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master's thesis
Analiza financijskog poslovanja obveznih mirovinskih fondova u Republici Hrvatskoj
Diplomski rad
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2020. urn:nbn:hr:145:838238
Rajić, Hrvoje
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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Rajić, H. (2020). Analiza financijskog poslovanja obveznih mirovinskih fondova u Republici Hrvatskoj : Diplomski rad (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:838238

Rajić, Hrvoje. "Analiza financijskog poslovanja obveznih mirovinskih fondova u Republici Hrvatskoj : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:838238

Rajić, Hrvoje. "Analiza financijskog poslovanja obveznih mirovinskih fondova u Republici Hrvatskoj : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:838238

Rajić, H. (2020). 'Analiza financijskog poslovanja obveznih mirovinskih fondova u Republici Hrvatskoj : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 03 December 2024, https://urn.nsk.hr/urn:nbn:hr:145:838238

Rajić H. Analiza financijskog poslovanja obveznih mirovinskih fondova u Republici Hrvatskoj : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2020 [cited 2024 December 03] Available at: https://urn.nsk.hr/urn:nbn:hr:145:838238

H. Rajić, "Analiza financijskog poslovanja obveznih mirovinskih fondova u Republici Hrvatskoj : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:145:838238

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Metadata
TitleAnaliza financijskog poslovanja obveznih mirovinskih fondova u Republici Hrvatskoj : Diplomski rad
Title (english)Analysis of financial operations of mandatory pension funds in the Republic of Croatia : Graduate paper
AuthorHrvoje Rajić
MentorBranko Matić (mentor)
Committee memberBranimir Marković (predsjednik povjerenstva)
Committee memberBranko Matić (član povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2020-09-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Mirovinski sustav definira se kao skup pravnih normi, te financijskih i institucionalnih aranžmana kojima se regulira osiguranje od različitih rizika poput starosti, invalidnosti ili gubitka hranitelja. Mirovinski sustav u Republici Hrvatskoj podijeljen je na tri stupa, te su sukladno tome osnovani dobrovoljni i obvezni mirovinski fondovi. Prvi i drugi stup čine obvezno mirovinsko osiguranje gdje se prvi stup temelji na međugeneracijskoj solidarnosti, a drugi na individualnoj kapitaliziranoj štednji, dok je treći stup dobrovoljno mirovinsko osiguranje i također se temelji na individualnoj kapitaliziranoj štednji. Mirovinski fond imovina je bez pravne osobnosti u kojoj se prikuplja novac koji uplaćuju njegovi članovi ujedno i vlasnici fonda. Zadaća društva koje upravlja fondom je ulaganje novca kako bi se povećala imovina fonda. Obvezni mirovinski fondovi podijeljeni su u tri kategorije prema rizičnosti. Najrizičniji su obvezni mirovinski fondovi kategorije A, a najmanje se rizični fondovi kategorije C, dok kategorija B predstavlja tzv. „zlatnu sredinu“. U radu se analizira financijsko poslovanje obveznih mirovinskih fondova kategorije B, i to Erste d.o.o., PBZ CO d.d. i Raiffeisen d.d. u razdoblju od 2015. do 2019. godine, te njihova uloga u funkcioniranju mirovinskog sustava Republike Hrvatske. Analiza obuhvaća kretanje neto imovine navedenih fondova, njihov prinos u promatranom razdoblju, njihove novčane tokove, te ostvarenu dobit/gubitak.
Abstract (english)
The pension system is defined as a set of legal norms, as well as financial and institutional arrangements that regulate insurance against various risks such as old age, disability or loss of caregiver while unable to live by yourself. The pension system in the Republic of Croatia is divided into three pillars, which are accordingly established voluntary and mandatory pension funds. The first and second pillars are compulsory pension insurance, where the first pillar is based on intergenerational solidarity, and the second one on individual capitalized savings, while the third pillar is voluntary pension insurance and is also based on individual capitalized savings. A pension fund i san asset without legal personality in which money is collected and paid by its members as well as the owners of the fund. The task of the company that manages the fund is to invest money in order to increase the fund's assets. Mandatory pension funds are divided into three categories according to risk. Mandatory pension funds of category A are the most risky, and the least risky are funds of category C, while category B represents the socalled "golden mean". The paper analyzes the financial operations of mandatory pension funds of category B, namely Erste d.o.o., PBZ CO d.d. and Raiffeisen d.d. in the period from 2015 to 2019, and their role in the functioning of the pension system of the Republic of Croatia. The analysis includes the movement of net assets of these funds, their return in the observed period, their cash flows, and the realized profit / loss.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:838238
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
RepositoryEFOS REPOSITORY
Created on2021-05-27 11:56:25