Financijska analiza državnih jamstava Republike Hrvatske od 2002. do 2018. godine

master's thesis

• Title (english): Financial analysis of state guarantees of Republic of Croatia from 2002 to 2018 year
• Author: Marija Magdalena Bočkaj
• Mentor: Anto Bajo (mentor)
• Committee member: Hrvoje Šimović (predsjednik povjerenstva)
• Committee member: Marko Primorac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2019-09-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Glavni je cilj diplomskog rada prikupiti relevantne podatke vezane uz izdavanje državnih jamstvima, te obaviti financijsku analiza prikupljenih podataka od 2002. godine do lipnja 2018. Provedbom financijske analize visine i strukture izdanih državnih jamstava prema godinama, vrstama, te gospodarskim sektorima, dobiven je uvid u cjelokupni sustav izdavanja jamstava koji je bio na snazi ranijih godina kada još nisu postojali jasni kriteriji, te kakav postoji danas. Uz to, obrađena je problematika i značenje ograničenja na izdavanje državnih jamstava, te je napravljena analiza poduzeća kojima su jamstva odobravana kako bi se dobio detaljniji uvid u projekte i poduzeća u koje se ulagalo, kakav su značaj ta jamstva imala na razvoj gospodarstva, prometa, poljoprivrede i turizma u Republici Hrvatskoj te kako posluju danas poduzeća kojima su jamstva odobravana u najvećim iznosima. Na kraju je provedena i financijska analiza potencijalnih dospijeća izdanih jamstava u promatranom periodu te usporedna analiza svih protestiranih jamstava u tom periodu kako bi se vidjelo koja su od izdanih jamstava stvarno dospjela na naplatu. Uzevši u obzir protestirana jamstva, na kraju je napravljena projekcija mogućih dospijeća u budućnosti. Analiza je pokazala koja su od izdanih jamstava nosila najveći rizik protestiranja, te je dobivena slika o mogućim dospijećima na naplatu u budućem razdoblju.

Abstract (english)

The main obcetive of the graduate work is to collect all relevant data related to the issuance of state guarantees and to conduct a financial analysis of the data collected from 2002 to June 2018. The implementation of the financial analysis of the amount and structure of issued state guarantees by the years, types, and economic sectors, gave an overview of the entire system of issuing guarantees what was in force in previous years when there were no clear criteria, and overview of the system what exists today. In addition, there is an analysis of the problem and the meaning of restrictions on the issuance of state guarantees, as well as an analysis of the companies to wich the guarantees are approved to gain a more detailed insight into the projects and companies in which they invested, what significance these guarantees had on the development of the economy, transport, agriculture and tourism in the Republic of Croatia and how the companies to which the guarantees are approved in the greatest amounts, are doing business today. At the end, a financial analysis of potential maturities of issued guarantees in the observed period and a comparative analysis of all the called guarantees in that period was carried out in order to see which of the issued guarantees were actually billed. Taking into account called guarantees, a projection of possible maturities in the future was made. The analysis showed which of the issued guarantees carried the highest risk of callection maturity, and the resulting images of possible maturities in the future period was obtained.

• Keywords: državna jamstva; protestirana jamstva; financijska analiza; potencijalne obveze; gospodarski sektori; dospijeće; registar državnih jamstava
• Keywords (english): state guarantees; called guarantees; financial analysis; contingent liabilities; economic sectors; State Guarantee Register
• Language: croatian
• URN:NBN: urn:nbn:hr:148:677809
• Study programme: Title: Business Economics; specializations in: Finance, Accounting, Marketing, Organization and management, Trade, Tourism, Analysis and Business planning, Business informatics; Course: Finance; Study programme type: university; Study level: graduate; Academic / professional title: diplomirani/a ekonomist/ekonomistica (diplomirani/a ekonomist/ekonomistica)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2019-09-17 12:58:21