prikaz prve stranice dokumenta Komparativna analiza poslovanja mirovinskih fondova - AZ obvezni mirovinski fond, PBZ Croatia osiguranje obvezni mirovinski fond te Reiffeisen obvezni mirovinski fond
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master's thesis
Komparativna analiza poslovanja mirovinskih fondova - AZ obvezni mirovinski fond, PBZ Croatia osiguranje obvezni mirovinski fond te Reiffeisen obvezni mirovinski fond
Diplomski rad
2020. urn:nbn:hr:145:088765
Cindrić, Katarina
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Cindrić, K. (2020). Komparativna analiza poslovanja mirovinskih fondova - AZ obvezni mirovinski fond, PBZ Croatia osiguranje obvezni mirovinski fond te Reiffeisen obvezni mirovinski fond : Diplomski rad (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:088765

Cindrić, Katarina. "Komparativna analiza poslovanja mirovinskih fondova - AZ obvezni mirovinski fond, PBZ Croatia osiguranje obvezni mirovinski fond te Reiffeisen obvezni mirovinski fond : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:088765

Cindrić, Katarina. "Komparativna analiza poslovanja mirovinskih fondova - AZ obvezni mirovinski fond, PBZ Croatia osiguranje obvezni mirovinski fond te Reiffeisen obvezni mirovinski fond : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:088765

Cindrić, K. (2020). 'Komparativna analiza poslovanja mirovinskih fondova - AZ obvezni mirovinski fond, PBZ Croatia osiguranje obvezni mirovinski fond te Reiffeisen obvezni mirovinski fond : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 28 December 2024, https://urn.nsk.hr/urn:nbn:hr:145:088765

Cindrić K. Komparativna analiza poslovanja mirovinskih fondova - AZ obvezni mirovinski fond, PBZ Croatia osiguranje obvezni mirovinski fond te Reiffeisen obvezni mirovinski fond : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2020 [cited 2024 December 28] Available at: https://urn.nsk.hr/urn:nbn:hr:145:088765

K. Cindrić, "Komparativna analiza poslovanja mirovinskih fondova - AZ obvezni mirovinski fond, PBZ Croatia osiguranje obvezni mirovinski fond te Reiffeisen obvezni mirovinski fond : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:145:088765

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TitleKomparativna analiza poslovanja mirovinskih fondova - AZ obvezni mirovinski fond, PBZ Croatia osiguranje obvezni mirovinski fond te Reiffeisen obvezni mirovinski fond : Diplomski rad
Title (english)Comparative analysis of pension funds – AZ mandatory pension fund, PBZ croatia insurance mandatory pension fund and Raiffeisen mandatory pension fund : Graduate paper
AuthorKatarina Cindrić
MentorBranko Matić (mentor)
Committee memberBranimir Marković (predsjednik povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
Committee memberBranko Matić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2020-09-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Mirovinski sustav je sustav koji djeluje na području cijele zemlje, a uloga mu je prikupljanje sredstava iz doprinosa postojećih osiguranika (zaposlenika) te isplatu mirovine korisnicima (umirovljenicima), koje su ostvarene na temelju prava proizašlih iz mirovinskog osiguranja. Ljudi jednom dođu u starost kad više nisu zaposleni te ne ostvaruju prihode, stoga im je mirovina glavni izvor prihoda, stoga je mirovinski sustav nezaobilazan segment socijalnog osiguranja stanovništva svake države, što se naravno podrazumijeva i za Republiku Hrvatsku. Mirovinska reforma je u Hrvatskoj započela 1999. godine i završila 2002. godine. Od te se godine mirovinski sustav u Hrvatskoj bazira na 3 stupa. Prvi i drugi stup predstavljaju obvezno mirovinsko osiguranje, dok treći stup predstavlja dobrovoljno mirovinsko osiguranje. Takav mirovinski sustav karakterizira obvezni prvi stup (međugeneracijska solidarnost - današnji zaposlenici izdvajaju 15% bruto plaće za današnje umirovljenike) te individualna kapitalizirana štednja u drugom (čine ga obvezni mirovinski fondovi i za njega sadašnji zaposlenici izdvajaju 5% bruto plaće na svoj račun kod odabranog fonda) i trećem mirovinskom stupu (dobrovoljan). Mogućnost ulaganja prikupljenih sredstava putem doprinosa obveznih mirovinskih fondova propisana je zakonom i do određene razine imovine mogu ulagati u dionice, državne obveznice ili druge oblike imovine. Obvezni mirovinski fondovi u drugom stupu dijele se na kategorije A, B i C, čime se pruža mogućnost odabira željene strategije ulaganja, a sve se temelji na averziji prema riziku. Na taj se način osiguranicima nudi visoka razina transparentnosti, jer oni u svakom trenutku znaju iznos ušteđenih sredstava na svom računu kod odabranog mirovinskog fonda.
Abstract (english)
The pension system is a system that operates throughout the country, and its role is to raise funds from the contributions of existing insured persons (employees) and the payment of pensions to beneficiaries (pensioners), which are realized on the basis of rights arising from pension insurance. People come to an age when they are no longer employed and do not earn income, so their pension is the main source of income, so the pension system is an unavoidable segment of social security of the population of each country, which of course implies for the Republic of Croatia. Pension reform in Croatia began in 1999 and ended in 2002. Since that year, the pension system in Croatia has been based on 3 pillars. The first and second pillars represent mandatory pension insurance, while the third pillar represents voluntary pension insurance. Such a pension system is characterized by a mandatory first pillar (intergenerational solidarity - today's employees allocate 15% of gross salary for today's retirees) and individual capitalized savings in the second (it consists of mandatory pension funds and current employees allocate 5% of gross salary to their account with the selected fund ) and the third pension pillar (voluntary). The possibility of investing funds raised through contributions from mandatory pension funds is prescribed by law and up to a certain level of assets can be invested in shares, government bonds or other forms of assets. Mandatory pension funds in the second pillar are divided into categories A, B and C, which provides the opportunity to choose the desired investment strategy, all based on risk aversion. In this way, the insured are offered a high level of transparency, because they know at all times the amount of savings in their account with the selected pension fund.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:088765
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-01-12 10:00:09