20.500.12556/DKUM-19314 KROVNI SKLADI UMBRELLA FUNDS V diplomski nalogi sem pisal o novosti na finančnem trgu v Sloveniji, to je o krovnih skladih. V praktičnem delu naloge sem natančneje analiziral delovanje krovnega sklada Probanke upravljanje d.o.o.. V začetnem delu diplomske naloge sem najprej opredelil vzajemne sklade, opisal vrste vzajemnih skladov, njihove prednosti in slabosti, najpomembnejše dejavnike pri izbiri vzajemnega sklada, njihovo donosnost ter tveganja, povezana z vlaganjem v vzajemne sklade. V nadaljevanju diplomske naloge sem na kratko opisal zgodovino in razvoj vzajemnih skladov, natančneje seveda njihov nastanek in razcvet v Sloveniji, ter prikazal gibanje števila vlagateljev po letih ter sestavo premoženja vzajemnih sladov od leta 2005 do konca leta 2009. V osrednjem delu svoje naloge sem se poglobil v opis krovnih skladov, tako sem natančneje opisal pojem krovnega sklada, kako so nastali, njihove prednosti in morebitne pomanjklivosti. Poseben pomen sem dal poglavju o obdavčitvi krovnih skladov, kjer sem navedel postopek obdavčitve v primeru, da je stranka, ki vlaga, pravna oseba ter kakšna je obdavčitev v primeru, da je le- ta fizična oseba. V zadnjem delu diplomske naloge pa sem podrobneje predstavil krovni sklad Probanke upravljanje d.o.o., navedel sem, kakšna so njegova naložbena pravila, obdavčenje, investicijske kupone ter izplačila in vplačila Krovnega sklada. Prav tako sem opisal delovanje vseh petih podskladov Krovnega sklada Probanke upravljanje d.o.o., torej Probanka Alfo, Probanka Beto, Probanka Gamo, Probanka Nove trge in Probanka Sigmo. In this thesis I wrote about innovations in financial market conditions in Slovenia, which is the umbrella fund. In the practical part of the paper I further analyzed the operation of an umbrella fund management Probanka d.o.o.. During the initial part of the paper I first define the mutual funds described the types of mutual funds and their advantages and disadvantages, the most important factors in selecting the mutual fund, their profitability and risks associated with investing in mutual funds. In the following thesis I briefly described the history and development of mutual funds, specifically, of course, their creation and prosperity in Slovenia, and show the trend of investors over the years and the composition of mutual brewers from 2005 until the end of 2009. In the central part of my project, I had to consider the description of umbrella funds, so I specifically described the concept of an umbrella fund, how they were generated, their strengths and potential weaknesses. I put special importance on the taxation section of umbrella funds, where I stated the process of taxation in the event that a party filing a legal person and what is the tax in the event that the latter is a natural person. The last part of the thesis I presented an umbrella fund Probanka upravljanje d.o.o., what are its investment rules, taxes, investment credits and payments and payment of an umbrella fund. I also described the operation of all five sub-funds of an umbrella fund Probanka upravljanje d.o.o., therefore Probanka Alfa, Probanka Beta, Probanka Gama, Probanka Novi trgi (Probanka New Markets) and Probanka Sigma. krovni sklad vzajemni sklad donosnost tveganje naložbena pravila investicijski kuponi umbrella fund mutual fund return risk investment rules investment allowances true true false [M. Kisevic] Slovenski jezik Angleški jezik Diplomsko delo 2011-07-04 22:03:32 2011-08-31 13:20:36 2022-04-13 15:16:29 2023-12-24 03:35:59 2011 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.76 10760220 URN:SI:UM:DK:ZZ4AAGVW UNI_Kisevic_Mitja_2011.pdf UNI_Kisevic_Mitja_2011.pdf 1 5D4521641F6191F6AA2C8DC2033E43DA cf69e88547660364fce57abb70350181919927ea2525fb05774638ca255493fe 586f1f4c-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/b8b6a437-1c74-402b-8002-00443507852a https://dk.um.si/Dokument.php?lang=slv&id=23300 Ekonomsko-poslovna fakulteta 0 0 0