ANALIZA IMOVINE BANAKA U REPUBLICI HRVATSKOJ : Završni rad

Bankarske institucije raspolažu različitom vrstom imovine s obzirom na likvidnost, rizik i dospijeće. Cilj završnog rada bio je analizirati vrijednost i strukturu imovine banaka u Republici Hrvatskoj. Provedena analiza ukazala je na trendove kretanja vrijednosti imovine banaka te najzastupljenije u imovini banaka. Najveći udio u ukupnoj imovini banaka pripao je financijskoj imovini po amortiziranom trošku, a najmanji izvedenicama i promjeni fer vrijednosti zaštićenih stavki u zaštiti portfelja od kamatnog rizika. Period pada i stagnacije imovine banaka konačno je prekinut 2018. godine. Značajan porast zabilježen je kod gotovinskih nenamjenskih i stambenih kredita u sektoru stanovništva. U imovini je porastao značaj visoko likvidnih stavki. Udio kunskih kredita i kredita s fiksnim kamatnim stopama nastavio je rasti, dok je udio loših kredita opao zbog prodaje potraživanja od strane banaka.Banking institutions have different types of assets in terms of liquidity, risk and maturity. The aim of the final paper was to analyze the value and structure of banks' assets in the Republic of Croatia. The analysis showed trends in the value of banks 'assets and what is the most represented in banks' assets. The largest share of total bank assets was attributable to financial assets at amortized cost, and the smallest to derivatives and changes in the fair value of hedged items in the portfolio hedging against interest rate risk.The period of decline and stagnation of bank assets is finally interrupted in 2018. There was a significant increase in non-purpose and residential loans in the household sector. The value of highly liquid items has increased in the assets. The share of kuna loans and fixed interest rate loans continued to grow, while the proportion of non-performing loans declined as a result of the sale of claims by banks