20.500.12556/DKUM-22080 SEGMENTIRANJE TRGA FINANČNIH INSTRUMENTOV PRI OBRESTNI ZAŠČITI MARKET SEGMENTATION OF FINANCIAL INSTRUMENTS WITH INTEREST RATE HEDGE Pri diplomski nalogi sem se odločil pokazati postopek in primer obrestnega ščitenja, kot to poteka v praksi in predvsem na kakšni osnovi se podjetja odločajo za sklenitev finančnega instrumenta. V prvem delu diplomskega dela sem se osredotočil na osnove pri segmentaciji trga obrestnih instrumentov, tako iz teoretične, kot dejanske delitve kratkoročnih in dolgoročnih finančnih instrumentov. Seveda delitev obrestnih finančnih instrumentov je še mnogo več in ta v tem diplomskem delu je ena izmed njih. Osrednji del diplomskega dela poteka bolj marketinško in je povzeto dogajanje na finančnem trgu ,ter poslana oblika ponudbe podjetju . V zadnjem delu diplomskega dela pa sem spremljal gibanje in hipotetično zaključil sklenjeno obrestno zaščito, ter prikazal efekte iz sklenjene obrestne zaščite. V zaključku sem segmentiral obrestni trg v Sloveniji. Vzorec za stanje sklenjenih obrestnih instrumentov je povzet iz baze NLB banke. Poudarek diplomskega dela je prikazati stanje in razmere na obrestnem trgu v naši državi in predstaviti obliko obrestnih inštrumentov, ki so na voljo za pravne osebe v Sloveniji. Seveda se skladno s ekonomsko situacijo v Evropi in svetu , spreminja izbira finančnega instrumenta tudi pri nas. The main topic of this work is to represent the process of interest rate risk hedging and to give a practical example of this financial instrument application. Special focus is given on what the basis is for a company to decide to enter this financial instrument. The first part of this work covers fundamentals of market segmentation in interest rate risk instruments, from theoretical as well as practical division of short and long term financial instruments. Of course there exist many divisions of interest rate financial instruments and the one represented in this work is just one of them. The central part of this work views the interest rate risk instrument from a marketing perspective where I give a snapshot of financial market of this instrument as well as a proposal made to a company on the basis of this snapshot. The last part of this work covers the accounting perspective of this instrument. The proposed interest rate risk instrument was recorded through its lifetime with hypothetical movements on financial market in comparison to the company’s open interest rate position that was hedged. The result then represents the effects from this interest rate risk hedge. In the conclusion there is a segmentation of Slovene market in interest rate risk instruments. A pattern for this segmentation is taken from NLB’s data base. The emphasis of this work is to represent actual conditions on Slovene market of interest rate risk instruments as well as to represent different interest rate risk instruments available to companies in Slovenia. Of course with the changing economic situation in Europe and the world in general the choice of the financial instrument can differ, also in Slovenia. zamenjava obrestnih mer trenutna poštena vrednost obrestna mera interest rate swap mark to market interest rate true true false [A. Ranzinger] Slovenski jezik Angleški jezik Diplomsko delo 2012-02-14 16:10:11 2012-05-31 13:45:04 2022-04-14 11:08:40 2023-12-25 03:35:17 2012 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.78 11089948 URN:SI:UM:DK:E2MMPO0F VS_Ranzinger_Aljosa_2012.pdf VS_Ranzinger_Aljosa_2012.pdf 1 2C98C59DB8B4445F7A851D1E8D168B47 76c1e709c9cad30e25ea20c9102f2958c33e80b60fd4f81692bd22cfa703c7f9 92af82fd-7c06-11eb-bb7a-00155d0001ca 20.500.12556/dkum/691c7e16-8b53-47a9-9499-68cc71b3fce7 https://dk.um.si/Dokument.php?lang=slv&id=29799 Ekonomsko-poslovna fakulteta 0 0 0