FINANCIJSKO IZVJEŠTAVANJE INVESTICIJSKIH FONDOVA U REPUBLICI HRVATSKOJ

master's thesis

• Title (english): FINANCIAL REPORTING OF INVESTMENT FUNDS IN THE REPUBLIC OF CROATIA
• Author: Antonija Mesarić
• Mentor: Sanja Broz Tominac (mentor); MBZ: 286480
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-12-14, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U novije vrijeme, financijski posrednici na suvremenim financijskim tržištima imaju sve veći značaj. Radi toga, pridaje im se sve više pozornosti. Jedni od brzorastućih financijskih posrednika su i investicijski fondovi. Njihov se glavni cilj odnosi na povrat ulaganja – nastoje povećati profitabilnost pribavljenih sredstava uloženih u različite investicije. Razvojem financijskih tržišta razvijaju se i novi oblici investicijskih fondova koje razlikuje investicijska strategija i cilj. Nakon definiranja pojma investicijskih fondova, njihovog povijesnog razvoja te njihovih prednosti i nedostataka, u drugom djelu rada, navedene su osnovne vrste investicijskih fondova prema organizacijskom obliku te prema vrsti imovine u koju ulažu. Slijedi prikaz podjele investicijskih fondova u Republici Hrvatskoj i pregled njihovih favoriziranih oblika. U trećem dijelu rada naglasak je stavljen na institucije zadužene za rad investicijskih fondova. Njihova uloga vrlo je važna i jasno zakonski propisana kako bi se zaštitili ulagači čiji ulozi nisu osigurani. U zadnjem dijelu rada fokus će biti zakonski okvir financijskog izvještavanja investicijskih fondova u Republici Hrvatskoj te će biti iznijeta analiza obveznih izvještaja jednog otvorenog investicijskog fonda s javnom ponudom.

Abstract (english)

In recent times, financial intermediaries in modern financial markets are becoming increasingly important. Because of this, more and more attention is being paid to them. One of the fastest-growing financial intermediaries are investment funds. Their main goal is return on investment - they seek to increase the profitability of the acquired funds invested in various investments. With the development of financial markets, new forms of investment funds are being developed, which differ by investment strategy and goal. After defining the concept of investment funds, their historical development, and their advantages and disadvantages, in the second part of this master thesis, the basic types of investment funds, according to the organizational form and the type of assets in which they invest, are explained. The following is an overview of the division of investment funds in the Republic of Croatia and an overview of favored forms. In the third part of the paper, the emphasis is placed on the institutions in charge of the work of investment funds. Their role is very important and clearly legitimated by law to protect investors whose shares are not insured. In the last part of the paper, the focus will be on the legal framework for financial reporting of investment funds in the Republic of Croatia, and an analysis of the mandatory reports of an open-end investment fund with a public offering will be presented.

• Keywords: investicijski fond; UCITS; alternativni investicijski fondovi; financijsko izvještavanje
• Keywords (english): mutual fund; UCITS fund; alternative fund; financial reporting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:712744
• Study programme: Title: 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: Access restricted to students and staff of home institution
• Created on: 2021-01-19 13:49:30