CAPÍTULO VI  Sector Financiero													CUADRO No. 6.3.2
INSTITUCIONES FINANCIERAS DE DESARROLLO (IFD) AUTOREGULADAS (1)
ESTADOS FINANCIEROS POR IFD
(En dólares) (2008)
ESTADO DE SITUACIÓN PATRIMONIAL	ANED	CIDRE	CRECER	DIACONIA	EMPRENDER	FONCRESOL	FONDECO	FUBODE	FUNBODEM	IDEPRO	IMPRO	PROMUJER	SARTAWI
ACTIVO
DISPONIBILIDADES	1,252,568	408,302	956,113	1,125,269	253,783	231,777	408,927	725,505	92,035	439,317	35,649	574,204	250,925
INVERSIONES TEMPORARIAS	519,719	131,125	2,566,866	300,000	9,972	247,419	16,326	17,767	2,569	77,333	32,527	1,729,297	3,954
CARTERA	10,316,856	10,164,922	37,868,333	24,887,496	1,973,399	2,118,286	7,763,043	6,797,095	10,041,501	6,446,486	976,400	26,682,131	2,219,397
CARTERA VIGENTE	9,914,459	9,164,931	37,033,479	25,656,944	2,017,804	1,999,366	7,297,881	6,414,978	9,869,533	6,314,237	975,513	27,627,326	2,007,966
CARTERA VENCIDA	165,123	121,393	343,871	20,559	53,758	16,076	71,888	67,927	152,902	52,552	4,867	348,903	23,296
CARTERA EN EJECUCIÓN	688,428	76,676	32,985	122,225	0	161,207	207,444	31,068	114,795	95,986	0	36,221	20,908
Cartera reprogramada o reestructurada vigente	0	798,779	0	23,054	0	77,174	447,795	1,279	16,764	0	42,135	0	127,357
Cartera reprogramada o reestructurada vencida	0	5,636	0	0	0	3,168	5,738	0	4,620	0	1,454	0	1,805
Cartera reprogramada o reestructurada en ejecución	0	86,931	0	13,191	0	367,042	46,175	0	3,426	0	0	0	31,111
PRODUCTOS DEVENGADOS POR COBRAR CARTERA	231,602	193,285	1,072,681	332,511	26,532	32,296	189,462	397,747	112,558	233,712	51,437	0	95,762
(PREVISIÓN PARA INCOBRABILIDAD DE CARTERA)	-682,755	-282,709	-614,683	-1,280,989	-124,694	-538,044	-503,339	-115,903	-233,097	-250,000	-99,006	-1,330,318	-88,807
OTRAS CUENTAS POR COBRAR	498,999	54,164	247,539	50,289	15,412	35,989	131,854	51,883	147,129	3,413,694	1,219	722,536	114,530
BIENES REALIZABLES	28,448	309,427	26	0	0	0	29,433	0	12,095	0	0	0	3,645
INVERSIONES PERMANENTES	656,823	1,699,642	29,912	343,231	68,497	2,800	415,812	20,385	4,770	148,443	67,892	180,875	7,494
BIENES DE USO	434,862	727,284	1,107,934	1,240,194	86,993	43,256	445,514	162,912	311,795	422,085	8,517	1,054,028	249,803
OTROS ACTIVOS	561,967		277,581	67,254	7,818	3,070	22,450	8,956	2,383	21,990	0	156,863	36,616
TOTAL ACTIVO	14,270,243	13,494,866	43,054,304	28,013,732	2,415,873	2,682,597	9,233,359	7,784,503	10,614,278	10,969,348	1,122,204	31,099,935	2,886,365
PASIVO
OBLIGACIONES CON EL PÚBLICO	0	58	0	0	0	0	0	0	0	0	0	0	0
OBLIGACIONES CON INSTITUCIONES FISCALES	0	0	0	0	0	0	0	0	0	0	0	0	0
OBLIGACIONES CON BANCOS Y ENTIDADES DE FINANCIAMIENTO	11,842,123	7,716,400	23,201,299	6,145,426	1,575,294	356,893	5,012,457	3,000,618	7,581,763	4,175,610	526,079	15,849,701	2,336,182
OTRAS CUENTAS POR PAGAR	1,330,707	1,118,409	1,033,190	628,065	264,769	143,667	737,834	1,353,026	133,537	913,262	29,580	1,472,419	190,244
PREVISIONES	0	0	1,615,440	102,368		3,221		46,389			34,923	110,598	8,561
VALORES EN CIRCULACIÓN	0	0	0	0	0	0	0	0	0	0	0	0	0
OBLIGACIONES SUBORDINADAS	117,355	636,702	390,863	74,998	17,298	0	543,536	0	0	179,878	0	0	143,200
TOTAL PASIVO	13,290,186	9,471,569	26,240,792	6,950,857	1,857,362	503,781	6,293,827	4,400,033	7,715,300	5,268,749	590,582	17,432,717	2,678,187
PATRIMONIO
CAPITAL SOCIAL	0	2,675,141	10,390,523	5,519,636	349,658	0	2,206,219	0	1,980,611	1,293,736	412,465	0	1,257,471
APORTES NO CAPITALIZADOS	1,842,415	987,739	435,225	0	0	2,185,977	189,348	1,018,718	99,979	1,105,873	0	3,035,134	556,022
AJUSTES AL PATRIMONIO	208,254	0	0	1,795,930	0	0	0	0	0	59,713	0	0	157,501
RESERVAS	385,416	79,526	1,746,602	0	31,375	0	179,796	-265,405	408,167	0	63,408	9,389,826	0
RESULTADOS ACUMULADOS	-1,456,028	280,892	4,241,164	13,747,310	177,479	-7,161	364,169	2,631,158	410,220	3,241,277	55,749	1,242,257	-1,762,816
TOTAL PATRIMONIO	980,057	4,023,297	16,813,512	21,062,876	558,512	2,178,816	2,939,533	3,384,470	2,898,977	5,700,599	531,622	13,667,217	208,179
TOTAL DEL PASIVO Y PATRIMONIO	14,270,243	13,494,866	43,054,304	28,013,732	2,415,873	2,682,597	9,233,359	7,784,503	10,614,278	10,969,348	1,122,204	31,099,935	2,886,366
ESTADO DE GANANCIAS Y PÉRDIDAS
INGRESOS FINANCIEROS	2,037,451	1,667,650	13,060,052	5,897,277	1,038,313	452,482	1,754,343	1,894,405	2,091,046	1,009,343	164,040	9,159,581	519,475
GASTOS FINANCIEROS	-510,069	-512,962	-1,776,711	-467,921	-164,696	-18,661	-337,297	-202,918	-687,618	-300,941	-11,603	-988,018	-136,238
RESULTADO FINANCIERO BRUTO	1,527,382	1,154,688	11,283,341	5,429,355	873,617	433,821	1,417,046	1,691,488	1,403,428	708,402	152,437	8,171,563	383,237
OTROS INGRESOS OPERATIVOS	185,808	724,030	12,932	812,670	22,359	7,677	144,794	35,410	259,498	126,857	13,976	91,949	74,358
OTROS GASTOS OPERATIVOS	-44,235	-62,965	-1,584,914	-60,885	0	0	-49,273	-13,641	-15,786	-228,015		-52,926	-10,734
RESULTADO DE OPERACIÓN  BRUTO	1,668,955	1,815,753	9,711,358	6,181,141	895,977	441,498	1,512,566	1,713,257	1,647,139	607,244	166,413	8,210,586	446,861
RECUPERACIÓN DE ACTIVOS FINANCIEROS	787,047	657,390	389,175	91,265	2,352	85,347	349,755	18,812	327,723	163,512		45,201	155,359
CARGOS POR INCOB.Y DESVALORIZACIÓN  DE ACTIVOS FINANCIEROS	-791,877	-981,436	-914,042	-593,253	-95,500	-31,537	-319,395	-107,677	-463,766	-73,926	-5,920	-1,189,030	-70,246
RESULTADO DE OPERACIÓN  DESPUÉS DE INCOBRABLES	1,664,126	1,491,706	9,186,491	5,679,153	802,829	495,309	1,542,927	1,624,393	1,511,097	696,829	160,493	7,066,757	531,974
GASTOS DE ADMINISTRACIÓN	-1,830,836	-987,974	-7,210,533	-2,569,213	-653,443	-308,979	-1,122,331	-1,060,135	-1,141,660	-600,224	-116,520	-4,707,180	-765,725
RESULTADO DE OPERACIÓN NETO	-166,710	503,732	1,975,958	3,109,939	149,386	186,330	420,596	564,258	369,437	96,605	43,973	2,359,576	-233,751
ABONOS POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	-2,324,744	-867,603	-489,626	-263,219	-63,341	5,032	-1,159,234	-145,326	-814,694	0	0	-2,672,408	-216,585
CARGOS POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	2,465,898	611,315	1,921,439	-3,198,941	91,765	-56,673	1,085,298	169,551	891,469	0	0	2,697,821	209,068
RESULTADO DESPUÉS DE AJUSTE POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	-25,556	247,444	3,407,771	-352,221	177,810	134,689	346,660	588,482	446,212	96,605	43,973	2,384,989	-241,267
INGRESOS EXTRAORDINARIOS	2	144	72,996	0	54	0	701	0	0	2,987,245	11,776	87,211	43,824
GASTOS EXTRAORDINARIOS	0	-10,449	-522	0	-385	0	-11,284	0	0	-531,604		-26,124	-6,209
RESULTADO NETO DEL EJERCICIO ANTES DE AJUSTES DE GESTIÓNES ANTERIORES	-25,555	237,139	3,480,245	-352,221	177,479	134,689	336,077	588,482	446,212	2,552,246	55,749	2,446,076	-203,652
INGRESOS DE GESTIÓNES ANTERIORES	103,578	0	101,981	8,394	0	5,451		2,961	1,733	0	0	1,232,141	3,808
GASTOS DE GESTIÓNES ANTERIORES	-74,456	0	-24,409	-14,548	0	-103	-649	-4,724	-19,813	0	0	-1,313,920	-3,196
RESULTADO ANTES DE IMPUESTOS Y AJUSTES CONTABLE POR EFECTO DE INFLACION	3,567	237,139	3,557,818	-358,374	177,479	140,037	335,427	586,719	428,132	2,552,246	55,749	2,364,297	-203,040
ABONOS POR AJUSTE POR INFLACIÓN	0	-7,681	0	-1,355,415	0	0	18,758		0	0	0	0	31,520
CARGOS POR AJUSTE POR INFLACIÓN	0	0	0	3,715,621	0	0	-154,477	265,405	0	0	0	0	18,429
RESULTADO ANTES DE IMPUESTOS	3,567	229,458	3,557,818	2,001,831	177,479	140,037	199,708	852,124	428,132	2,552,246	55,749	2,364,297	-153,091
IMPUESTO SOBRE LAS UTILIDADES DE LAS EMPRESAS	0	0	0	0	0	0	0	0	0	0	0	0	0
RESULTADO NETO DE LA GESTIÓN	3,567	229,458	3,557,818	2,001,831	177,479	140,037	199,708	852,124	428,132	2,552,246	55,749	2,364,297	-153,091
Fuente: Asociación de Instituciones Financieras de Desarrollo (FINRURAL).
(1) Los datos corresponden a las IFD u ONG financieras asociadas a FINRURAL, dedicadas fundamentalmente al Microcrédito y Autoreguladas.
CAPÍTULO VI  Sector Financiero													CUADRO No. 6.3.2
INSTITUCIONES FINANCIERAS DE DESARROLLO (IFD) AUTOREGULADAS (1)
ESTADOS FINANCIEROS  POR IFD
(En dólares) (2009)
ESTADO DE SITUACIÓN PATRIMONIAL	ANED	CIDRE	CRECER	DIACONIA	EMPRENDER	FONCRESOL	FONDECO	FUBODE	FUNBODEM	IDEPRO	IMPRO	PROMUJER	SARTAWI
ACTIVO
DISPONIBILIDADES	1,966,908	1,423,293	1,033,795	1,662,922	679,692	624,686	1,131,627	1,849,294	207,632	3,475,279	60,059	1,373,073	249,185
INVERSIONES TEMPORARIAS	482,136	205,575	1,749,061	588,880	614,337	213,874	4,743	19,541	2,162	181,967	150,043	1,519,462	4,050
CARTERA	10,771,879	11,279,910	46,753,349	30,441,725	2,480,288	1,763,282	9,812,340	7,194,134	11,479,797	12,034,178	1,206,818	26,997,359	3,518,098
CARTERA VIGENTE	10,392,378	10,750,325	45,635,659	31,262,910	2,523,019	1,725,541	9,457,076	6,903,934	11,517,891	11,440,533	1,175,414	27,703,801	3,338,722
CARTERA VENCIDA	75,265	148,090	386,518	77,060	62,620	31,638	57,597	188,910	51,569	60,148	617	121,296	52,686
CARTERA EN EJECUCIÓN	322,984	60,326	45,347	31,928	0	17,518	257,548	95,139	250,395	79,227	0	208,816	54,552
Cartera reprogramada o reestructurada vigente	0	483,254	0	23,981	9,847	11,893	147,720	876	20,660	1,037,369	39,987	0	25,723
Cartera reprogramada o reestructurada vencida	0	23,217	0	279	5,526	1,322	3,424	0	0	28,919	723	0	2,041
Cartera reprogramada o reestructurada en ejecución	0	24,656	0	0	0	645	116,113	0	15,829	1,500	0	0	37,645
PRODUCTOS DEVENGADOS POR COBRAR CARTERA	244,516	220,626	1,261,088	407,020	40,617	20,887	279,024	324,621	126,599	281,385	52,815	270,022	125,775
(PREVISIÓN PARA INCOBRABILIDAD DE CARTERA)	-263,264	-430,585	-575,262	-1,361,454	-161,341	-46,162	-506,161	-319,347	-503,147	-894,903	-62,738	-1,306,577	-119,045
OTRAS CUENTAS POR COBRAR	735,726	47,915	380,288	46,733	77,932	32,867	221,341	234,601	135,676	283,633	397	108,023	299,178
BIENES REALIZABLES	17,817	272,338	0	0	0	0	20,058	0	0	0	0	0	3,219
INVERSIONES PERMANENTES	115,007	1,790,376	554,154	44,507	70,318	2,800	653,215	7,000	4,839	195,594	91,314	694,831	7,494
BIENES DE USO	335,855	841,814	1,570,392	1,176,662	92,311	71,944	488,754	205,408	332,315	539,272	13,183	1,568,995	215,238
OTROS ACTIVOS	734,538		484,575	40,286	106,078	0	34,597	15,878	8,503	19,152,788		267,792	52,228
TOTAL ACTIVO	15,159,865	15,861,219	52,525,615	34,001,715	4,120,956	2,709,453	12,366,675	9,525,855	12,170,924	35,862,711	1,521,814	32,529,535	4,348,690
PASIVO
OBLIGACIONES CON EL PÚBLICO	0	0	0	0	0	0	0	0	0	0	0	0	0
OBLIGACIONES CON INSTITUCIONES FISCALES	0	0	0	0	0	0	0	0	0	0	0	0	0
OBLIGACIONES CON BANCOS Y ENTIDADES DE FINANCIAMIENTO	11,115,493	9,277,994	30,317,837	8,474,050	2,811,497	213,411	7,698,762	4,693,916	8,688,676	10,312,590	822,015	15,806,264	2,152,043
OTRAS CUENTAS POR PAGAR	2,143,766	1,555,544	1,090,069	870,225	679,815	274,635	1,042,994	1,045,886	201,054	20,002,090	68,592	1,466,303	2,012,944
PREVISIONES	42,171		2,285,821	233,592	0		76,240	43,966	78,537	9,928	45,490	230,882
VALORES EN CIRCULACIÓN	0	0	0	0	0	0	0	0	0	0	0	0	0
OBLIGACIONES SUBORDINADAS	86,018	25,000	390,863		17,298		411,969	0	0	176,115	0	406,244	140,000
TOTAL PASIVO	13,387,447	10,858,539	34,084,590	9,577,867	3,508,610	488,046	9,229,964	5,783,768	8,968,268	30,500,723	936,097	17,909,693	4,304,988
PATRIMONIO
CAPITAL SOCIAL	0	3,225,141	0	0	509,389	0	2,206,219	0	2,129,012	5,009,703	483,013	0	1,257,471
APORTES NO CAPITALIZADOS	2,878,840	987,739	13,480,062	5,599,186	0	2,186,574	189,348	3,052,715	106,979	0	0	3,315,824	556,022
AJUSTES AL PATRIMONIO	208,254	0	0	0	0	0	0	0	0	64,853	0	0	189,750
RESERVAS	385,416	108,843	3,246,051	15,543,240	49,122	0	505,493	479,749	664,878	200,000	48,610	10,527,762	398,887
RESULTADOS ACUMULADOS	-1,700,092	680,959	1,714,911	3,281,422	53,834	34,833	251,942	209,623	301,788	87,433	54,094	776,255	-2,358,428
TOTAL PATRIMONIO	1,772,418	5,002,681	18,441,025	24,423,847	612,346	2,221,407	3,153,003	3,742,087	3,202,656	5,361,988	585,716	14,619,841	43,702
TOTAL DEL PASIVO Y PATRIMONIO	15,159,865	15,861,219	52,525,615	34,001,715	4,120,956	2,709,453	12,382,967	9,525,855	12,170,923	35,862,711	1,521,814	32,529,535	4,348,689
ESTADO DE GANANCIAS Y PÉRDIDAS
INGRESOS FINANCIEROS	2,104,773	1,929,323	15,231,401	7,262,006	1,029,291	251,075	2,173,297	2,091,412	2,645,014	1,990,025	176,584	8,401,350	553,815
GASTOS FINANCIEROS	-510,502	-629,769	-2,043,814	-755,906	-208,709	-12,592	-465,016	-298,421	-813,992	-375,169	-14,460	-1,249,976	-155,586
RESULTADO FINANCIERO BRUTO	1,594,271	1,299,555	13,187,587	6,506,101	820,582	238,483	1,708,281	1,792,991	1,831,022	1,614,856	162,124	7,151,375	398,228
OTROS INGRESOS OPERATIVOS	201,696	305,438	18,619	914,434	153,217	186	204,196	76,756	304,210	502,112	10,267	763,617	129,444
OTROS GASTOS OPERATIVOS	-55,880	-17,191	-596,348	-84,813		-272	-52,692	-23,956	-24,987	-314,246	-6,983	-146,515	-5,556
RESULTADO DE OPERACIÓN  BRUTO	1,740,087	1,587,802	12,609,858	7,335,721	973,799	238,397	1,859,785	1,845,791	2,110,244	1,802,722	165,408	7,768,476	522,117
RECUPERACIÓN DE ACTIVOS FINANCIEROS	719,083	336,912	723,816	471,596	3,653	132,704	504,776	491,651	422,426	90,276	966	833,750	90,878
CARGOS POR INCOB.Y DESVALORIZACIÓN  DE ACTIVOS FINANCIEROS	-485,876	-411,360	-1,777,580	-798,719	-65,338	-29,867	-631,723	-844,620	-757,355	-160,203	-2,958	-1,462,812	-92,940
RESULTADO DE OPERACIÓN  DESPUÉS DE INCOBRABLES	1,973,294	1,513,354	11,556,094	7,008,598	912,114	341,233	1,732,838	1,492,822	1,775,315	1,732,795	163,416	7,139,414	520,055
GASTOS DE ADMINISTRACIÓN	-2,011,414	-929,937	-9,937,944	-3,564,680	-857,563	-306,111	-1,481,098	-1,282,116	-1,482,664	-1,741,571	-128,913	-6,601,740	-772,053
RESULTADO DE OPERACIÓN  NETO	-38,120	583,417	1,618,150	3,443,918	54,550	35,122	251,740	210,706	292,651	-8,776	34,503	537,673	-251,998
ABONOS POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	5,319	2,595	8,201	-89,238	-672	55		2,890	0	22,767	0	0	3,561
CARGOS POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	0	0	-5,053	0	-44	-343		-6,147	0	0	0	0	-1,745
RESULTADO DESPUÉS DE AJUSTE POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	-32,801	586,012	1,621,298	3,354,680	53,834	34,833	251,740	207,450	292,651	13,991	34,503	537,673	-250,182
INGRESOS EXTRAORDINARIOS	8,816	313	166,659	0	0	0	966	0	0	73,441	19,914	373,824	18,182
GASTOS EXTRAORDINARIOS	0	-29,316	-43,692	0	0	0	0	-84	0	0	-324	-4,840
RESULTADO NETO DEL EJERCICIO ANTES DE AJUSTES DE GESTIÓNES ANTERIORES	-23,985	557,009	1,744,266	3,354,680	53,834	34,833	252,706	207,366	292,651	87,432	54,094	906,658	-232,000
INGRESOS DE GESTIÓNES ANTERIORES	53,488	0	13,693	9,756	0	0	2,721	0	17,216	0	0	121,370	8,308
GASTOS DE GESTIÓNES ANTERIORES	-27,714	0	-43,047	-83,015	0	0	-3,485	2,256	-8,080	0	0	-263,620	-15,651
RESULTADO ANTES DE IMPUESTOS Y AJUSTES CONTABLE POR EFECTO DE INFLACION	1,790	557,009	1,714,911	3,281,422	53,834	34,833	251,942	209,623	301,788	87,432	54,094	764,408	-239,343
ABONOS POR AJUSTE POR INFLACIÓN	0	0	0	0	0	0	0	0	0	0	0	0	108,411
CARGOS POR AJUSTE POR INFLACIÓN	0	0	0	0	0	0	0	0	0	0	0	0	-105,690
RESULTADO ANTES DE IMPUESTOS	1,790	557,009	1,714,911	3,281,422	53,834	34,833	251,942	209,623	301,788	87,432	54,094	764,408	-236,621
IMPUESTO SOBRE LAS UTILIDADES DE LAS EMPRESAS	0	0	0	0	0	0	0	0	0	0	0	0	0
RESULTADO NETO DE LA GESTIÓN	1,790	557,009	1,714,911	3,281,422	53,834	34,833	251,942	209,623	301,788	87,432	54,094	764,408	-236,621
Fuente: Asociación de Instituciones Financieras de Desarrollo (FINRURAL).
(1) Los datos corresponden a las IFD u ONG financieras asociadas a FINRURAL, dedicadas fundamentalmente al Microcrédito y Autoreguladas.
CAPÍTULO VI  Sector Financiero													CUADRO No. 6.3.2
INSTITUCIONES FINANCIERAS DE DESARROLLO (IFD) AUTOREGULADAS (1)
ESTADOS FINANCIEROS POR IFD
(En dólares) (2010)
ESTADO DE SITUACIÓN PATRIMONIAL	ANED	CIDRE	CRECER	DIACONIA	EMPRENDER	FONCRESOL	FONDECO	FUBODE	FUNBODEM	IDEPRO	IMPRO	PROMUJER	SARTAWI
ACTIVO
DISPONIBILIDADES	1,854,398.7	1,387,732.7	1,253,663.6	2,839,968.0	403,426.4	257,453.4	624,535.7	1,081,379.9	1,273,767.1	1,317,223.3	317,893.4	1,964,403.5	536,855.2
INVERSIONES TEMPORARIAS	605,103.4	153,795.6	1,832,448.2	31,154.0	774,494.6	102,376.9	218,041.3	11,561.2	4,748.6	188,045.5	187,545.8	3,372,715.3	3,733.8
CARTERA	6,615,541.8	16,275,756.7	57,866,795.5	39,717,530.1	3,973,380.1	2,237,046.5	13,302,576.4	9,819,891.9	14,533,588.6	20,428,778.8	1,989,842.5	34,039,768.8	8,740,692.5
CARTERA VIGENTE	6,182,714.2	15,989,217.9	57,660,070.0	40,935,587.5	4,028,607.6	2,203,507.7	12,970,203.7	9,563,923.0	14,646,590.4	18,970,281.7	1,925,140.6	33,815,174.2	8,253,600.9
CARTERA VENCIDA	579,120.9	82,138.6	306,535.1	116,324.6	102,147.9	6,814.2	99,031.2	95,884.6	68,513.8	116,181.0	2,251.8	91,322.3	168,796.9
CARTERA EN EJECUCIÓN	97,352.4	221,444.3	71,390.1	25,889.4	0.0	48,855.3	187,199.2	85,715.1	220,783.7	50,209.1	0.0	129,285.7	25,572.4
Cartera reprogramada o reestructurada vigente	0.0	596,401.9	0.0	22,575.8	14,206.4	7,337.8	49,547.3	418.7	60,194.2	1,806,961.7	56,514.4	0.0	15,537.6
Cartera reprogramada o reestructurada vencida	0.0	36,274.0	0.0	267.4	5,585.1	124.5	0.0	0.0	379.2	32,232.9	1,314.8	0.0	220.7
Cartera reprogramada o reestructurada en ejecución	0.0	21,944.1	0.0	0.0	0.0	1,879.9	34,883.3	0.0	3,902.2	38,185.8	0.0	0.0
PRODUCTOS DEVENGADOS POR COBRAR CARTERA	117,824.4	285,852.7	1,086,500.9	516,610.7	63,300.1	27,921.2	373,884.5	354,406.4	156,481.6	370,873.4	83,951.5	406,356.5	483,080.9
(PREVISIÓN PARA INCOBRABILIDAD DE CARTERA)	-361,470.0	-957,516.8	-1,257,700.6	-1,899,725.4	-240,467.0	-59,394.1	-412,172.9	-280,456.1	-623,256.5	-956,146.8	-79,330.6	-402,369.9	-206,116.8
OTRAS CUENTAS POR COBRAR	856,750.1	43,523.4	840,825.3	44,460.4	106,416.8	45,978.5	213,349.6	173,292.6	159,381.3	504,301.2	4,032.4	579,871.2	136,728.2
BIENES REALIZABLES	2,616.6	299,150.2	0.0	684.5	0.0	0.0	627.7	0.0	0.0	0.0	0.0	0.0	3,218.6
INVERSIONES PERMANENTES	463,534.9	1,946,347.2	84,876.2	44,436.6	72,794.2	2,787.9	970,065.9	6,969.9	4,835.7	195,197.2	49,213.0	182,297.8	7,494.0
BIENES DE USO	260,080.5	951,396.8	1,776,540.6	1,173,772.3	152,946.4	60,889.3	540,043.6	242,012.7	366,818.3	650,393.5	162,085.9	1,216,557.1	822,569.2
OTROS ACTIVOS	554,815.3		506,329.3	103,861.3	73,933.6	8,754.2	48,382.0	43,482.3	42,462.6	110,109.4	20,342.2	374,992.1	76,688.8
TOTAL ACTIVO	11,212,841.3	21,057,702.5	64,161,478.7	43,955,867.3	5,557,392.0	2,715,286.7	15,917,622.2	11,378,590.5	16,385,602.2	23,394,048.7	2,730,955.3	41,730,605.7	10,327,980.2
PASIVO
OBLIGACIONES CON EL PÚBLICO
OBLIGACIONES CON INSTITUCIONES FISCALES
OBLIGACIONES CON BANCOS Y ENTIDADES DE FINANCIAMIENTO	5,600,344.7	14,465,165.7	39,596,610.2	13,717,737.2	3,529,918.4	210,781.9	10,624,611.5	6,243,097.3	12,304,838.7	17,112,408.1	1,983,464.8	21,968,884.8	7,077,632.4
OTRAS CUENTAS POR PAGAR	4,782,462.6	1,448,044.9	1,697,995.8	1,615,068.0	922,845.2	294,662.0	1,352,996.2	1,127,063.5	240,857.2	457,623.0	72,858.7	1,797,421.9	904,020.7
PREVISIONES	52,933.0	25,000.0	1,751,792.0	457,088.4	0.0	0.0	175,442.2	62,167.7	232,347.4	14,170.5	34,849.0	1,462,949.8	0.0
VALORES EN CIRCULACIÓN	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
OBLIGACIONES SUBORDINADAS	85,647.4	117.6	42,814.9	0.0	291,871.7	0.0	410,195.9	0.0	0.0	175,357.1	0.0	413,494.2	139,397.4
TOTAL PASIVO	10,521,387.7	15,938,328.3	43,089,212.9	15,789,893.6	4,744,635.3	505,444.0	12,563,245.8	7,432,328.5	12,778,043.3	17,759,558.6	2,091,172.5	25,642,750.7	8,121,050.5
PATRIMONIO
CAPITAL SOCIAL	0.0	4,712,161.8	0.0	0.0	557,840.0	0.0	2,332,190.2	0.0	2,400,123.6	5,009,702.6	531,697.3	0.0	2,947,733.3
APORTES NO CAPITALIZADOS	3,011,824.3	0.0	14,213,518.7	5,624,114.0	0.0	2,181,987.5	189,348.5	3,102,724.4	106,978.5			3,455,651.8	133,140.3
AJUSTES AL PATRIMONIO	208,253.9	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
RESERVAS	471,585.9	116,772.1	3,872,560.0	18,824,661.5	54,505.9	0.0	631,464.3	479,749.4	695,553.8	200,000.0	54,019.0	10,527,762.4	0.0
RESULTADOS ACUMULADOS	-3,000,210.5	290,440.6	2,986,187.1	3,717,198.2	200,410.8	27,855.2	201,373.5	363,788.2	404,902.8	359,934.3	54,066.4	2,104,440.8	-873,943.9
TOTAL PATRIMONIO	691,453.6	5,119,374.4	21,072,265.8	28,165,973.7	812,756.7	2,209,842.7	3,354,376.4	3,946,262.0	3,607,558.7	5,634,490.1	639,782.8	16,087,855.0	2,206,929.7
TOTAL DEL PASIVO Y PATRIMONIO	11,212,841.3	21,057,702.7	64,161,478.7	43,955,867.3	5,557,392.0	2,715,286.7	15,917,622.2	11,378,590.5	16,385,602.0	23,394,048.7	2,730,955.3	41,730,605.7	10,327,980.2
ESTADO DE GANANCIAS Y PÉRDIDAS
INGRESOS FINANCIEROS	1,759,198.3	2,657,563.2	17,473,112.9	9,040,591.7	1,229,406.0	407,298.5	2,599,543.2	2,237,699.8	2,927,209.2	3,353,449.0	273,952.3	10,364,996.8	1,539,429.4
GASTOS FINANCIEROS	-288,889.7	-678,520.0	-2,496,757.8	-862,276.4	-314,127.2	-6,392.2	-680,277.3	-318,876.3	-856,064.4	-668,200.9	-55,748.6	-1,333,035.5	-263,490.4
RESULTADO FINANCIERO BRUTO	1,470,308.6	1,979,043.2	14,976,355.2	8,178,315.3	915,278.8	400,906.3	1,919,265.9	1,918,823.5	2,071,144.8	2,685,248.2	218,203.7	9,031,961.4	1,275,939.0
OTROS INGRESOS OPERATIVOS	318,263.3	181,103.6	352,948.5	547,253.2	572,479.0	1,705.2	256,521.9	202,453.6	603,080.0	702,793.5	18,268.8	881,344.9	239,507.5
OTROS GASTOS OPERATIVOS	-91,010.8	-70,098.6	-523,111.4	-78,685.1			-54,431.0	-48,495.7	-34,203.9	-440,867.7	-16,105.8	-141,697.1	-23,605.8
RESULTADO DE OPERACIÓN  BRUTO	1,697,561.1	2,090,048.2	14,806,192.3	8,646,883.4	1,487,757.8	402,611.5	2,121,356.8	2,072,781.4	2,640,020.9	2,947,174.0	220,366.8	9,771,609.2	1,491,840.8
RECUPERACIÓN DE ACTIVOS FINANCIEROS	1,681,111.3	929,290.1	1,852,693.5	153,950.6	14,005.0	35,250.6	563,112.8	120,211.3	550,697.9	372,827.6		213,246.1	227,356.5
CARGOS POR INCOB.Y DESVALORIZACIÓN  DE ACTIVOS FINANCIEROS	-1,147,927.5	-1,590,856.8	-2,447,551.0	-954,891.2	-122,000.6	-26,961.5	-653,875.0	-344,429.6	-945,100.3	-632,875.6	-5,528.5	-849,088.5	-389,326.8
RESULTADO DE OPERACIÓN  DESPUÉS DE INCOBRABLES	2,230,744.9	1,428,481.5	14,211,334.8	7,845,942.8	1,379,762.3	410,900.5	2,030,594.6	1,848,563.1	2,245,618.6	2,687,126.0	214,838.3	9,135,766.9	1,329,870.4
GASTOS DE ADMINISTRACIÓN	-2,235,051.9	-1,284,265.5	-11,211,638.1	-4,133,224.1	-1,180,876.1	-411,554.0	-1,841,543.1	-1,687,655.3	-1,823,373.4	-2,385,132.4	-185,776.8	-8,058,205.2	-2,133,582.2
RESULTADO DE OPERACIÓN  NETO	-4,307.0	144,216.0	2,999,696.7	3,712,718.7	198,886.1	-653.5	189,051.4	160,907.7	422,245.1	301,993.6	29,061.6	1,077,561.6	-803,711.8
ABONOS POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	-33,470.4	-99,939.2	-140,776.3	-187,815.1	-8,797.5	0.2	-163,347.0	53,322.5	-59,016.0	-231,566.9	-8,706.3	-34,826.3	13,226.0
CARGOS POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	39,139.1	91,984.7	67,133.5	181,659.4	10,322.1	-5,122.8	163,929.1	-60,580.9	44,689.5	201,523.4	6,751.1	76,423.2	25,354.6
RESULTADO DESPUÉS DE AJUSTE POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	1,361.6	136,261.5	2,926,053.8	3,706,563.0	200,410.8	-5,776.2	189,633.5	153,649.4	407,918.6	271,950.1	27,106.4	1,119,158.6	-765,131.1
INGRESOS EXTRAORDINARIOS	2,224.8	22,328.8	21,670.0	0.0	0.0	0.0	190.4	516.1	0.0	551.6	26,960.0	198,954.3	5,611.4
GASTOS EXTRAORDINARIOS	-1,407.9	-7,929.5	-5,851.4	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	-9,078.4	0.2
RESULTADO NETO DEL EJERCICIO ANTES DE AJUSTES DE GESTIÓNES ANTERIORES	2,178.6	150,660.8	2,941,872.5	3,706,563.0	200,410.8	-5,776.2	189,823.9	154,165.5	407,918.6	272,501.7	54,066.4	1,309,034.5	-759,519.6
INGRESOS DE GESTIÓNES ANTERIORES	10,589.0	0.0	75,205.4	20,190.4	0.0	0.0	17,982.8	0.0	0.0	0.0	0.0	103,351.9	8,646.6
GASTOS DE GESTIÓNES ANTERIORES	-8,834.3	0.0	-30,890.8	-9,555.2	0.0	0.0	-6,433.2	0.0	-3,015.8	0.0	0.0	-84,200.7	-33,632.2
RESULTADO ANTES DE IMPUESTOS Y AJUSTES CONTABLE POR EFECTO DE INFLACION	3,933.3	150,660.8	2,986,187.1	3,717,198.2	200,410.8	-5,776.2	201,373.5	154,165.5	404,902.8	272,501.7	54,066.4	1,328,185.7	-784,505.1
ABONOS POR AJUSTE POR INFLACIÓN	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
CARGOS POR AJUSTE POR INFLACIÓN	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
RESULTADO ANTES DE IMPUESTOS	3,933.3	150,660.8	2,986,187.1	3,717,198.2	200,410.8	-5,776.2	201,373.5	154,165.5	404,902.8	272,501.7	54,066.4	1,328,185.7	-784,505.1
IMPUESTO SOBRE LAS UTILIDADES DE LAS EMPRESAS	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
RESULTADO NETO DE LA GESTIÓN	3,933.3	150,660.8	2,986,187.1	3,717,198.2	200,410.8	-5,776.2	201,373.5	154,165.5	404,902.8	272,501.7	54,066.4	1,328,185.7	-784,505.1
Fuente: Asociación de Instituciones Financieras de Desarrollo (FINRURAL).
(1) Los datos corresponden a las IFD u ONG financieras asociadas a FINRURAL, dedicadas fundamentalmente al Microcrédito y Autoreguladas.
CAPÍTULO VI  Sector Financiero													CUADRO No. 6.3.2
INSTITUCIONES FINANCIERAS DE DESARROLLO (IFD) AUTOREGULADAS (1)
ESTADOS FINANCIEROS POR IFD
(En dólares) (2011)
ESTADO DE SITUACIÓN PATRIMONIAL	ANED	CIDRE	CRECER	DIACONIA	EMPRENDER	FONCRESOL	FONDECO	FUBODE	FUNBODEM	IDEPRO	IMPRO	PROMUJER	SARTAWI
ACTIVO
DISPONIBILIDADES	1,209,453.9	1,995,387.0	1,274,177.2	2,717,400.2	835,274.1	315,939.1	733,983.2	919,720.1	651,860.7	954,591.8	71,393.4	4,212,125.2	602,878.5
INVERSIONES TEMPORARIAS	506,165.3	1,267,126.4	2,102,535.9	324,353.0	62,612.2	124,636.2	371,295.9	0.0	14,770.3	631,439.9	65,815.5	2,979,828.3	3,644.6
CARTERA	6,599,927.8	25,020,252.0	90,929,030.0	54,294,198.8	5,084,153.3	2,375,152.2	16,853,233.7	16,726,931.4	18,523,411.2	26,437,257.9	2,603,082.5	43,880,608.3	13,458,904.9
CARTERA VIGENTE	6,561,808.0	24,764,970.6	90,308,326.2	56,088,442.3	5,204,244.4	2,358,123.2	16,591,712.6	16,172,171.6	18,565,870.8	25,488,814.0	2,321,040.5	43,442,367.6	13,004,325.4
CARTERA VENCIDA	349,512.5	236,671.1	290,241.8	127,399.0	35,662.9	17,295.8	43,791.6	59,653.3	211,238.1	133,265.4	14,975.9	65,868.4	352,443.5
CARTERA EN EJECUCIÓN	46,807.5	252,919.6	131,315.8	31,253.9	105,038.7	54,298.3	182,503.2	12,938.4	262,990.9	1,685.8	0.0	138,797.0	48,085.5
Cartera reprogramada o reestructurada vigente	0.0	368,666.6	35,715.2	18,757.3	4,627.6	1,799.4	9,826.3	0.0	94,879.0	790,650.4	289,491.2	0.0	111,364.9
Cartera reprogramada o reestructurada vencida	0.0	18,403.2	0.0	0.0	1,149.3	90.4	0.0	0.0	1,757.1	46,632.0	10,593.3	0.0	8,738.4
Cartera reprogramada o reestructurada en ejecución	0.0	38,884.1	0.0	1,369.7	9,912.8	2,333.9	15,611.7	0.0	3,305.4	0.0	0.0	0.0	2,753.9
PRODUCTOS DEVENGADOS POR COBRAR CARTERA	116,780.0	439,104.0	1,636,631.3	722,867.6	84,540.5	35,221.3	599,447.1	789,984.7	212,366.6	472,792.7	30,658.8	604,081.2	446,031.2
(PREVISIÓN PARA INCOBRABILIDAD DE CARTERA)	-474,980.2	-1,099,367.1	-1,473,200.2	-2,695,891.0	-361,023.1	-94,010.0	-589,658.9	-307,816.5	-828,996.9	-496,582.4	-63,677.2	-370,505.9	-514,837.9
OTRAS CUENTAS POR COBRAR	65,049.8	105,186.0	707,295.7	173,133.5	52,640.1	43,655.5	269,235.5	103,505.4	122,030.1	167,883.1	10,925.3	285,725.8	151,031.2
BIENES REALIZABLES	4.2	0.0	0.0	0.7	0.0	0.0	8.0	0.0	0.0	2,128.1	0.0	0.0	3,270.2
INVERSIONES PERMANENTES	561,825.5	1,679,931.2	1,958,989.5	44,978.3	36,565.7	3,500.0	1,070,083.3	8,900.0	4,875.1	131,608.8	18,914.1	70,557.0	7,614.2
BIENES DE USO	181,033.3	1,117,172.6	3,049,470.3	1,367,814.3	223,747.7	204,232.9	930,660.5	358,577.4	490,411.3	729,143.9	164,927.2	770,928.5	792,753.1
OTROS ACTIVOS	37,172.6	0.0	87,615,075.2	130,679.9	76,473.3	654.0	47,417.8	68,480.3	133,247.3	151,525.8	12,901.6	68,772.6	120,391.6
TOTAL ACTIVO	9,160,632.5	31,185,055.2	187,636,573.9	59,052,558.7	6,371,466.4	3,067,770.0	20,275,917.9	18,186,114.6	19,940,606.0	29,205,579.3	2,947,959.5	52,268,545.7	15,140,488.3
PASIVO
OBLIGACIONES CON EL PÚBLICO	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
OBLIGACIONES CON INSTITUCIONES FISCALES	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
OBLIGACIONES CON BANCOS Y ENTIDADES DE FINANCIAMIENTO	4,257,178.4	24,234,637.3	72,262,657.9	22,551,845.6	4,897,994.1	495,960.6	14,368,798.5	12,846,967.2	15,130,415.2	22,354,976.2	2,096,659.4	36,562,349.8	12,221,061.6
OTRAS CUENTAS POR PAGAR	2,373,596.9	1,112,495.2	88,890,398.9	2,136,777.7	253,748.7	186,891.1	1,631,919.9	662,316.0	348,521.1	1,020,776.7	80,608.6	1,662,107.5	573,411.8
PREVISIONES	183,590.2	0.0	2,210,681.6	672,755.8	0.0	0.0	199,245.2	198,582.7	322,466.7		55,473.8	1,675,338.2	498.1
VALORES EN CIRCULACIÓN												3,061,224.5
OBLIGACIONES SUBORDINADAS	86,017.6	38,728.9			293,133.4		399,068.0			175,430.3			140,000.0
TOTAL PASIVO	6,900,383.1	25,385,861.4	163,363,738.3	25,361,379.2	5,444,876.2	682,851.7	16,599,031.7	13,707,865.8	15,801,403.0	23,551,183.3	2,232,741.8	42,961,020.0	12,934,971.5
	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
PATRIMONIO	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
CAPITAL SOCIAL	0.0	2,718,036.3	0.0	0.0	749,843.7	0.0	2,478,134.2	0.0	2,163,150.3	5,090,033.1	465,357.0		3,621,987.5
APORTES NO CAPITALIZADOS	2,343,069.9	1,562,396.4	2,735,818.0	5,714,296.6	0.0	2,333,794.4	192,384.7	3,224,322.6	108,693.9	0.0	25,400.9	8,591,052.6	135,275.2
AJUSTES AL PATRIMONIO
RESERVAS	0.0	939,900.0	18,674,341.2	22,903,318.1	75,945.6	0.0	699,913.9	487,442.2	1,393,561.7	0.0	159,283.8	0.0	0.0
RESULTADOS ACUMULADOS	-82,820.4	578,861.2	2,862,676.4	5,073,564.8	100,800.9	51,123.9	306,453.5	766,484.0	473,797.2	564,363.0	65,176.0	716,473.1	-1,551,746.0
TOTAL PATRIMONIO	2,260,249.5	5,799,193.8	24,272,835.6	33,691,179.5	926,590.1	2,384,918.3	3,676,886.2	4,478,248.8	4,139,203.1	5,654,396.0	715,217.7	9,307,525.7	2,205,516.8
TOTAL DEL PASIVO Y PATRIMONIO	9,160,632.6	31,185,055.2	187,636,573.9	59,052,558.7	6,371,466.3	3,067,770.0	20,275,917.9	18,186,114.6	19,940,606.1	29,205,579.3	2,947,959.5	52,268,545.7	15,140,488.3
ESTADO DE GANANCIAS Y PÉRDIDAS
INGRESOS FINANCIEROS	1,647,502.5	3,948,405.5	21,748,172.9	12,312,562.1	1,538,009.2	473,120.6	3,445,264.1	3,748,904.2	3,687,670.2	5,041,957.8	431,735.0	3,802,399.4	2,683,708.6
GASTOS FINANCIEROS	-303,874.6	-962,453.3	-3,534,997.0	-1,350,920.9	-449,933.1	-10,419.2	-823,204.7	-652,061.2	-1,030,163.3	-1,029,520.5	-69,803.9	-620,989.1	-838,598.6
RESULTADO FINANCIERO BRUTO	1,343,627.9	2,985,952.3	18,213,175.9	10,961,641.2	1,088,076.1	462,701.4	2,622,059.4	3,096,842.9	2,657,506.9	4,012,437.3	361,931.2	3,181,410.3	1,845,110.0
OTROS INGRESOS OPERATIVOS	450,727.9	246,671.3	238,816.9	662,177.0	784,411.6	5,227.5	297,589.1	202,455.4	846,952.5	371,484.1	49,110.4	107,152.4	366,153.4
OTROS GASTOS OPERATIVOS	-92,594.2	-529,063.0	-529,850.0	-44,043.6		-7.3	-48,889.9	-165,127.2	-118,660.7	-111,837.8	-17,719.7	-450,151.6	-49,329.0
RESULTADO DE OPERACIÓN  BRUTO	1,701,761.6	2,703,560.5	17,922,142.8	11,579,774.5	1,872,487.8	467,921.6	2,870,758.5	3,134,171.2	3,385,798.7	4,272,083.5	393,321.9	2,838,411.1	2,161,934.3
RECUPERACIÓN DE ACTIVOS FINANCIEROS	733,313.0	1,146,257.1	1,219,375.6	133,130.9	16,169.6	29,925.4	525,006.0	136,362.8	729,481.4	1,796,447.1	51,670.5	533,714.8	314,171.9
CARGOS POR INCOB.Y DESVALORIZACIÓN  DE ACTIVOS FINANCIEROS	-324,625.9	-1,379,481.1	-2,057,721.8	-1,168,785.7	-167,557.2	-51,516.2	-816,383.4	-456,716.9	-1,152,675.0	-2,228,983.4	-84,925.6	-495,898.5	-776,476.5
RESULTADO DE OPERACIÓN  DESPUÉS DE INCOBRABLES	2,110,448.6	2,470,336.5	17,083,796.6	10,544,119.7	1,721,100.2	446,330.9	2,579,381.1	2,813,817.1	2,962,605.2	3,839,547.3	360,066.8	2,876,227.5	1,699,629.7
GASTOS DE ADMINISTRACIÓN	-2,244,842.0	-1,823,600.9	-14,366,381.4	-5,492,409.0	-1,626,469.1	-416,939.6	-2,286,904.9	-2,443,524.6	-2,452,012.7	-3,242,687.2	-288,351.7	-2,127,931.3	-2,428,133.4
RESULTADO DE OPERACIÓN  NETO	-134,393.4	646,735.6	2,717,415.2	5,051,710.8	94,631.1	29,391.3	292,476.3	370,292.5	510,592.5	596,860.1	71,715.1	748,296.2	-728,503.7
ABONOS POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	-75,560.6	-305,756.0	-235,604.6	-506,791.4	-26,454.7	2,070.3	-494,034.9	21,106.3	-171,299.6	-395,557.4	-26,374.4	-7,682.5	-29,075.0
CARGOS POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	86,587.5	295,044.5	308,230.0	499,995.1	32,814.0	-8,639.6	495,089.7	4,426.6	134,504.3	355,213.6	21,145.6	20,619.2	81,087.1
RESULTADO DESPUÉS DE AJUSTE POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	-123,366.5	636,024.2	2,790,040.6	5,044,914.4	100,990.4	22,822.1	293,531.1	395,825.4	473,797.2	556,516.2	66,486.3	761,232.8	-676,491.6
INGRESOS EXTRAORDINARIOS	4,598.4	0.0	72,292.1	0.0	0.0	0.0	151.7	1,559.0	0.0	7,846.7	0.0	662.1	13.3
GASTOS EXTRAORDINARIOS	-14.3	-63,602.4	-43,475.7	0.0	-189.5	0.0	0.0	0.0	0.0		0.0	-651.3	0.0
RESULTADO NETO DEL EJERCICIO ANTES DE AJUSTES DE GESTIÓNES ANTERIORES	-118,782.4	572,421.8	2,818,857.0	5,044,914.4	100,800.9	22,822.1	293,682.9	397,384.4	473,797.2	564,363.0	66,486.3	761,243.6	-676,478.3
INGRESOS DE GESTIÓNES ANTERIORES	393,429.8	0.0	82,118.7	38,457.4	0.0	0.0	15,994.9	-617.9	0.0	0.0	0.0	0.0	38,443.0
GASTOS DE GESTIÓNES ANTERIORES	-357,467.7	0.0	-38,299.2	-9,807.0	0.0	0.0	-40,955.3	96.0	0.0	0.0	-1,310.3	-273.1	-25,753.1
RESULTADO ANTES DE IMPUESTOS Y AJUSTES CONTABLE POR EFECTO DE INFLACION	-82,820.4	572,421.8	2,862,676.5	5,073,564.8	100,800.9	22,822.1	268,722.5	396,862.5	473,797.2	564,363.0	65,176.0	760,970.5	-663,788.4
ABONOS POR AJUSTE POR INFLACIÓN	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
CARGOS POR AJUSTE POR INFLACIÓN	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
RESULTADO ANTES DE IMPUESTOS	-82,820.4	572,421.8	2,862,676.5	5,073,564.8	100,800.9	22,822.1	268,722.5	396,862.5	473,797.2	564,363.0	65,176.0	760,970.5	-663,788.4
IMPUESTO SOBRE LAS UTILIDADES DE LAS EMPRESAS	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	-44,497.4	0.0
RESULTADO NETO DE LA GESTIÓN	-82,820.4	572,421.8	2,862,676.5	5,073,564.8	100,800.9	22,822.1	268,722.5	396,862.5	473,797.2	564,363.0	65,176.0	716,473.1	-663,788.4
Fuente: Asociación de Instituciones Financieras de Desarrollo (FINRURAL).
(1) Los datos corresponden a las IFD u ONG financieras asociadas a FINRURAL, dedicadas fundamentalmente al Microcrédito y Autoreguladas.
CAPÍTULO VI  Sector Financiero													CUADRO No. 6.3.2
INSTITUCIONES FINANCIERAS DE DESARROLLO (IFD) AUTOREGULADAS (1)
ESTADOS FINANCIEROS POR IFD
(En dólares) (2012)
ESTADO DE SITUACIÓN PATRIMONIAL	ANED	CIDRE	CRECER	DIACONIA	EMPRENDER	FONCRESOL	FONDECO	FUBODE	FUNBODEM	IDEPRO	IMPRO	PROMUJER	SARTAWI
ACTIVO
DISPONIBILIDADES	1,499,030.8	914,911.8	2,963,274.2	5,623,273.9	80,392.6	277,051.5	1,751,590.1	1,453,159.0	362,037.2	1,334,571.5	104,557.5	4,868,582.7	983,502.3
INVERSIONES TEMPORARIAS	882,976.6	365,421.4	9,254,577.9	332,948.5	12,564.8	11,663.0	4,564.5	14,577.3	14,470.2	2,082,902.6	75,041.6	1,576,823.7	3,647.6
CARTERA	6,556,298.4	33,540,865.8	123,216,475.0	72,919,554.5	6,710,165.3	2,712,671.1	22,279,546.9	22,234,047.9	16,619,206.5	35,007,844.3	2,718,940.0	53,079,497.2	20,595,896.4
CARTERA VIGENTE	6,460,470.7	33,047,245.4	122,592,511.3	75,225,196.0	6,851,098.1	2,690,965.4	21,877,085.1	21,445,869.5	15,341,841.2	33,824,456.1	2,577,637.8	52,285,701.3	19,848,939.9
CARTERA VENCIDA	137,383.2	314,280.1	436,534.8	239,208.1	17,998.0	25,186.4	74,743.1	73,694.5	66,906.1	173,759.6	8,316.5	457,247.6	314,373.4
CARTERA EN EJECUCIÓN	8,887.6	261,861.1	219,651.0	79,081.5	113,395.2	62,071.4	193,345.3	21,299.3	391,764.6	119,600.1	0.0	24,642.8	99,098.5
Cartera reprogramada o reestructurada vigente	0.0	616,114.7	68,133.9	10,769.6	5,070.0	1,035.0	1,580.6	0.0	1,390,969.0	749,448.8	155,317.7	0.0	172,035.5
Cartera reprogramada o reestructurada vencida	0.0	39,017.8	0.0	486.8	0.0	2,000.0	0.0	0.0	8,773.3	97,959.2	5,653.6	0.0	22,553.5
Cartera reprogramada o reestructurada en ejecución	0.0	45,453.9	0.0	0.0	1,129.6	2,233.9	12,693.6	0.0	28,816.5	16,114.6	0.0	0.0
PRODUCTOS DEVENGADOS POR COBRAR CARTERA	119,507.2	618,888.0	2,304,959.7	1,015,179.0	116,809.2	39,699.9	789,076.6	1,038,987.8	212,648.2	679,079.7	24,904.7	852,960.7	626,832.5
(PREVISIÓN PARA INCOBRABILIDAD DE CARTERA)	-169,950.3	-1,401,995.2	-2,405,315.8	-3,650,366.3	-395,334.9	-110,520.9	-668,977.4	-345,803.2	-822,512.4	-652,573.9	-52,890.2	-541,055.3	-487,937.1
OTRAS CUENTAS POR COBRAR	242,444.0	547,548.4	480,112.8	199,149.9	75,266.9	40,911.0	647,688.0	191,257.3	122,670.6	387,359.7	74,070.3	532,515.1	220,643.2
BIENES REALIZABLES	4.1	0.0	0.1	0.7	0.0	0.0	7.8	0.0	5,627.3	0.0	0.0	0.0	3,270.2
INVERSIONES PERMANENTES	248,573.4	1,484,902.6	3,864,063.7	50,211.6	36,515.8	3,500.0	441,481.3	8,900.0	4,892.6	112,745.6	1,600.0	49,577.3	7,614.2
BIENES DE USO	157,766.2	1,345,178.5	5,117,267.2	1,991,295.0	269,579.7	191,112.5	947,334.4	412,529.9	485,341.6	860,042.9	175,597.7	1,211,740.5	813,083.4
OTROS ACTIVOS	29,529.7	114,488.8	1,213,536.9	205,278.6	15,978.1	35,073.5	146,901.3	120,617.5	117,250.6	144,692.3	119,239.9	285,854.5	201,917.1
TOTAL ACTIVO	9,616,623.0	38,313,317.4	146,109,307.8	81,321,712.7	7,200,463.2	3,271,982.6	26,219,114.3	24,435,088.9	17,731,496.7	39,930,159.0	3,269,047.0	61,604,590.8	22,829,574.4
PASIVO
OBLIGACIONES CON EL PÚBLICO	0.0	0.0	0.0	0.0	0.0	0.0	5,828.7	0.0	0.0	0.0	0.0	0.0	0.0
OBLIGACIONES CON INSTITUCIONES FISCALES	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
OBLIGACIONES CON BANCOS Y ENTIDADES DE FINANCIAMIENTO	6,106,546.6	26,542,310.8	111,154,348.8	38,467,684.1	5,032,032.5	701,053.1	19,797,616.0	17,767,644.4	13,051,627.8	32,482,652.8	2,360,225.3	46,776,777.9	15,630,893.2
OTRAS CUENTAS POR PAGAR	1,476,914.0	1,357,703.4	4,636,765.2	2,410,002.2	540,483.0	141,331.1	1,738,127.5	923,253.1	369,473.2	952,333.5	97,678.4	2,345,311.4	3,571,775.7
PREVISIONES	79,119.6	0.0	2,685,403.6	962,187.9	0.0	0.0	331,877.8	270,308.5	264,457.1	0.0	61,460.6	1,874,675.9	461.8
VALORES EN CIRCULACIÓN	0.0	3,819,395.6	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
OBLIGACIONES SUBORDINADAS	75,351.0	12,654.5	0.0	61,669.0	551,207.9	0.0	399,068.0	0.0	0.0	175,430.3	0.0	0.0	1,215,558.1
TOTAL PASIVO	7,737,931.2	31,732,064.3	118,476,517.6	41,901,543.3	6,123,723.4	842,384.2	22,272,518.0	18,961,206.0	13,685,558.1	33,610,416.6	2,519,364.2	50,996,765.1	20,418,688.8
PATRIMONIO
CAPITAL SOCIAL		2,718,036.3			840,905.0		2,478,134.2		2,163,150.3	5,090,033.1	465,357.0		3,723,445.3
APORTES NO CAPITALIZADOS	2,343,069.9	1,563,302.5	2,735,818.0	5,714,296.6	0.0	2,330,865.2	192,384.7	3,310,078.4	108,693.9		28,957.0	8,591,052.6	135,275.2
AJUSTES AL PATRIMONIO	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
RESERVAS	0.0	1,518,471.4	21,537,017.6	27,976,882.9	85,837.7	0.0	966,059.0	487,442.2	1,867,358.9	564,363.0	224,459.8	279,086.5	0.0
RESULTADOS ACUMULADOS	-464,378.2	781,442.9	3,359,954.6	5,728,990.0	149,997.2	98,733.2	310,018.4	1,676,362.2	-93,264.6	665,346.3	30,909.0	1,737,686.7	-1,447,834.8
TOTAL PATRIMONIO	1,878,691.7	6,581,253.0	27,632,790.3	39,420,169.5	1,076,739.8	2,429,598.4	3,946,596.3	5,473,882.9	4,045,938.5	6,319,742.3	749,682.8	10,607,825.7	2,410,885.7
TOTAL DEL PASIVO Y PATRIMONIO	9,616,622.9	38,313,317.4	146,109,307.9	81,321,712.7	7,200,463.2	3,271,982.6	26,219,114.3	24,435,088.9	17,731,496.7	39,930,159.0	3,269,047.0	61,604,590.8	22,829,574.4
ESTADO DE GANANCIAS Y PÉRDIDAS
INGRESOS FINANCIEROS	1,709,357.7	5,833,574.5	29,712,467.8	16,197,721.8	1,876,280.4	525,325.6	3,836,926.8	5,511,784.9	3,707,443.7	6,023,137.5	500,886.0	17,773,529.7	3,969,320.6
GASTOS FINANCIEROS	-362,040.1	-1,648,413.4	-6,071,378.3	-1,978,274.3	-466,927.6	-26,850.3	-996,761.0	-1,044,049.0	-1,071,054.0	-1,491,787.0	-85,229.6	-2,984,391.1	-1,479,223.2
RESULTADO FINANCIERO BRUTO	1,347,317.5	4,185,161.2	23,641,089.5	14,219,447.5	1,409,352.8	498,475.4	2,840,165.8	4,467,735.9	2,636,389.8	4,531,350.5	415,656.4	14,789,138.6	2,490,097.4
OTROS INGRESOS OPERATIVOS	358,676.5	442,214.0	270,703.4	310,502.9	765,733.7	6,881.1	355,376.2	201,080.2	697,657.2	306,533.7	67,485.1	321,132.4	612,942.1
OTROS GASTOS OPERATIVOS	-69,193.9	-345,493.7	-845,894.7	-46,135.2	0.0	0.0	-40,264.6	-151,927.0	-36,027.3	-71,365.1	-17,165.5	-2,128,541.5	-70,782.1
RESULTADO DE OPERACIÓN  BRUTO	1,636,800.2	4,281,881.5	23,065,898.1	14,483,815.3	2,175,086.5	505,356.5	3,155,277.3	4,516,889.1	3,298,019.7	4,766,519.0	465,976.0	12,981,729.6	3,032,257.3
RECUPERACIÓN DE ACTIVOS FINANCIEROS	313,062.7	2,707,906.2	2,181,418.9	175,179.6	34,803.9	20,521.6	681,025.3	891,471.8	1,416,516.7	818,472.9	38,419.0	630,053.8	437,887.1
CARGOS POR INCOB.Y DESVALORIZACIÓN  DE ACTIVOS FINANCIEROS	-234,632.5	-3,536,074.6	-3,881,178.6	-1,507,229.0	-140,202.9	-30,686.9	-892,520.4	-1,031,528.5	-1,931,197.3	-1,155,850.6	-57,666.6	-1,184,669.2	-692,385.2
RESULTADO DE OPERACIÓN  DESPUÉS DE INCOBRABLES	1,715,230.4	3,453,713.0	21,366,138.5	13,151,765.9	2,069,687.6	495,191.2	2,943,782.2	4,376,832.4	2,783,339.0	4,429,141.3	446,728.4	12,427,114.2	2,777,759.3
GASTOS DE ADMINISTRACIÓN	-2,075,362.3	-2,800,354.9	-18,126,603.8	-7,414,007.7	-1,919,798.1	-449,240.7	-2,650,873.9	-3,484,644.8	-2,975,433.7	-3,757,973.4	-407,376.4	-10,328,758.7	-2,701,087.6
RESULTADO DE OPERACIÓN  NETO	-360,131.8	653,358.1	3,239,534.7	5,737,758.2	149,889.5	45,950.4	292,908.3	892,187.6	-192,094.7	671,167.9	39,352.0	2,098,355.5	76,671.7
ABONOS POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	0.7	0.0	62,108.3	2,281.3	107.7	1,944.1	0.0	17,004.4	0.0	-21,655.0	0.0	-1,036.7	0.0
CARGOS POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	708.2	0.0	-113.2	-12.9	0.0	-219.3	0.0	-917.9	0.0	0.0	0.0	0.0	0.0
RESULTADO DESPUÉS DE AJUSTE POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	-359,423.0	653,358.1	3,301,529.8	5,740,026.6	149,997.2	47,675.2	292,908.3	908,274.1	-192,094.7	649,512.8	39,352.0	2,097,318.8	76,671.7
INGRESOS EXTRAORDINARIOS	5,915.6	170.0	69,312.9	0.0	0.0	0.0	580.6	1,820.1	0.0	24,595.6		19,109.7	51.0
GASTOS EXTRAORDINARIOS	0.0	0.0	-51,363.8	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	-1,670.0	0.0
RESULTADO NETO DEL EJERCICIO ANTES DE AJUSTES DE GESTIÓNES ANTERIORES	-353,507.4	653,528.1	3,319,479.0	5,740,026.6	149,997.2	47,675.2	293,489.0	910,094.2	-192,094.7	674,108.5	39,352.0	2,114,758.6	76,722.7
INGRESOS DE GESTIÓNES ANTERIORES	108,618.3	180,699.0	45,092.9	36,777.7	0.0	0.0	16,540.5	-192.6	108,121.6	0.0	374.8	1,312.9	38,447.7
GASTOS DE GESTIÓNES ANTERIORES	-138,549.7	-53,074.0	-4,617.1	-47,814.9	0.0	0.0	-11.0	-23.3	-9,291.4	-8,762.1	-8,817.7	-14,546.6	-11,258.8
RESULTADO ANTES DE IMPUESTOS Y AJUSTES CONTABLE POR EFECTO DE INFLACION	-383,438.8	781,153.1	3,359,954.7	5,728,989.4	149,997.2	47,675.2	310,018.4	909,878.3	-93,264.6	665,346.3	30,909.0	2,101,524.9	103,911.6
ABONOS POR AJUSTE POR INFLACIÓN	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
CARGOS POR AJUSTE POR INFLACIÓN	0.0	0.0	0.0	0.6	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
RESULTADO ANTES DE IMPUESTOS	-383,438.8	781,153.1	3,359,954.7	5,728,990.0	149,997.2	47,675.2	310,018.4	909,878.3	-93,264.6	665,346.3	30,909.0	2,101,524.9	103,911.6
IMPUESTO SOBRE LAS UTILIDADES DE LAS EMPRESAS	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
RESULTADO NETO DE LA GESTIÓN	-383,438.8	781,153.1	3,359,954.7	5,728,990.0	149,997.2	47,675.2	310,018.4	909,878.3	-93,264.6	665,346.3	30,909.0	1,737,686.7	103,911.6
Fuente: FINRURAL
(1) Los datos corresponden a las IFD u ONG financieras asociadas a FINRURAL, dedicadas fundamentalmente al Microcrédito y Autoreguladas.
CAPÍTULO VI  Sector Financiero													CUADRO No. 6.3.2
INSTITUCIONES FINANCIERAS DE DESARROLLO (IFD) AUTOREGULADAS (1)
ESTADOS FINANCIEROS POR IFD
(En dólares) (2013)
ESTADO DE SITUACIÓN PATRIMONIAL	ANED	CIDRE	CRECER	DIACONIA	EMPRENDER	FONCRESOL	FONDECO	FUBODE	FUNBODEM	IDEPRO	IMPRO	PROMUJER	SARTAWI
ACTIVO
DISPONIBILIDADES	380,647.9	1,824,126.5	5,007,526.9	3,863,671.9	344,966.1	332,307.9	1,799,208.7	3,357,095.6	294,287.6	2,358,482.7	76,008.0	7,301,606.8	2,426,191.7
INVERSIONES TEMPORARIAS	162,840.4	61,953.3	7,284,300.0	3,210.9	170,899.5	11,685.1	6,807.4	14,590.7	3,451.1	855,117.9	416,235.5	1,550,528.5	3,644.6
CARTERA	6,578,645.2	47,230,257.8	161,463,968.4	94,396,205.4	7,950,342.9	2,668,282.8	29,382,771.9	25,348,862.9	14,195,708.7	46,983,814.3	3,126,532.0	57,419,514.9	29,964,762.3
CARTERA VIGENTE	6,428,478.9	46,303,270.0	160,894,846.7	97,335,210.8	7,988,106.2	2,648,861.1	28,721,195.4	24,965,356.7	13,286,092.2	45,399,739.9	2,981,588.0	57,653,468.1	28,868,043.6
CARTERA VENCIDA	318,133.7	526,630.3	774,930.2	446,056.4	64,342.3	48,703.4	74,426.4	150,150.8	131,258.5	251,576.8	18,551.2	844,107.8	347,847.7
CARTERA EN EJECUCIÓN	8,000.0	184,752.9	394,942.3	75,863.4	119,448.9	94,905.3	383,156.9	16,435.2	285,564.8	136,482.6	0.0	71,374.5	103,871.0
Cartera reprogramada o reestructurada vigente	0.0	707,063.4	139,570.6	11,777.2	22,014.2	5,878.5	0.0	0.0	858,380.8	1,001,270.2	148,096.3	0.0	306,101.7
Cartera reprogramada o reestructurada vencida	0.0	64,969.0	10,210.9	3,903.8	0.0	0.0	0.0	0.0	6,309.5	59,506.2	5,671.7	0.0	24,560.7
Cartera reprogramada o reestructurada en ejecución	0.0	17,353.7	0.0	0.0	0.0	4,233.9	5,235.5	0.0	86,523.8	38,920.4	0.0	0.0	189.2
PRODUCTOS DEVENGADOS POR COBRAR CARTERA	107,735.4	998,001.7	2,953,793.1	1,231,696.7	199,696.2	42,947.4	1,117,549.6	538,879.6	278,787.8	845,870.6	26,482.8	912,672.0	902,994.7
(PREVISIÓN PARA INCOBRABILIDAD DE CARTERA)	-283,702.8	-1,571,783.2	-3,704,325.3	-4,708,303.0	-443,264.9	-177,246.8	-918,792.0	-321,959.4	-737,208.6	-749,552.3	-53,858.1	-2,062,107.5	-588,846.4
OTRAS CUENTAS POR COBRAR	230,885.6	336,119.5	1,356,723.1	767,810.5	138,334.7	19,516.7	297,731.6	68,236.7	139,507.7	530,196.9	69,040.9	1,100,433.1	329,275.7
BIENES REALIZABLES	2.8	0.0	0.0	0.7	0.0	0.0	2,004.2	0.0	0.0	0.0	0.0	0.0	0.0
INVERSIONES PERMANENTES	109,087.1	1,312,759.2	3,332,542.4	50,211.6	37,500.3	1,400.0	171,083.6	10,150.0	4,910.1	40,095.0	1,600.0	49,577.3	138,867.8
BIENES DE USO	157,215.1	1,269,825.3	5,705,207.6	2,317,084.6	532,362.0	185,685.4	1,357,197.3	461,696.4	395,753.5	925,182.7	200,963.9	1,608,860.8	928,814.2
OTROS ACTIVOS	18,215.0	233,175.0	1,746,652.7	517,056.3	42,351.2	46,664.4	47,229.1	198,944.7	91,633.2	185,156.2	60,359.0	155,389.1	76,395.9
TOTAL ACTIVO	7,637,539.1	52,268,216.6	185,896,921.1	101,915,252.1	9,216,756.7	3,265,542.3	33,064,033.8	29,459,577.1	15,125,252.0	51,878,045.8	3,950,739.3	69,185,910.5	33,867,952.3
PASIVO
OBLIGACIONES CON EL PÚBLICO	0.0	0.0	0.0	0.0	0.0	0.0	4,375.5	0.0	0.0	0.0	0.0	0.0	0.0
OBLIGACIONES CON INSTITUCIONES FISCALES	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
OBLIGACIONES CON BANCOS Y ENTIDADES DE FINANCIAMIENTO	4,615,289.0	37,950,432.9	146,653,625.8	51,014,391.1	7,110,908.8	704,040.2	26,433,318.0	21,425,097.6	10,935,590.7	43,729,393.1	3,029,225.5	52,549,227.5	26,539,374.0
OTRAS CUENTAS POR PAGAR	927,379.9	1,790,100.6	6,748,368.4	4,600,074.8	358,284.8	178,069.3	1,723,339.9	915,079.4	337,967.7	958,368.3	81,600.7	3,159,747.8	1,787,034.4
PREVISIONES	66,805.3		3,092,107.0	2,399,031.0		0.0	371,310.4	633,208.8	40,593.9	0.0	63,477.4	1,044,125.4	3,204.7
VALORES EN CIRCULACIÓN	0.0	2,933,400.9	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
OBLIGACIONES SUBORDINADAS	75,067.0	2,003,666.7	0.0	107,361.1	539,102.1	0.0	399,068.0	0.0	0.0	154,393.0	0.0	0.0	1,006,540.0
TOTAL PASIVO	5,684,541.2	44,677,601.1	156,494,101.2	58,120,858.0	8,008,295.7	882,109.5	28,931,411.9	22,973,385.8	11,314,152.2	44,842,154.4	3,174,303.6	56,753,100.8	29,336,153.2
PATRIMONIO
CAPITAL SOCIAL	0.0	2,718,036.3	0.0	0.0	975,902.5	0.0	2,741,649.8	0.0	2,163,150.3	5,090,033.1	465,757.9	0.0	3,728,577.7
APORTES NO CAPITALIZADOS	2,373,906.8	1,563,302.5	2,742,730.3	5,714,296.6	0.0	2,328,566.7	192,384.7	4,297,664.7	108,693.9	0.0	28,556.1	8,591,052.6	2,135,275.2
AJUSTES AL PATRIMONIO	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
RESERVAS	0.0	2,299,624.5	24,896,972.2	33,705,872.9	100,837.4	0.0	966,059.0	1,325,623.3	1,774,094.3	1,229,709.3	255,368.7	2,016,773.1	10,391.2
RESULTADOS ACUMULADOS	-420,908.8	1,009,652.3	1,763,117.3	4,374,224.6	131,721.1	54,866.1	232,528.4	862,903.3	-234,838.8	716,149.1	26,753.0	1,824,984.0	-1,342,445.0
TOTAL PATRIMONIO	1,952,997.9	7,590,615.5	29,402,819.8	43,794,394.0	1,208,460.9	2,383,432.8	4,132,621.9	6,486,191.3	3,811,099.7	7,035,891.5	776,435.7	12,432,809.7	4,531,799.2
TOTAL DEL PASIVO Y PATRIMONIO	7,637,539.1	52,268,216.6	185,896,921.1	101,915,252.1	9,216,756.7	3,265,542.3	33,064,033.8	29,459,577.1	15,125,252.0	51,878,045.9	3,950,739.3	69,185,910.5	33,867,952.4
ESTADO DE GANANCIAS Y PÉRDIDAS
INGRESOS FINANCIEROS	1,675,417.9	7,907,176.4	36,438,170.0	19,735,018.3	2,337,238.5	529,628.0	4,817,172.9	7,030,506.6	3,218,152.7	8,109,565.9	558,623.2	20,248,361.9	5,526,716.1
GASTOS FINANCIEROS	-309,376.8	-2,233,199.7	-8,423,929.8	-3,121,454.0	-591,235.3	-27,257.2	-1,401,625.9	-1,353,015.0	-919,106.0	-2,367,430.5	-104,066.7	-3,251,467.8	-2,243,943.0
RESULTADO FINANCIERO BRUTO	1,366,041.1	5,673,976.7	28,014,240.2	16,613,564.3	1,746,003.2	502,370.8	3,415,547.1	5,677,491.6	2,299,046.7	5,742,135.4	454,556.5	16,996,894.1	3,282,773.1
OTROS INGRESOS OPERATIVOS	338,385.1	812,715.2	448,491.9	176,833.7	781,805.0	1,377.0	360,852.6	224,357.7	498,245.7	296,586.6	81,407.3	217,565.9	774,327.5
OTROS GASTOS OPERATIVOS	-78,699.1	-493,614.5	-1,221,500.4	-13,864.0	0.0	-2,100.0	-36,893.0	-49,153.9	-67,022.7	-26,659.5	-20,199.8	-1,888,275.9	-84,067.7
RESULTADO DE OPERACIÓN  BRUTO	1,625,727.0	5,993,077.4	27,241,231.7	16,776,534.0	2,527,808.2	501,647.9	3,739,506.6	5,852,695.4	2,730,269.7	6,012,062.5	515,764.0	15,326,184.0	3,973,032.8
RECUPERACIÓN DE ACTIVOS FINANCIEROS	332,494.0	2,663,919.1	5,201,044.6	1,292,623.8	43,812.3	214,890.0	705,392.7	657,991.2	1,244,840.9	1,306,076.5	22,816.1	1,429,717.4	479,389.7
CARGOS POR INCOB.Y DESVALORIZACIÓN  DE ACTIVOS FINANCIEROS	-341,511.5	-3,315,287.1	-7,774,278.1	-3,740,734.7	-165,528.1	-287,588.1	-1,231,342.8	-1,083,605.7	-1,549,450.3	-1,600,200.6	-66,507.2	-2,479,339.0	-766,704.5
RESULTADO DE OPERACIÓN  DESPUÉS DE INCOBRABLES	1,616,709.5	5,341,709.4	24,667,998.2	14,328,423.0	2,406,092.4	428,949.8	3,213,556.5	5,427,080.9	2,425,660.4	5,717,938.4	472,072.9	14,276,562.5	3,685,718.0
GASTOS DE ADMINISTRACIÓN	-1,992,014.0	-4,323,867.2	-22,685,553.9	-8,890,847.3	-2,274,595.4	-475,265.2	-3,059,353.1	-4,564,575.1	-2,645,467.5	-4,989,372.5	-444,678.9	-11,945,737.5	-3,566,132.4
RESULTADO DE OPERACIÓN  NETO	-375,304.5	1,017,842.2	1,982,444.3	5,437,575.7	131,497.0	-46,315.5	154,203.4	862,505.8	-219,807.2	728,565.9	27,393.9	2,330,825.0	119,585.6
ABONOS POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	2,020.4	0.0	227,359.0	12,213.7	224.1	2,647.0	0.0	12.6	0.0	-13,124.7	0.0	-127.5	0.0
CARGOS POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	0.0	0.0	-9,761.6	0.0	0.0	-198.6	0.0	0.0	0.0	-3.1	0.0	-8.9	0.0
RESULTADO DESPUÉS DE AJUSTE POR DIFERENCIA DE CAMBIO Y MANTENIMIENTO DE VALOR	-373,284.1	1,017,842.2	2,200,041.7	5,449,789.4	131,721.1	-43,867.1	154,203.4	862,518.4	-219,807.2	715,438.0	27,393.9	2,330,688.6	119,585.6
INGRESOS EXTRAORDINARIOS	115,286.8	0.0	2,832.2	0.0	0.0	0.0	2,582.5	525.7	0.0	711.1	0.0	37,955.2	1,783.4
GASTOS EXTRAORDINARIOS		-132,172.0	-13,230.2	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	-5,969.8
RESULTADO NETO DEL EJERCICIO ANTES DE AJUSTES DE GESTIÓNES ANTERIORES	-257,997.3	885,670.1	2,189,643.7	5,449,789.4	131,721.1	-43,867.1	156,785.9	863,044.1	-219,807.2	716,149.1	27,393.9	2,362,674.0	121,369.0
INGRESOS DE GESTIÓNES ANTERIORES	525,106.7	130,607.3	35,722.9	53,045.9	0.0	0.0	31,119.1	-120.4	0.0			32,939.4	9,946.9
GASTOS DE GESTIÓNES ANTERIORES	-223,640.1	-6,915.0	-42,387.4	-11,963.9	0.0	0.0	-1,879.4	-20.3	-15,031.6		-641.0	-12,280.0	-15,535.4
RESULTADO ANTES DE IMPUESTOS Y AJUSTES CONTABLE POR EFECTO DE INFLACION	43,469.3	1,009,362.5	2,182,979.2	5,490,871.4	131,721.1	-43,867.1	186,025.6	862,903.3	-234,838.8	716,149.1	26,753.0	2,383,333.4	115,780.6
ABONOS POR AJUSTE POR INFLACIÓN	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
CARGOS POR AJUSTE POR INFLACIÓN	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
RESULTADO ANTES DE IMPUESTOS	43,469.3	1,009,362.5	2,182,979.2	5,490,871.4	131,721.1	-43,867.1	186,025.6	862,903.3	-234,838.8	716,149.1	26,753.0	2,383,333.4	115,780.6
IMPUESTO SOBRE LAS UTILIDADES DE LAS EMPRESAS	0.0	0.0	-419,861.8	-1,116,646.8	0.0	0.0	0.0	0.0	0.0	0.0	0.0	-558,349.4	0.0
RESULTADO NETO DE LA GESTIÓN	43,469.3	1,009,362.5	1,763,117.4	4,374,224.6	131,721.1	-43,867.1	186,025.6	862,903.3	-234,838.8	716,149.1	26,753.0	1,824,984.0	115,780.6
Fuente: Asociación de Instituciones Financieras de Desarrollo (FINRURAL).
(1) Los datos corresponden a las IFD u ONG financieras asociadas a FINRURAL, dedicadas fundamentalmente al Microcrédito y Autoreguladas.