Analiza poslovanja mirovinskih osiguravajućih društava u Republici Hrvatskoj

master's thesis

• Title (english): Analysis of the operations of pension insurance companies in the Republic of Croatia
• Author: Lorena Kupek
• Mentor: Jakša Krišto (mentor)
• Committee member: Branka Tuškan Sjauš (član povjerenstva)
• Committee member: Ana Ivanišević Hernaus (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2023-09-05, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Ovaj diplomski rad naslova "Analiza poslovanja mirovinskih osiguravajućih društava u Republici Hrvatskoj" želi istražiti i analizirati kako posluju dva mirovinska osiguravajuća društva u Republici Hrvatskoj. Mirovinski sustav Republike Hrvatske od 2020. godine broji dva mirovinska osiguravajuća društva, a to su Raiffeisen mirovinsko osiguravajuće društvo d.d. te Hrvatsko mirovinsko osiguravajuće društvo d.d. Osnovna funkcija mirovinskih osiguravajućih društava je isplata kapitalizirane mirovinske štednje građanima. Istraživanje u diplomskom radu provelo se kroz analizu sekundarnih podataka prikupljenih iz objavljenih i javno dostupnih godišnjih financijskih izvještaja dviju financijskih institucija koje se analiziraju. Korištenjem sekundarnih podataka iz dostupnih godišnjih financijskih izvještaja napravljeni su izračuni odabranih financijskih pokazatelja za oba mirovinska osiguravajuća društva te je dan opis kretanja i promjena odabranih financijskih pokazatelja, ali i teorijski prikaz svih financijskih pokazatelja. Analiza provedena u diplomskom radu pokazala je da novi dionik na hrvatskom tržištu mirovinskih osiguravajućih društava ostvaruje neto gubitak u svome poslovanju, ali i da imovina tog Društva istovremeno raste. S druge strane Raiffeisen mirovinsko osiguravajuće društvo prisutno je na hrvatskom tržištu već 20 godina te ostvaruje pozitivne rezultate poslovanje, uz iznimku 2022. godine kada je ostvarilo negativan poslovni rezultat.

Abstract (english)

This thesis, titled "Analysis of operations of pension insurance companies in the Republic of Croatia", aims to research the business operations of two pension insurance companies in the Republic of Croatia. The pension system in the Republic of Croatia counts two pension insurance companies, namely, Raiffeisen Pension Insurance Company ltd. and Croatian Pension Insurance Company ltd. The primary function of pension insurance companies is the payment of individual capitalized savings to citizens. The research of this thesis has been carried out through the analysis of secondary data collected from published and publicaly available annual financial reports of the two financial institutions under analysis. Using the secondary data from available annual financial reports, the calculations of selected financial indicators have been made for both pension insurance companies while the description of movement and changes of selected financialindicators has been provided, including the theoretical review of all the financial indicators. The analysis carried out in the thesis shows that the new stakeholder on the Croatian pensions insurance market has been performnig with a net loss, also that its assets have been growing simultaneously. On the other hand, Raiffeisen Pension Insurance Company has been present on the Croatian market for over 20 years and has shown positive business results, with the exception of 2022. when it achieved a negative business outcome.

• Keywords: mirovinska osiguravajuća društva; mirovinski sustav; Republika Hrvatska; financijski izvještaji; financijski pokazatelji
• Keywords (english): pension insurance companies; pension system; the Republic of Croatia; financial reports; financial indicators
• Language: croatian
• URN:NBN: urn:nbn:hr:148:646678
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-09-06 10:02:32