Guatemala,
English version Ayuda

CUADRO I.2.b
PANORAMA DE FINANCIERAS
Saldos en millones de quetzales
Año/Mes Activos externos netos (AEN) Activos internos  (AI)   Pasivos incluidos en la definición de dinero en sentido amplio (PDSA)
Activos frente a no residentes  Pasivos frente a no residentes    Gobierno central (neto)       Gobierno estatal y local Sociedades públicas no financieras   Banco central       Otras sociedades financieras   Otras sociedades no financieras Hogares e ISFLSH Otras partidas (neto)        AI   AEN+AI= Depósitos transferibles  1/ Otros depósitos y valores 
AEN        Billetes y monedas Depósitos Valores  PDSA
(1) (2) (3)=(1-2) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)=(4 a 13) (15)=(3+14)=(16+17) (16) (17)
2006 Dic 92.9 22.8 70.2 1,689.7 0.0 0.0 0.5 11.0 217.0 242.2 566.4 1,507.3 -988.3 3,245.9 3,316.1 -1.8 3,317.9
  Ene 84.7 36.3 48.4 1,685.7 0.0 0.0 0.6 10.9 218.6 230.6 576.5 1,520.7 -1,051.3 3,192.2 3,240.6 -1.8 3,242.4
  Feb 94.4 46.3 48.1 1,644.8 0.0 0.0 1.1 14.2 220.1 226.1 576.9 1,536.5 -1,042.4 3,177.2 3,225.4 -0.2 3,225.6
  Mar 88.0 43.8 44.2 1,644.3 0.0 0.0 1.8 15.0 220.4 227.2 562.9 1,521.3 -1,052.7 3,140.3 3,184.5 -1.8 3,186.3
  Abr 112.6 46.5 66.1 1,738.2 0.0 0.0 2.1 10.8 221.0 225.6 575.1 1,452.9 -1,096.5 3,129.2 3,195.3 -1.8 3,197.1
  May 134.9 39.7 95.3 1,746.2 0.0 0.0 2.0 17.7 222.9 228.5 579.6 1,412.2 -1,108.3 3,100.7 3,195.9 -1.8 3,197.7
  Jun 73.1 39.5 33.6 1,791.3 0.0 0.0 1.0 11.5 216.9 219.2 565.6 1,398.3 -1,074.7 3,129.2 3,162.8 -1.8 3,164.6
  Jul 123.6 157.1 -33.5 1,808.0 0.0 0.0 1.9 13.9 221.3 218.0 603.8 1,388.8 -1,010.0 3,245.7 3,212.3 -1.9 3,214.2
  Ago 108.2 157.2 -48.9 1,836.2 0.0 0.0 2.0 19.4 225.5 216.4 612.4 1,382.6 -1,000.5 3,293.9 3,245.0 -1.8 3,246.8
  Sep 87.5 161.3 -73.7 1,850.8 0.0 0.0 2.8 17.1 224.4 211.5 625.9 1,406.0 -993.0 3,345.5 3,271.8 -1.9 3,273.7
  Oct 131.5 160.0 -28.4 1,879.2 0.0 0.0 3.5 24.7 224.2 208.4 643.1 1,410.4 -1,068.3 3,325.2 3,296.7 -1.7 3,298.4
  Nov 78.0 160.6 -82.7 1,945.9 0.1 0.0 4.0 24.0 235.5 209.9 627.5 1,398.1 -1,033.0 3,411.9 3,329.2 -1.7 3,330.9
2007 Dic 82.4 157.7 -75.3 2,112.9 0.0 0.0 3.2 21.5 190.3 208.8 597.3 1,396.3 -1,023.9 3,506.2 3,431.0 0.3 3,430.6
  Ene 83.2 145.0 -61.8 2,107.5 2.4 0.0 7.5 21.9 189.2 281.0 1,938.1 112.7 -1,063.9 3,596.6 3,534.8 0.3 3,534.5
  Feb 82.9 138.8 -55.9 2,117.5 2.4 0.0 2.1 21.1 237.3 272.1 1,960.4 111.4 -1,104.8 3,619.5 3,563.6 0.3 3,563.3
  Mar 155.1 145.2 9.9 2,129.0 0.3 0.0 7.2 20.4 240.0 269.0 1,894.3 113.0 -1,100.9 3,572.2 3,582.1 0.3 3,581.8
  Abr 164.6 138.7 25.9 2,153.6 1.0 0.0 3.2 29.5 235.9 264.4 1,867.8 112.5 -1,079.5 3,588.4 3,614.4 0.3 3,614.0
  May 175.5 243.1 -67.7 2,218.3 1.0 0.0 2.9 22.9 230.7 256.8 1,961.6 109.3 -1,094.8 3,708.7 3,641.1 0.3 3,640.7
  Jun 133.9 254.3 -120.4 2,294.4 1.0 0.0 4.6 23.1 207.2 245.4 2,016.1 107.5 -1,081.4 3,817.9 3,697.5 0.1 3,697.3
  Sep 160.0 244.7 -84.7 2,391.9 1.8 0.0 2.7 23.9 183.1 247.2 2,069.8 109.7 -1,041.9 3,988.3 3,903.6 0.5 3,903.1
  Oct 43.7 247.2 -203.4 2,396.8 2.6 0.0 3.0 51.1 181.0 248.5 2,060.1 111.2 -989.2 4,065.2 3,861.8 0.5 3,861.3
  Nov 32.8 252.9 -220.2 2,493.5 2.7 0.0 3.5 32.0 175.5 250.0 2,058.6 111.5 -994.3 4,132.9 3,912.7 0.3 3,912.3
2008 Dic 30.4 144.8 -114.5 2,656.6 2.6 0.0 2.7 21.7 143.8 174.4 2,185.3 109.1 -1,168.2 4,128.1 4,013.6 0.4 4,013.2
  Ene 27.0 147.9 -120.9 2,657.5 2.9 0.0 3.3 22.3 147.5 172.5 2,288.2 109.1 -1,218.9 4,184.4 4,063.4 0.4 4,063.1
  Feb 59.6 168.9 -109.2 2,659.5 2.9 0.0 3.3 24.1 180.9 144.9 2,263.3 110.1 -1,199.3 4,189.7 4,080.4 0.4 4,080.0
  Mar 62.6 173.2 -110.6 2,484.7 0.3 0.0 4.9 33.9 441.2 143.2 2,201.7 113.9 -1,139.9 4,284.0 4,173.4 0.4 4,172.9
  Abr 50.7 173.3 -122.6 2,349.0 1.2 0.0 0.6 33.6 662.5 141.3 2,150.0 114.5 -1,135.2 4,317.5 4,194.9 0.4 4,194.5
  May 49.9 170.3 -120.4 2,381.9 1.2 0.0 0.7 32.7 652.4 139.7 2,093.0 112.2 -1,057.5 4,356.1 4,235.7 0.3 4,235.4
  Jun 64.4 174.8 -110.4 2,486.4 1.2 0.0 0.9 33.2 600.5 147.1 2,034.9 112.2 -1,024.9 4,391.5 4,281.1 0.3 4,280.8
  Jul 53.2 176.8 -123.6 2,514.3 2.1 0.0 0.4 29.3 647.0 147.4 1,917.1 114.3 -967.5 4,404.4 4,280.8 0.3 4,280.4
  Ago 63.6 177.5 -113.9 2,557.1 2.1 0.0 0.7 23.1 657.5 148.0 1,902.0 114.7 -993.0 4,412.0 4,298.1 0.3 4,297.8
  Sep 82.4 178.9 -96.4 2,723.0 2.1 0.0 2.0 33.1 514.4 147.2 1,869.5 118.1 -985.5 4,424.0 4,327.5 0.4 4,327.2
  Oct 65.6 180.0 -114.5 2,785.7 2.9 0.0 2.2 62.9 540.8 145.2 1,823.7 120.3 -1,003.1 4,480.5 4,366.0 0.3 4,365.7
  Nov 69.2 54.5 14.7 2,774.0 3.1 0.0 0.5 22.3 621.1 144.9 1,878.2 122.0 -1,088.0 4,478.0 4,492.7 0.3 4,492.4
2009 Dic 96.4 203.2 -106.8 2,956.9 2.9 0.0 0.3 23.5 527.2 138.1 1,851.1 132.0 -856.4 4,775.5 4,668.7 0.4 4,668.3
2010 Dic 77.8 175.2 -97.4 2,699.0 3.1 0.0 0.1 7.4 464.0 144.8 1,715.5 214.6 -851.2 4,397.3 4,299.9 0.3 4,299.6
  Jul 78.1 155.8 -77.6 2,979.3 2.1 0.0 1.6 6.5 436.2 169.7 1,572.7 250.2 -865.8 4,552.4 4,474.8 0.4 4,474.4
  Ago 77.7 150.2 -72.5 3,019.1 2.5 0.0 2.2 7.4 465.9 170.9 1,579.7 260.0 -889.1 4,618.5 4,546.0 0.4 4,545.6
  Sep 69.1 148.5 -79.4 3,097.9 2.5 0.0 0.6 7.3 426.4 171.6 1,567.2 264.3 -890.4 4,647.4 4,568.1 0.4 4,567.7
  Oct 71.1 148.0 -76.9 3,076.2 3.1 0.0 0.2 7.5 460.6 171.2 1,599.1 271.8 -934.3 4,655.3 4,578.4 0.4 4,578.0
  Nov 89.0 147.0 -58.0 3,096.5 3.1 0.0 0.6 13.2 453.4 195.4 1,578.1 283.0 -955.2 4,668.0 4,610.0 0.5 4,609.5
2011 Dic 69.0 45.7 23.3 3,076.8 3.1 0.0 0.2 12.2 472.9 209.2 1,589.2 289.9 -968.0 4,685.3 4,708.6 0.5 4,708.1
  Ene 71.9 41.4 30.5 3,039.4 3.4 0.0 3.6 19.9 519.9 199.5 1,666.9 290.2 -946.6 4,796.3 4,826.8 0.5 4,826.3
  Feb 63.0 39.6 23.4 3,107.2 3.4 0.0 0.9 16.8 525.8 234.6 1,625.2 293.1 -955.3 4,851.9 4,875.3 0.5 4,874.8
  Mar 72.4 38.5 33.9 3,073.7 1.8 0.0 1.5 11.2 574.6 255.1 1,607.9 297.6 -936.3 4,887.2 4,921.0 0.5 4,920.6
  Abr 59.4 38.8 20.6 3,181.4 2.0 0.0 0.3 13.7 507.2 246.9 1,669.3 302.3 -920.8 5,002.4 5,023.0 0.5 5,022.5
  May 64.0 37.1 26.9 3,203.4 2.0 0.0 1.6 11.9 535.7 272.5 1,572.0 313.7 -944.1 4,968.8 4,995.6 0.5 4,995.2
  Jun 58.3 36.9 21.4 3,207.1 2.0 0.0 1.0 13.4 527.7 281.7 1,602.0 314.6 -925.7 5,023.9 5,045.3 0.4 5,044.8
  Jul 66.2 62.2 4.0 3,249.5 1.7 0.0 0.5 11.9 553.0 279.1 1,604.9 315.6 -922.3 5,093.9 5,097.9 0.5 5,097.5
  Ago 64.7 75.3 -10.6 3,296.2 1.7 0.0 0.4 13.9 562.1 300.4 1,638.1 322.7 -897.3 5,238.2 5,227.5 0.4 5,227.2
  Sep 67.4 61.7 5.7 3,239.2 1.7 0.0 0.6 15.4 625.1 274.1 1,699.3 333.1 -932.7 5,255.8 5,261.5 0.3 5,261.2
  Oct 51.6 71.2 -19.6 3,202.6 1.5 0.0 0.7 23.1 692.7 254.2 1,677.9 333.4 -881.9 5,304.3 5,284.7 0.4 5,284.3
  Nov 56.8 75.2 -18.4 3,268.3 1.6 0.0 2.1 15.0 650.9 279.1 1,705.2 307.7 -885.9 5,344.1 5,325.7 0.4 5,325.3
2012 Dic 40.2 104.1 -63.9 3,196.5 1.5 0.0 0.3 24.7 785.2 341.2 1,725.7 289.3 -898.9 5,465.5 5,401.5 0.5 5,401.1
  Ene 44.6 103.3 -58.7 3,294.8 1.9 0.0 0.5 34.1 671.3 301.6 1,739.6 294.5 -867.3 5,471.1 5,412.4 0.5 5,411.9
  Feb 48.3 101.8 -53.5 3,309.6 1.9 0.0 1.1 17.5 714.4 318.5 1,718.8 295.6 -886.2 5,491.3 5,437.8 0.5 5,437.3
  Mar 40.9 101.2 -60.3 3,411.9 0.4 0.0 0.8 26.9 619.4 289.4 1,760.0 295.6 -896.4 5,508.0 5,447.8 0.5 5,447.3
  Abr 65.1 97.3 -32.2 3,395.3 0.9 0.0 0.5 19.5 663.5 319.7 1,746.8 304.7 -891.2 5,559.7 5,527.5 0.5 5,526.9
  May 47.0 82.6 -35.6 3,401.6 0.9 0.0 0.8 15.7 716.2 353.6 1,742.0 290.4 -880.2 5,641.1 5,605.5 0.5 5,605.0
  Jun 60.3 106.2 -45.9 3,434.3 0.9 0.0 1.3 23.2 717.5 347.4 1,761.3 290.1 -826.5 5,749.5 5,703.6 0.6 5,703.1
  Jul 45.5 123.2 -77.7 3,435.9 0.0 0.0 2.8 28.0 711.2 387.2 1,792.2 293.9 -875.3 5,776.0 5,698.2 0.7 5,697.6
  Ago 47.4 159.0 -111.6 3,483.1 0.0 0.0 2.4 14.2 653.1 403.8 1,832.9 299.4 -861.0 5,827.8 5,716.3 0.6 5,715.7
  Sep 46.1 166.6 -120.5 3,510.3 0.0 0.0 1.8 44.0 657.1 436.9 1,853.1 275.3 -904.2 5,874.3 5,753.8 0.7 5,753.0
  Oct 57.0 165.1 -108.1 3,523.8 0.0 0.0 3.5 34.8 709.3 462.7 1,874.7 253.9 -921.9 5,940.8 5,832.6 0.7 5,831.9
  Nov 45.8 154.9 -109.1 3,508.6 0.2 0.0 1.9 52.9 840.5 304.9 1,883.3 254.0 -863.7 5,982.7 5,873.6 0.7 5,872.9
2013 Dic 44.8 150.2 -105.4 3,627.2 0.0 0.0 0.6 15.1 684.0 302.5 1,958.8 251.5 -845.6 5,994.1 5,888.6 0.6 5,888.1
  Ene 56.3 148.3 -92.1 3,632.3 0.0 0.0 0.3 14.3 745.2 299.9 1,974.8 264.1 -899.8 6,031.1 5,939.0 0.6 5,938.4
  Feb 61.4 145.6 -84.2 3,576.0 0.0 0.0 1.0 24.7 725.3 297.7 1,975.1 269.1 -898.5 5,970.3 5,886.1 0.3 5,885.8
  Mar 72.5 142.2 -69.7 3,563.4 0.0 0.0 0.3 19.6 785.3 308.5 1,993.3 256.9 -908.1 6,019.2 5,949.6 0.3 5,949.2
  Abr 71.4 140.8 -69.5 3,519.6 0.0 0.0 0.6 46.0 846.9 308.4 2,031.4 260.6 -929.4 6,084.0 6,014.6 0.3 6,014.2
  May 128.1 133.4 -5.4 3,781.0 0.0 0.0 0.7 35.9 611.7 305.0 1,980.0 256.5 -916.1 6,054.8 6,049.4 0.4 6,049.0
  Jun 87.5 136.3 -48.8 3,730.3 0.0 0.0 4.7 37.7 689.8 291.4 1,940.2 261.0 -869.6 6,085.6 6,036.8 0.4 6,036.4
  Jul 61.1 149.3 -88.2 3,713.1 0.0 0.0 3.9 49.3 678.1 342.7 2,023.4 241.4 -871.9 6,180.0 6,091.8 0.6 6,091.3
  Ago 62.0 167.0 -105.0 3,786.5 0.0 0.0 2.6 38.1 696.2 275.8 2,066.8 238.5 -838.4 6,266.3 6,161.3 0.6 6,160.7
  Sep 67.7 164.5 -96.8 3,953.0 0.0 0.0 2.4 45.7 700.3 332.1 2,036.5 231.1 -877.6 6,423.5 6,326.8 0.6 6,326.2
  Oct 56.2 158.2 -102.0 3,988.5 0.0 0.0 0.7 40.4 680.4 298.5 2,093.3 229.6 -852.6 6,478.7 6,376.7 0.6 6,376.1
  Nov 52.3 144.9 -92.7 3,945.3 0.2 0.0 3.7 35.6 685.9 335.0 2,012.7 222.5 -792.4 6,448.6 6,355.9 0.2 6,355.8
2014 Dic 46.0 171.9 -125.9 4,136.0 0.0 0.0 0.6 63.3 563.8 338.0 2,069.3 218.2 -895.2 6,494.0 6,368.1 0.1 6,368.0
  Ene 43.0 171.8 -128.7 4,217.5 0.0 0.0 0.9 38.4 598.1 320.8 2,043.6 219.9 -855.6 6,583.5 6,454.8 0.1 6,454.6
  Feb 43.7 180.4 -136.7 4,257.7 0.0 0.0 1.0 39.4 574.3 308.8 2,100.5 219.9 -798.4 6,703.3 6,566.5 0.1 6,566.4
  Mar 45.9 180.4 -134.4 4,326.1 0.0 0.0 1.5 46.7 622.2 330.9 2,115.5 218.4 -792.0 6,869.2 6,734.7 0.2 6,734.6
  Abr 43.8 181.6 -137.7 4,555.5 0.0 0.0 0.8 43.7 497.8 330.8 2,139.6 218.3 -843.0 6,943.4 6,805.7 0.2 6,805.5
  May 43.6 175.1 -131.5 4,498.0 0.0 0.0 0.8 36.0 544.3 323.3 2,083.1 214.0 -836.0 6,863.5 6,731.9 0.0 6,731.9
  Jun 42.0 154.4 -112.4 4,621.2 0.0 0.0 1.4 31.4 566.2 323.7 2,066.0 221.8 -862.2 6,969.4 6,857.0 0.0 6,857.0
  Jul 48.3 145.0 -96.7 4,697.6 0.0 0.0 1.7 77.0 587.3 336.8 2,025.0 219.9 -915.0 7,030.3 6,933.6 0.1 6,933.5
  Ago 38.9 144.1 -105.2 4,655.5 0.0 0.0 1.4 99.9 564.4 309.3 2,279.4 217.7 -918.8 7,208.9 7,103.7 0.2 7,103.5
  Sep 86.5 260.4 -174.0 4,787.6 0.0 0.0 0.6 46.3 684.6 330.7 2,358.6 217.6 -889.2 7,536.8 7,362.8 0.2 7,362.6
  Oct 65.0 259.3 -194.3 5,013.4 0.0 0.0 1.9 38.1 511.6 325.6 2,421.8 221.4 -1,000.8 7,533.0 7,338.7 0.2 7,338.5
  Nov 61.5 243.6 -182.1 4,871.6 0.3 0.0 2.8 40.4 613.5 346.7 2,499.5 212.1 -984.5 7,602.5 7,420.4 0.8 7,419.6
2015 Dic 61.1 284.4 -223.3 4,904.2 0.0 0.0 1.1 46.7 618.5 352.6 2,610.4 210.0 -1,029.0 7,714.4 7,491.1 0.7 7,490.3
  Ene 65.8 291.7 -225.9 5,011.3 0.0 0.0 4.9 40.3 520.0 300.7 2,712.8 204.8 -996.1 7,798.9 7,573.0 1.0 7,572.0
  Feb 63.9 294.0 -230.1 5,062.7 0.0 0.0 2.4 38.5 545.0 316.3 2,800.9 198.0 -1,020.2 7,943.6 7,713.6 1.0 7,712.6
  Mar 64.3 297.1 -232.8 5,187.6 0.0 0.0 0.6 32.8 449.4 340.4 2,800.3 190.8 -923.7 8,078.3 7,845.5 1.1 7,844.4
  Abr 63.9 306.9 -243.1 5,161.5 0.0 0.0 4.4 15.8 560.1 276.5 2,843.7 188.0 -925.7 8,124.3 7,881.2 1.0 7,880.2
  May 64.3 309.7 -245.4 5,163.5 0.0 0.0 1.1 10.7 544.8 286.9 2,850.3 185.0 -875.0 8,167.3 7,921.9 1.0 7,920.9
  Jun 65.2 295.9 -230.7 4,579.1 0.0 0.0 0.5 10.3 544.1 293.1 2,780.6 193.9 -388.6 8,013.2 7,782.4 0.9 7,781.5
  Jul 136.0 312.6 -176.6 4,961.9 0.0 0.0 1.0 20.6 539.0 297.8 2,758.7 177.9 -858.3 7,898.5 7,721.9 0.7 7,721.2
  Ago 128.7 310.7 -182.0 4,983.2 0.0 0.0 3.1 13.6 575.1 297.0 2,773.2 179.2 -857.3 7,967.3 7,785.2 0.7 7,784.5
  Sep 71.5 275.0 -203.5 5,159.5 0.0 0.0 0.8 39.6 573.4 347.6 2,728.1 176.4 -930.9 8,094.5 7,891.0 0.7 7,890.2
  Oct 70.3 276.4 -206.1 5,197.8 0.0 0.0 0.7 36.5 571.0 346.3 2,522.6 173.0 -940.6 7,907.2 7,701.1 0.8 7,700.3
  Nov 67.3 302.6 -235.3 5,255.0 0.3 0.0 0.6 15.3 532.1 354.8 2,542.2 175.7 -940.6 7,935.2 7,699.9 0.7 7,699.2
2016 Dic 75.5 270.5 -195.0 5,156.2 0.0 0.0 1.1 19.2 558.5 372.7 2,514.1 172.1 -864.6 7,929.3 7,734.3 0.8 7,733.5
2017 Ene 76.0 269.0 -193.1 5,334.1 0.0 0.0 0.7 8.9 493.7 326.5 2,553.9 169.8 -879.3 8,008.2 7,815.1 0.4 7,814.7
  Feb 74.3 258.9 -184.6 4,980.4 0.0 0.0 2.1 12.3 463.0 319.7 3,046.6 173.0 -856.9 8,140.2 7,955.7 0.4 7,955.3
  Mar 70.9 268.4 -197.5 4,376.3 0.0 0.0 1.4 10.5 451.0 363.0 2,548.4 175.5 301.3 8,227.4 8,030.0 0.8 8,029.1
  Abr 70.3 266.2 -195.9 4,368.8 0.0 0.0 2.2 22.2 452.6 339.0 2,613.4 158.9 268.2 8,225.3 8,029.4 0.8 8,028.6
  May 71.4 263.2 -191.8 4,492.5 0.0 0.0 2.7 9.7 302.3 352.5 2,647.0 157.9 318.7 8,283.3 8,091.5 0.9 8,090.6
  Jun 71.5 258.0 -186.5 4,584.1 0.0 0.0 2.9 27.9 455.4 357.1 2,739.4 163.1 -20.3 8,309.7 8,123.2 1.0 8,122.2
  Jul 71.1 254.9 -183.8 4,626.4 0.0 0.0 0.6 16.0 460.3 355.6 2,661.7 159.6 -26.7 8,253.5 8,069.7 1.0 8,068.7
  Ago 71.7 244.8 -173.1 4,654.6 0.0 0.0 0.8 9.6 467.3 310.0 2,669.6 162.4 -95.8 8,178.4 8,005.4 1.0 8,004.4
  Sep 72.7 233.0 -160.3 4,760.1 0.0 0.0 2.9 16.8 460.5 376.7 2,581.7 162.2 -77.1 8,283.7 8,123.4 0.8 8,122.6
                                     
1/  Las sociedades financieras no emiten pasivos en la forma de depósitos. En este rubro se incluyen por una parte, las obligaciones por emisión de documentos y ordenes de pago, tales como cheques de caja y cheques certificados, y por la otra el ajuste correspondiente a cheques por compensar.
Notas:
a.  A partir noviembre de 2006 se incorpora información extracontable de la cartera de valores de bancos y financieras.
b.  En enero de 2008 cobró vigencia el nuevo manual de instrucciones contables para entidades sujetas a la vigilancia e inspección de la Superintendencia de Bancos. 
c. En agosto de 2006 se registró una reducción en el pasivo de la Corporación Financiera Nacional (CORFINA). Dicha reducción esta asociada al areglo negociado que permitió la cancelación de la deuda que CORFINA tenía con el Banco Bilbao Vizcaya Argentaria (BBVA) y con la Compañía Española de Seguros de Crédito a la Exportación, S. A. Compañía de Seguros y Reaseguros (CESCE), por el crédito concedido en 1980 para el financiamiento de la compra de una planta de fabricación de pasta de papel y celulosa y un aserradero por parte de Celulosas de Guatemala, S. A. (CELGUSA).