INCA Cooperative in liquidation calls on creditors to verify their credits

The Liquidation Commission of the INCA Savings and Credit Cooperative, R.L., in liquidation, urged the entity’s creditors to appear before said body to verify the amount of their credits, within a period of fifteen days starting from the last publication of the notice. The call was published in La Gaceta, Official Gazette No. 192 of Tuesday, October 20, 2026, with the official reference Reg. 2026-0884, and is based on article 86 of the Regulations of Law No. 499, General Law of Cooperatives.

The notice appears on page 10210 of the edition, under the heading of the Nicaraguan Institute for Cooperative Promotion (INFOCCOP), the institution that opens the summary of that page. The insertion is identified with control number M. 44406814 and a value of C$ 190.00.

The procedure is based on article 86 of the Regulations of Law No. 499, the regulation governing the dissolution and liquidation of Nicaraguan cooperatives. This provision is what enables the Liquidation Commission to publicly summon the creditors of an intervened cooperative, so that they may prove before it the amount owed to them before the liquidation process is closed.

Fifteen days, one location and a fixed schedule

The notice sets specific conditions for the appearance of the creditors:

• Deadline: fifteen (15) days following the last publication of the notice.
• Location: Masaya, Km 30 Managua-Granada highway.
• Service hours: from 10:00 a.m. to 5:00 p.m.
• Purpose of the procedure: to verify the amount of the credits.

The text does not mention another location, another schedule, or an alternative channel for the procedure, meaning that physical appearance at the indicated address is the only route contemplated by the notice.

Two consecutive editions

The same notice was first published in edition No. 191 of La Gaceta, corresponding to Monday, October 19, 2026, and was reproduced the following day in edition No. 192. This double insertion is not a minor detail: the notice itself conditions the calculation of the deadline to the last publication, therefore the count of the fifteen days is activated with the edition of Tuesday, October 20.

The edition containing the second publication is number 192 of year CXXX, consisting of 24 pages, with a circulation of 320 copies and a price of C$ 45.00.

Who signs the call

The notice is signed by Aristides Ramón Raudez García, in his capacity as president of the Liquidation Commission. The document was issued in the municipality of Muy Muy, department of Matagalpa, on September 7, 2026, that is, forty-three days before its appearance in the Official Gazette.

The Liquidation Commission is, according to the text itself, the body to which creditors must turn, and its president is the only person nominally identified in the publication. The notice does not detail the number of affected creditors, the total amount of the cooperative’s liabilities, nor the current status of the liquidation process.

For readers linked to the Cooperativa de Ahorro y Crédito INCA, R.L., the publication marks the moment when the liquidation process enters its obligation recognition phase: anyone with a credit in their favor who does not appear at the Masaya headquarters within fifteen days following October 20 will be excluded from the mechanism established by the notice to verify its amount. The call is, in practice, the only open public channel for the cooperative’s creditors to record their position regarding the liquidation.

Source: La Gaceta, Official Gazette No. 192, Tuesday, October 20, 2026, Nicaraguan Institute for Cooperative Development section, p. 10210 (official reference: Reg. 2026-0884).