{"id":984,"date":"2022-05-31T15:41:20","date_gmt":"2022-05-31T15:41:20","guid":{"rendered":"https:\/\/www.corporacionbi.com\/sv\/bancoindustrialsv\/?page_id=984"},"modified":"2025-07-31T16:21:41","modified_gmt":"2025-07-31T16:21:41","slug":"estados-financieros-e-informe-de-auditor-externo","status":"publish","type":"page","link":"https:\/\/www.corporacionbi.com\/sv\/bancoindustrialsv\/estados-financieros-e-informe-de-auditor-externo\/","title":{"rendered":"Informe de Auditor Externo"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_section][vc_row][vc_column]\n\t\t\t\t<p class=\"rs-p-wp-fix\"><\/p>\n\t\t\t\t<sr7-module data-alias=\"detalle-de-las-operaciones-vinculadas-relevantes-1\" data-id=\"40\" id=\"SR7_40_1\" class=\"rs-ov-hidden\" data-version=\"6.7.57\">\n\t\t\t\t\t<sr7-adjuster><\/sr7-adjuster>\n\t\t\t\t\t<sr7-content>\n\t\t\t\t\t\t<sr7-slide id=\"SR7_40_1-33\" data-key=\"33\">\n\t\t\t\t\t\t\t<sr7-bg id=\"SR7_40_1-33-5\" class=\"sr7-layer\"><noscript><img 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height=&#8221;30px&#8221;][vc_column_text]<\/p>\n<h2>Historial<\/h2>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/2&#8243;]\r\n<div class=\"sh-accordion sh-accordion-style1 panel-group\" id=\"accordion-EruSiQo82n\" role=\"tablist\" aria-multiselectable=\"true\">\r\n\t\r\n\t\r\n\t\t<div class=\"sh-accordion-item panel panel-default\">\r\n\t\t\t<div class=\"panel-heading\" role=\"tab\" id=\"heading-EruSiQo82n-2\">\r\n\t\t\t\t<h4 class=\"panel-title\">\r\n\t\t\t\t\t<a role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-EruSiQo82n\" href=\"#collapse-EruSiQo82n-2\" aria-expanded=\"false\" aria-controls=\"collapse-EruSiQo82n-2\" class=\"collapsed\">\r\n\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t<div class=\"sh-table\">\r\n\t\t\t\t\t\t\t\t<div class=\"sh-table-cell sh-accordion-icon-cell\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"sh-accordion-icon\">\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i class=\"open-icon fa fa-chevron-down\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\t\t<i class=\"close-icon fa fa-chevron-up\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"sh-table-cell sh-accordion-content-cell\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"sh-accordion-title\">2025<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t<\/a>\r\n\t\t\t\t<\/h4>\r\n\t\t\t<\/div>\r\n\t\t\t<div id=\"collapse-EruSiQo82n-2\" class=\"panel-collapse collapse\" role=\"tabpanel\" aria-labelledby=\"heading-EruSiQo82n-2\">\r\n\t\t\t\t<div class=\"panel-body\">\r\n\r\n\t\t\t\t\t<div class=\"sh-table\">\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t<div class=\"sh-table-cell-top sh-accordion-icon-cell\">\r\n\t\t\t\t\t\t\t\t<span class=\"sh-accordion-icon\">\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i class=\"open-icon fa fa-chevron-down\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\t<i class=\"close-icon fa fa-chevron-up\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"sh-table-cell-top sh-accordion-content-cell\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div><a href=\"https:\/\/issuu.com\/corporacionbi\/docs\/opinion_intermedia_-_banco_industrial_2025?fr=sYzFhODg3MjU5MDg\" rel=\"nofollow noopener\" target=\"_blank\">Junio 2025<\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\r\n\t\t<div class=\"sh-accordion-item panel panel-default\">\r\n\t\t\t<div class=\"panel-heading\" role=\"tab\" id=\"heading-EruSiQo82n-3\">\r\n\t\t\t\t<h4 class=\"panel-title\">\r\n\t\t\t\t\t<a role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-EruSiQo82n\" href=\"#collapse-EruSiQo82n-3\" aria-expanded=\"false\" aria-controls=\"collapse-EruSiQo82n-3\" class=\"collapsed\">\r\n\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t<div class=\"sh-table\">\r\n\t\t\t\t\t\t\t\t<div class=\"sh-table-cell sh-accordion-icon-cell\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"sh-accordion-icon\">\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i class=\"open-icon fa fa-chevron-down\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\t\t<i class=\"close-icon fa fa-chevron-up\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"sh-table-cell sh-accordion-content-cell\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"sh-accordion-title\">2024<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t<\/a>\r\n\t\t\t\t<\/h4>\r\n\t\t\t<\/div>\r\n\t\t\t<div id=\"collapse-EruSiQo82n-3\" class=\"panel-collapse collapse\" role=\"tabpanel\" aria-labelledby=\"heading-EruSiQo82n-3\">\r\n\t\t\t\t<div class=\"panel-body\">\r\n\r\n\t\t\t\t\t<div class=\"sh-table\">\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t<div class=\"sh-table-cell-top sh-accordion-icon-cell\">\r\n\t\t\t\t\t\t\t\t<span class=\"sh-accordion-icon\">\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i class=\"open-icon fa fa-chevron-down\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\t<i class=\"close-icon fa fa-chevron-up\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"sh-table-cell-top sh-accordion-content-cell\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div><a href=\"https:\/\/issuu.com\/corporacionbi\/docs\/informe_bies_2024?fr=sZWJlYTgyNDMwNzM\" rel=\"nofollow noopener\" target=\"_blank\">Diciembre 2024<\/a><\/div>\n<div><a href=\"https:\/\/issuu.com\/corporacionbi\/docs\/opinion_intermedia_-_banco_industrial_2024?fr=sOTZhNDc2MzQ4MDg\" rel=\"nofollow noopener\" target=\"_blank\">Junio 2024<\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\r\n\t\t<div class=\"sh-accordion-item panel panel-default\">\r\n\t\t\t<div class=\"panel-heading\" role=\"tab\" id=\"heading-EruSiQo82n-4\">\r\n\t\t\t\t<h4 class=\"panel-title\">\r\n\t\t\t\t\t<a role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-EruSiQo82n\" href=\"#collapse-EruSiQo82n-4\" aria-expanded=\"false\" aria-controls=\"collapse-EruSiQo82n-4\" class=\"collapsed\">\r\n\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t<div class=\"sh-table\">\r\n\t\t\t\t\t\t\t\t<div class=\"sh-table-cell sh-accordion-icon-cell\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"sh-accordion-icon\">\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i class=\"open-icon fa fa-chevron-down\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\t\t<i class=\"close-icon fa fa-chevron-up\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"sh-table-cell sh-accordion-content-cell\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"sh-accordion-title\">2023<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t<\/a>\r\n\t\t\t\t<\/h4>\r\n\t\t\t<\/div>\r\n\t\t\t<div id=\"collapse-EruSiQo82n-4\" class=\"panel-collapse collapse\" role=\"tabpanel\" aria-labelledby=\"heading-EruSiQo82n-4\">\r\n\t\t\t\t<div class=\"panel-body\">\r\n\r\n\t\t\t\t\t<div class=\"sh-table\">\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t<div class=\"sh-table-cell-top sh-accordion-icon-cell\">\r\n\t\t\t\t\t\t\t\t<span class=\"sh-accordion-icon\">\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i class=\"open-icon fa fa-chevron-down\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\t<i class=\"close-icon fa fa-chevron-up\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"sh-table-cell-top sh-accordion-content-cell\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div><a href=\"https:\/\/issuu.com\/corporacionbi\/docs\/conclusio_n_intermedios_bi_2023_-_junio?fr=sODMyYTYyODkxNDU\" rel=\"nofollow noopener\" target=\"_blank\">Junio 2023<\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\r\n\t\t<div class=\"sh-accordion-item panel panel-default\">\r\n\t\t\t<div class=\"panel-heading\" role=\"tab\" id=\"heading-EruSiQo82n-5\">\r\n\t\t\t\t<h4 class=\"panel-title\">\r\n\t\t\t\t\t<a role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-EruSiQo82n\" href=\"#collapse-EruSiQo82n-5\" aria-expanded=\"false\" aria-controls=\"collapse-EruSiQo82n-5\" class=\"collapsed\">\r\n\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t<div class=\"sh-table\">\r\n\t\t\t\t\t\t\t\t<div class=\"sh-table-cell sh-accordion-icon-cell\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"sh-accordion-icon\">\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i class=\"open-icon fa fa-chevron-down\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\t\t<i class=\"close-icon fa fa-chevron-up\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"sh-table-cell sh-accordion-content-cell\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"sh-accordion-title\">2022<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t<\/a>\r\n\t\t\t\t<\/h4>\r\n\t\t\t<\/div>\r\n\t\t\t<div id=\"collapse-EruSiQo82n-5\" class=\"panel-collapse collapse\" role=\"tabpanel\" aria-labelledby=\"heading-EruSiQo82n-5\">\r\n\t\t\t\t<div class=\"panel-body\">\r\n\r\n\t\t\t\t\t<div class=\"sh-table\">\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t<div class=\"sh-table-cell-top sh-accordion-icon-cell\">\r\n\t\t\t\t\t\t\t\t<span class=\"sh-accordion-icon\">\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i class=\"open-icon fa fa-chevron-down\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\t<i class=\"close-icon fa fa-chevron-up\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"sh-table-cell-top sh-accordion-content-cell\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div><a href=\"https:\/\/issuu.com\/corporacionbi\/docs\/informe_banco_industrial_2022?fr=sNGEwOTU4MzcxMzQ\" rel=\"nofollow noopener\" target=\"_blank\">Diciembre 2022<\/a><\/div>\n<div><a href=\"https:\/\/issuu.com\/corporacionbi\/docs\/opinion_intermedia_-_banco_industrial_2022?fr=sNTdkNTUyMDMyNzM\" rel=\"nofollow noopener\" target=\"_blank\">Junio 2022<\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\r\n\t\t<div class=\"sh-accordion-item panel panel-default\">\r\n\t\t\t<div class=\"panel-heading\" role=\"tab\" id=\"heading-EruSiQo82n-6\">\r\n\t\t\t\t<h4 class=\"panel-title\">\r\n\t\t\t\t\t<a role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-EruSiQo82n\" href=\"#collapse-EruSiQo82n-6\" aria-expanded=\"false\" aria-controls=\"collapse-EruSiQo82n-6\" class=\"collapsed\">\r\n\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t<div class=\"sh-table\">\r\n\t\t\t\t\t\t\t\t<div class=\"sh-table-cell sh-accordion-icon-cell\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"sh-accordion-icon\">\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i class=\"open-icon fa fa-chevron-down\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\t\t<i class=\"close-icon fa fa-chevron-up\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"sh-table-cell sh-accordion-content-cell\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"sh-accordion-title\">2021<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t<\/a>\r\n\t\t\t\t<\/h4>\r\n\t\t\t<\/div>\r\n\t\t\t<div id=\"collapse-EruSiQo82n-6\" class=\"panel-collapse collapse\" role=\"tabpanel\" aria-labelledby=\"heading-EruSiQo82n-6\">\r\n\t\t\t\t<div class=\"panel-body\">\r\n\r\n\t\t\t\t\t<div class=\"sh-table\">\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t<div class=\"sh-table-cell-top sh-accordion-icon-cell\">\r\n\t\t\t\t\t\t\t\t<span class=\"sh-accordion-icon\">\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i class=\"open-icon fa fa-chevron-down\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\t<i class=\"close-icon fa fa-chevron-up\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"sh-table-cell-top sh-accordion-content-cell\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div><a href=\"https:\/\/issuu.com\/corporacionbi\/docs\/opinion_banco_industrial_2021?fr=sZmJhYjUyMDMyNzM\" rel=\"nofollow noopener\" target=\"_blank\">Diciembre 2021<\/a><\/div>\n<div><a href=\"https:\/\/issuu.com\/corporacionbi\/docs\/informe_banco_industrial_2020?fr=sY2I1ODQwMzIxMzU\" rel=\"nofollow noopener\" target=\"_blank\">Junio 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class=\"sh-table-cell sh-accordion-content-cell\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"sh-accordion-title\">2020<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t<\/a>\r\n\t\t\t\t<\/h4>\r\n\t\t\t<\/div>\r\n\t\t\t<div id=\"collapse-EruSiQo82n-7\" class=\"panel-collapse collapse\" role=\"tabpanel\" aria-labelledby=\"heading-EruSiQo82n-7\">\r\n\t\t\t\t<div class=\"panel-body\">\r\n\r\n\t\t\t\t\t<div class=\"sh-table\">\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t<div class=\"sh-table-cell-top sh-accordion-icon-cell\">\r\n\t\t\t\t\t\t\t\t<span class=\"sh-accordion-icon\">\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i class=\"open-icon fa fa-chevron-down\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\t<i class=\"close-icon fa fa-chevron-up\"><\/i>\r\n\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"sh-table-cell-top sh-accordion-content-cell\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div><a 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