Regulatorna podloga poslovanja i financijskog izvještavanja društava za upravljanje investicijskim fondovima

master's thesis

• Title (english): Regulatory basis of business and financial reporting of investment fund management companies
• Author: Lorena Ivanović
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-09-18, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Predmet istraživanja ovog diplomskog rada je prikaz financijskog izvještavanja društva za upravljanje investicijskih fondova s aspekta društva za upravljanje i investicijskog fonda kojim društvo upravlja. Tržište investicijskih fondova vrlo je dinamično i izloženo različitim rizicima koji utječu na uspješnost poslovanja investicijskog fonda a samim time i društava za upravljanje investicijskim fondovima. Cilj rada je prikazati financijsko izvještavanje društava za upravljanje na razini društva i na razini fonda kojim upravlja te istaknuti povezanost uspješnosti poslovanja. Prikazani su temeljni financijski izvještaji društva za upravljanje te su istaknute ključne stavke koje ukazuju na glavnu aktivnost društva za upravljanje i njezinu ovisnost o fondovima kojima društvo upravlja. Osim financijskih izvještaja društva, prikazani su obvezni financijski izvještaji UCITS fonda te su objašnjene specifične stavke i povezanost sa zakonskom regulativom i drugim propisima, standardima, pravilnicima. Rad analizira temeljne godišnje financijske izvještaje društva za upravljanje investicijskim fondovima Erste Asset Management d.o.o. te temeljne godišnje financijske izvještaje Erste Adriatic Equity UCITS fonda. Financijski izvještaji prikazani su usporedno za 2021. i 2022. godinu. Uz financijske izvještaje, rad analizira i strategije ulaganja investicijskih fondova kojima odabrano društvo upravlja.

Abstract (english)

The subject of this thesis is the presentation of the financial reporting of the investment fund management company from the perspective of the management company and the investment fund managed by the company. The market of investment funds is very dynamic and exposed to various risks that affect the performance of the investment fund and investment fund management companies at the same time. The aim of the paper is to present the financial reporting of management companies at the level of the company and at the level of the managed fund, highlighting the connection between successful operations. The basic financial statements of the management company are presented and the key items that indicate the main activity of the management company and its dependence on the funds managed by the company are highlighted. In addition to the financial statements of the company, presented in the mandatory financial statements of the UCITS fund, specific items and the connection with legislation and other regulations, standards, rules are explained. The paper analyzes the basic annual financial statements of the investment fund management company Erste Asset Management d.o.o. and the basic annual financial statements of the Erste Adriatic Equity UCITS fund. The financial statements are presented comparatively for 2021 and 2022. In addition to financial statements, the paper also analyzes investment strategies of investment funds managed by the selected company

• Keywords: investicijski fondovi; društva za upravljanje investicijskim fondovima; financijsko izvještavanje; Erste Asset Management d.o.o.; Erste Asset Equity
• Keywords (english): investment funds; investment fund management companies; financial reporting; Erste Asset Management d.o.o.; Erste Asset Equity
• Language: croatian
• URN:NBN: urn:nbn:hr:148:044240
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-09-19 17:09:31