Central Bank of Nicaragua reports assets of 428,763.5 million córdobas

The Central Bank of Nicaragua (BCN) released its financial statements as of August 31, 2026, in La Gaceta, Official Gazette No. 172 on Tuesday, September 22, 2026, with total assets of C$ 428,763.5 million and a profit for the period of C$ 2,846.9 million. The publication appears on page 9231 under reference Reg. 2026-00905 and includes the statement of financial position (Statement A) and the income statement (Statement B) from January 1 to August 31, 2026.

The statements were signed by Carlos José Altamirano Urbina, Accounting Manager; Pedro Antonio Arteaga Sirias, Manager of the Planning Division; and Magaly María Sáenz Ulloa, General Manager of the BCN. The summary of the official gazette places the block under the heading Central Bank of Nicaragua – Financial Statements, on page 9231, within a 48-page issue corresponding to Year CXXX.

The balance sheet closes balanced: total assets (C$ 428,763.5 million) match total liabilities plus equity. Total liabilities amount to C$ 419,456.3 million and equity to C$ 9,307.2 million.

Reserves and external assets

The bulk of the assets corresponds to positions with non-residents:

• Assets with non-residents: C$ 369,293.7 million.
• Reserve assets: C$ 353,292.9 million.
• Foreign investments: C$ 308,867.0 million.
• Foreign banknotes and coins: C$ 25,573.5 million.
• Holdings of international units: C$ 13,636.8 million.
• Deposits abroad: C$ 3,586.2 million.
• IMF reserve tranche: C$ 1,629.4 million.

Assets with residents total C$ 59,469.8 million, of which C$ 53,232.1 million are national securities and bonds, including C$ 34,727.3 million in Law 1232 Bonds.

Monetary issuance and liabilities

• Total liabilities: C$ 419,456.3 million.
• Liabilities with residents: C$ 339,828.5 million.
• Monetary liabilities: C$ 196,763.2 million.
• Monetary issuance: C$ 65,062.7 million.
• Monetary deposits: C$ 127,955.2 million.
• Obligations in issued securities and bonds: C$ 71,345.2 million, of which C$ 66,878.1 million correspond to monetary policy.
• Liabilities with non-residents: C$ 79,627.8 million.
• Capital and reserves: C$ 6,449.4 million.

Memorandum accounts close at C$ 91,217.4 million on both the debit and credit sides.

Results for the period

Statement B reports financial income of C$ 7,790.1 million and financial expenses of C$ 4,574.6 million, for a financial profit of C$ 3,215.5 million. Operations show a loss of C$ 402.9 million, offset by other income of C$ 36.0 million against other expenses of C$ 1.8 million.

• Profit for the period: C$ 2,846.9 million.
• Exchange difference for the period: C$ 10.9 million.
• Comprehensive result for the period: C$ 2,857.8 million.

The accumulated profit for the period (C$ 2,846.9 million) is recorded entirely as profit for the current fiscal year, with no profits from previous years.

The publication of these statements allows analysts, banks, and debtors to track the evolution of international reserves, monetary issuance, and the issuer’s result, which are key inputs for anticipating liquidity conditions and monetary policy in the final stretch of 2026.

Source: La Gaceta, Official Gazette No. 172, Tuesday, September 22, 2026, Central Bank of Nicaragua section – Financial Statements, page 9231 (official reference: Reg. 2026-00905).