revocación de Licencia para operar como Financiera bajo la supervisión y regulación de la SIBOIF. Por lo anterior, a partir de enero de 2021, la SIBOIF no publica información relativa a esta entidad. | | El Banco Corporativo, S.A (BANCORP) solicitó la autorización a la Superintendencia de Bancos, para proceder a la disolución voluntaria anticipada; por consiguiente, de conformidad al artículo 15 de la ley No. 561 “Ley General de Bancos, Instituciones Financieras no Bancarias y Grupos Financieros”, a partir de julio del 2019 se suspendió la publicación en la página Web de la SIBOIF, de la información correspondiente a la entidad en mención. | | El Consejo Directivo Monetario y Financiero, mediante Resolución No. CDMF-V-4-25 de fecha 19 de febrero de 2025, autorizó la revocación de la licencia de FINANCIERA FAMA, SOCIEDAD ANÓNIMA, para operar como Financiera bajo la supervisión y regulación de la SIBOIF. Dicha revocación fue inscrita en el Registro Público de la Propiedad Inmueble y Mercantil de Managua en fecha 21 de marzo de 2025 y publicada en La Gaceta, Diario Oficial No. 62 del 1 de abril de 2025. Por lo anterior, a partir del mes de marzo de 2025, la SIBOIF no publica información relativa a esta entidad. |
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