Analiza financiranja i financijskog izvještavanja bankarskog sektora u Republici Hrvatskoj

master's thesis

• Title (english): Analysis of financing and financial reporting of the banking sector in the Republic of Croatia
• Author: Valentina Orešić
• 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: 2024-10-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Rad se temelji na analizi financiranja i financijskog izvještavanja bankarskog sektora u Republici Hrvatskoj. Provodi se analiza izvora financiranja banaka u kojem dominiraju depoziti te zakonskim propisima koji reguliraju poslovne banke i njihovo poslovanje kao i institucije koje su ključne za nadzor nad bankama te za njihovo financijsko izvještavanje. Informacije o uspješnosti banaka vrlo su bitne za javnost, odnosno korisnike bankarskih usluga, investitore, osobama koje reguliraju poslovanje banaka te vlasnicima i menadžerima. Nadalje provedena je detaljna analiza financijskih izvještaja (horizontalna i vertikalna) te izračun pojedinačnih pokazatelja analize financijskih izvještaja te sustava pokazatelja i sintetičkih pokazatelja na primjeru vodeće banke u Republici Hrvatskoj, Zagrebačke banke d.d. Utvrđeno je financijsko zdravlje banke te uspješnost i sigurnost njezina poslovanja na temelju financijskih izvještaja iz 2022. i 2023. godine.

Abstract (english)

The work is based on the analysis of financing and financial reporting of the banking sector in the Republic of Croatia. An analysis of the source of bank financing is carried out, which is dominated by deposits, as well as the legal regulations that regulate commercial banks and their operations, as well as the institutions that are key to the supervision of banks and their financial reporting. Information about the performance of banks is very important for the public, i.e. users of banking services, investors, persons who regulate bank operations, and owners and managers. Furthermore, a detailed analysis of financial statements (horizontal and vertical) and calculation of individual indicators of the analysis of financial statements and a system of indicators and synthetic indicators was carried out on the example of the leading bank in the Republic of Croatia, Zagrebačka banka d.d. The financial health of the bank and the success and safety of its operations were determined based on the financial statements from 2022 and 2023.

• Keywords: izvori financiranja; regulacija banaka; financijski izvještaji; financijski pokazatelji; sintetički pokazatelji
• Keywords (english): sources of financing; bank regulation; financial statements; financial indicators; synthetic indicators
• Language: croatian
• URN:NBN: urn:nbn:hr:148:021266
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar ekonomije/magistra ekonomije (magistar ekonomije/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-10-24 14:05:42