Estados Financieros Comparados |
Actualizado al 25 de noviembre de 2021 |
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT
|
Seguros/INSURANCE
|
CIFRAS EXPRESADAS EN MILES DE SOLES
|
Empresa/Cuenta
|
Avla Perú
|
BNP Paribas Cardif
|
Chubb Seguros
|
Crecer Seguros
|
Insur Cia. de Seg.
|
CIIU
|
6512
|
66036
|
6603
|
66010
|
6603
|
ESTADO DE SITUACION FINANCIERA / STATEMENT OF FINANCIAL POSITION
|
30/09/2021
|
31/12/2020
|
30/09/2021
|
31/12/2020
|
30/09/2021
|
31/12/2020
|
30/09/2021
|
31/12/2020
|
30/09/2021
|
31/12/2020
|
Efectivo y Equivalente de Efectivo / CASH AND DEPOSITS
|
22,553
|
36,533
|
59,658
|
73,225
|
78,353
|
58,911
|
53,002
|
56,786
|
58,085
|
33,654
|
Inversiones financieras (neto) / Financial Investments (Net)
|
22,850
|
25,754
|
15,259
|
38,538
|
87,170
|
80,179
|
3,072
|
16,210
|
43,138
|
41,445
|
Cuentas por Cobrar por Operaciones de Seguros (neto) / Accounts receivable from insurance transact.(net)
|
12,572
|
19,492
|
54,585
|
35,281
|
64,238
|
97,499
|
17,668
|
22,303
|
18,138
|
18,221
|
Menos: Cargas Aplicadas Sobre Polizas / Less: Charges applied to policies
|
0
|
0
|
0
|
0
|
-6,568
|
-12,085
|
0
|
0
|
0
|
0
|
Cuentas por Cobrar por Operaciones Sujetas a Riesgo Crediticio (neto) / Accounts receivable from transactions subject to credit risk
|
387
|
344
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Cuentas por Cobrar a Reaseguradores y Coaseguradores (neto) / Accounts receivable from reinsurers and coinsurers (net)
|
15,873
|
9,594
|
6,057
|
5,747
|
58,122
|
74,817
|
10,646
|
3,384
|
1,589
|
7,149
|
Activo por Reservas Técnicas a Cargo de Reaseguradoras
|
13,473
|
8,194
|
9,464
|
2,618
|
114,004
|
143,901
|
2,177
|
2,948
|
2,054
|
6,617
|
Cuentas por Cobrar Diversas (neto) / Sundry accounts receivable (net)
|
21,232
|
24,775
|
920
|
451
|
1,489
|
1,614
|
69
|
973
|
1,640
|
2,966
|
Cuentas por Cobrar por Productos Financieros Derivados para Negociación / Accounts receivable from financial derivatives for trading purposes
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Cuentas por Cobrar Productos Financieros Derivados con Fines de Cobertura / Accounts receivable from financial derivatives for hedging purposes
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Cuentas por Cobrar por Macro-coberturas / Accounts receivable from macro-hedging
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Gastos Contrados por Adelantado / Prepaid expenses
|
17,673
|
7,980
|
1,200
|
423
|
14,124
|
9,686
|
385
|
363
|
2,437
|
1,930
|
TOTAL ACTIVO CORRIENTE / TOTAL CURRENT ASSETS
|
126,613
|
132,666
|
147,143
|
156,283
|
410,932
|
454,522
|
87,019
|
102,967
|
127,081
|
111,982
|
Activos por Reservas Técnicas a cargo de reaseguradores
|
13,196
|
13,095
|
22,780
|
6,044
|
35,991
|
62,963
|
2,698
|
4,199
|
8,327
|
8,971
|
Inversiones Financieras (neto) / Financial Investments (Net)
|
13,674
|
15,250
|
264,494
|
257,049
|
31,912
|
37,495
|
51,036
|
30,245
|
11,758
|
12,184
|
Inversiones en Inmuebles (neto) / Investments in immovable property (net)
|
0
|
0
|
0
|
0
|
0
|
0
|
5,068
|
5,142
|
0
|
0
|
Inmuebles, Muebles y Equipo (neto) / Property, furniture and equipment (net)
|
1,379
|
1,550
|
706
|
699
|
5,602
|
5,689
|
515
|
597
|
1,105
|
1,280
|
Activos Intangibles (Neto) / Intangible assets (net)
|
2,874
|
2,138
|
42,678
|
45,137
|
595
|
30
|
10,714
|
11,252
|
154
|
176
|
Activo por Impuesto a las ganancias / Deferred income tax assets
|
5,991
|
4,644
|
16,801
|
17,450
|
831
|
615
|
4,850
|
1,205
|
4,036
|
3,640
|
Activo no Corrientes Mantenidos para la Venta (neto)
|
38,823
|
18,176
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otros Activos / Other assets
|
0
|
0
|
730
|
1,121
|
0
|
0
|
1,788
|
1,942
|
1,999
|
996
|
TOTAL ACTIVO / TOTAL ASSETS
|
202,550
|
187,519
|
495,332
|
483,783
|
485,863
|
561,314
|
163,688
|
157,549
|
154,460
|
139,229
|
Tributos, Participaciones y Ctas. por Pagar Diversas / Taxes, profit sharing and other accounts payable
|
4,456
|
7,578
|
30,944
|
27,605
|
22,648
|
23,612
|
4,348
|
3,934
|
4,696
|
3,756
|
Cuentas por Pagar por Productos Financieros Derivados para Negociación / Accounts payable due to financial derivatives for trading purposes
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Cuentas por Pagar por Productos Financieros Derivados con Fines de Cobertura / Accounts payable due to financial derivatives for hedging purposes
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Cuentas por Pagar por Macro-Coberturas / Accounts payable due to macro-hedging
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Obligaciones Financieras / Financial liabilities
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Cuentas por Pagar a Intermediarios, Comercializadores y Auxiliares / Accounts payable to brokers and assistants
|
4,320
|
3,937
|
36,554
|
18,006
|
18,671
|
17,513
|
27,993
|
24,391
|
851
|
1,469
|
Cuentas por Pagar a Asegurados / Accounts payable to insured
|
756
|
2,791
|
18,226
|
13,273
|
3,525
|
10,070
|
8,727
|
43,240
|
13,568
|
5,572
|
Cuentas por Pagar a Reaseguradores y Coaseguradores (neto) / Accounts payable to reinsurers and coinsurers (net)
|
23,762
|
30,286
|
10,583
|
2,438
|
66,416
|
94,536
|
7,122
|
5,544
|
16,074
|
15,630
|
Reservas Técnicas por Siniestros / Technical reserves for claims
|
22,056
|
10,663
|
99,320
|
57,945
|
161,674
|
185,370
|
17,143
|
18,575
|
2,833
|
8,859
|
TOTAL PASIVO CORRIENTE / TOTAL CURRENT LIABILITIES
|
55,350
|
55,255
|
195,627
|
119,267
|
272,934
|
331,101
|
65,333
|
95,684
|
38,022
|
35,286
|
Obligaciones Financieras / Financial liabilities
|
0
|
0
|
0
|
0
|
0
|
0
|
10,000
|
0
|
0
|
0
|
Reservas Técnicas por Siniestros / Technical reserves for claims
|
620
|
543
|
0
|
0
|
10,748
|
9,415
|
0
|
0
|
0
|
0
|
Reservas Técnicas por Primas / Technical reserves for premiums
|
24,905
|
25,513
|
127,211
|
52,378
|
76,764
|
103,159
|
47,929
|
23,918
|
13,255
|
14,306
|
Otros Pasivos (neto) / Other provisions (net)
|
37,734
|
23,257
|
5,133
|
6,783
|
0
|
0
|
242
|
105
|
2,416
|
2,703
|
Pasivos Diferidos / Deferred profits
|
15,999
|
14,808
|
17,698
|
17,069
|
25,797
|
19,788
|
1,420
|
928
|
1,323
|
2,107
|
Pasivo por Impuesto a las Ganancias Diferido / Deferred income tax liabilities
|
1,532
|
555
|
0
|
2,306
|
0
|
0
|
0
|
0
|
0
|
0
|
TOTAL PASIVO / TOTAL LIABILITIES
|
136,140
|
119,931
|
345,669
|
197,803
|
386,243
|
463,463
|
124,924
|
120,635
|
55,016
|
54,402
|
Capital Social / Capital stock
|
42,770
|
36,695
|
359,052
|
359,052
|
53,788
|
46,580
|
56,610
|
44,110
|
36,812
|
36,812
|
Capital Adicional / Additional capital
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Reservas / Reserves
|
6,803
|
4,141
|
0
|
0
|
12,052
|
10,666
|
777
|
777
|
47,061
|
28,211
|
Acciones en Tesorería / Treasury shares
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Instrumentos Financieros Compuestos
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Ajustes al patrimonio / Equity adjustments
|
-303
|
130
|
-6,946
|
13,890
|
-356
|
713
|
-642
|
195
|
-40
|
954
|
Resultados Acumulados / Retained earnings
|
450
|
0
|
-68,481
|
-81,909
|
29,544
|
26,032
|
-9,278
|
-8,024
|
-32
|
0
|
Resultado del Ejercicio / Period's results
|
16,690
|
26,622
|
-133,962
|
-5,053
|
4,592
|
13,860
|
-8,703
|
-144
|
15,643
|
18,850
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
66,410
|
67,588
|
149,663
|
285,980
|
99,620
|
97,851
|
38,764
|
36,914
|
99,444
|
84,827
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
202,550
|
187,519
|
495,332
|
483,783
|
485,863
|
561,314
|
163,688
|
157,549
|
154,460
|
139,229
|
ESTADO DE RESULTADOS / INCOME STATEMENT
|
30/09/2021
|
30/09/2020
|
30/09/2021
|
30/09/2020
|
30/09/2021
|
30/09/2020
|
30/09/2021
|
30/09/2020
|
30/09/2021
|
30/09/2020
|
Primas de Seguros (Neto) / Insurance premiums (net)
|
94,699
|
70,003
|
346,653
|
213,968
|
164,312
|
158,142
|
126,640
|
78,918
|
56,794
|
45,619
|
Reaseguro Aceptado (Neto) / Accepted reinsurance (net)
|
0
|
0
|
99
|
299
|
30,918
|
39,512
|
0
|
0
|
0
|
0
|
Ajuste de Reservas Técnicas de Primas de Seg. y Reaseg. Aceptado / Adjustments to technical reserves for accepted insurance and re-insurance premiums
|
2,373
|
2,830
|
-101,710
|
18,040
|
34,443
|
34,681
|
-23,424
|
-4,704
|
1,712
|
696
|
TOTAL PRIMAS NETAS DEL EJERCICIO / TOTAL NET PREMIUMS FOR FISCAL YEAR
|
97,072
|
72,833
|
245,042
|
232,307
|
229,673
|
232,335
|
103,216
|
74,214
|
58,506
|
46,315
|
Primas Cedidas Netas / Ceded premiums (net)
|
-47,438
|
-35,396
|
-42,902
|
-6,688
|
-81,611
|
-97,783
|
-8,554
|
-3,898
|
-30,574
|
-25,335
|
Ajuste de Reservas Técnicas de Primas Cedidas / Adjustment to technical reserves for ceded premiums
|
-886
|
-2,219
|
22,115
|
858
|
-31,536
|
-21,146
|
-1,549
|
1,896
|
-1,057
|
99
|
TOTAL PRIMAS CEDIDAS NETAS DEL EJERCICIO / TOTAL CEDED PREMIUMS
|
-48,324
|
-37,615
|
-20,787
|
-5,830
|
-113,147
|
-118,929
|
-10,103
|
-2,002
|
-31,631
|
-25,236
|
PRIMAS GANADAS NETAS / NET PREMIUMS EARNED
|
48,748
|
35,218
|
224,255
|
226,477
|
116,526
|
113,406
|
93,113
|
72,212
|
26,875
|
21,079
|
Siniestros de primas de seguros (netos) / Insurance premium claims (net)
|
-77,262
|
-37,566
|
-123,132
|
-34,871
|
-21,695
|
-38,899
|
-40,999
|
-17,457
|
-8,786
|
-26,910
|
Siniestros de reaseguros aceptados (netos) / Accepted reinsurance claims (net)
|
0
|
0
|
-52
|
-38
|
-13,644
|
-14,918
|
0
|
0
|
0
|
0
|
Siniestros de primas cedidas (netos) / Ceded premiums claims
|
50,135
|
26,025
|
20,512
|
1,793
|
2,498
|
37,429
|
7,263
|
2,508
|
6,609
|
21,273
|
Recuperos y Salvamentos / Recovery and salvage
|
14,530
|
4,988
|
0
|
0
|
147
|
181
|
0
|
0
|
788
|
343
|
SINIESTROS INCURRIDOS (NETOS) / CLAIMS INCURRED (NET)
|
-12,597
|
-6,553
|
-102,672
|
-33,116
|
-32,694
|
-16,207
|
-33,736
|
-14,949
|
-1,389
|
-5,294
|
Ajuste de Reservas para Riesgos Catastróficos / Adjustment to reserves for catastrophe risk
|
9
|
0
|
-251
|
0
|
-298
|
0
|
0
|
0
|
-51
|
0
|
RESULTADO TECNICO BRUTO / GROSS TECHNICAL PROFTIS
|
36,160
|
28,665
|
121,332
|
193,361
|
83,534
|
97,199
|
59,377
|
57,263
|
25,435
|
15,785
|
Comisiones sobre Primas de Seguros (netas) / Commissions on insurance premiums (net)
|
-6,278
|
-4,517
|
-203,223
|
-139,152
|
-34,450
|
-34,366
|
-55,393
|
-48,236
|
-3,256
|
-2,401
|
Comisiones sobre Reaseguro Aceptado (netas) / Commissions on accepted reinsurance (net)
|
0
|
0
|
0
|
0
|
-661
|
-858
|
0
|
0
|
0
|
0
|
Comisiones de Primas Cedidas (netas) / Commissions of ceded premiums (net)
|
609
|
68
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
COMISIONES (NETAS) / FEES (NET)
|
-5,669
|
-4,449
|
-203,223
|
-139,152
|
-35,111
|
-35,224
|
-55,393
|
-48,236
|
-3,256
|
-2,401
|
Ingresos Técnicos Diversos / Sundry technical income
|
5,284
|
4,652
|
216
|
227
|
216
|
294
|
35
|
16
|
13,858
|
11,556
|
Gastos Técnicos Diversos / Sundry technical expenses
|
-6,526
|
-4,099
|
-10,831
|
-8,772
|
-17,127
|
-16,105
|
-2,863
|
-1,871
|
-6,858
|
-5,615
|
Ingresos (Egresos) Diversos, neto / Sundry income (expenses), net
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
RESULTADO TÉCNICO / TECHNICAL PROFITS
|
29,249
|
24,769
|
-92,506
|
45,664
|
31,512
|
46,164
|
1,156
|
7,172
|
29,179
|
19,325
|
Ingresos de Inversiones y Otros Ingresos Financieros / Investment income and other financial income
|
18,748
|
21,947
|
11,020
|
10,739
|
2,168
|
3,836
|
3,102
|
2,736
|
2,895
|
6,705
|
Gastos de inversiones y financieros. / Investment expenses and other financial expenses
|
-1,258
|
-4,039
|
-1,120
|
-7
|
-1,924
|
-2,140
|
-852
|
-336
|
-575
|
-417
|
Provisiones para activos no corrientes mantenidos para la venta / Provisions for non-current assets held for sale
|
-80
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Diferencia de Cambio (neto) / Exchange rate difference (net)
|
502
|
-273
|
-875
|
-313
|
2,688
|
1,123
|
-239
|
-3
|
3,678
|
1,715
|
RESULTADO DE INVERSIONES / INVESTMENTS PROFITS
|
17,912
|
17,635
|
9,025
|
10,419
|
2,932
|
2,819
|
2,011
|
2,397
|
5,998
|
8,003
|
Gastos de Administración (Neto de Ingresos por Servicios y Otros) / Administrative expenses (net of service income and others)
|
-25,162
|
-16,879
|
-50,157
|
-44,256
|
-24,382
|
-20,255
|
-15,516
|
-11,159
|
-12,988
|
-11,870
|
RESULTADO DE OPERACIÓN ANTES DE IMPUESTO / RESULT BEFORE INCOME TAX
|
21,999
|
25,525
|
-133,638
|
11,827
|
10,062
|
28,728
|
-12,349
|
-1,590
|
22,189
|
15,458
|
Impuesto a las Ganancias / Income Tax
|
-5,309
|
-6,329
|
-324
|
356
|
-5,470
|
-12,339
|
3,646
|
574
|
-6,546
|
-4,560
|
UTILIDAD (PÉRDIDA) NETA DEL EJERCICIO / PERIOD'S NET PROFIT (LOSS)
|
16,690
|
19,196
|
-133,962
|
12,183
|
4,592
|
16,389
|
-8,703
|
-1,016
|
15,643
|
10,898
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
30/09/2021
|
30/09/2021
|
30/09/2021
|
30/09/2021
|
30/09/2021
|
Liquidez / Liquid Ratio
|
2.29
|
|
0.75
|
|
1.51
|
|
1.33
|
|
3.34
|
|
Liquidez Efectiva
|
0.41
|
|
0.30
|
|
0.29
|
|
0.81
|
|
1.53
|
|
Siniestralidad Total
|
0.82
|
|
0.36
|
|
0.18
|
|
0.32
|
|
0.15
|
|
Apalancamiento
|
0.67
|
|
0.70
|
|
0.79
|
|
0.76
|
|
0.36
|
|
Solvencia / Solvency
|
0.49
|
|
0.43
|
|
0.26
|
|
0.31
|
|
1.81
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
8.24
|
|
-.-
|
|
0.95
|
|
-.-
|
|
10.13
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
25.13
|
|
-.-
|
|
4.61
|
|
-.-
|
|
15.73
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|