Obračun kapitalizirane svote naknade štete u Hrvatskom zavodu za mirovinsko osiguranje

professional thesis

• Author: Denis Čerina
• Mentor: Damir Bakić (mentor)
• Granter: University of Zagreb; Faculty of Science; (Department of Mathematics); Zagreb
• Defense date and country: 2023-01-13, Croatia
• Scientific / art field, discipline and subdiscipline: NATURAL SCIENCES; Mathematics

Abstract

U ovom radu opisana su pravila i načini obračuna kapitalizirane svote naknade štete u Hrvatskom zavodu za mirovinsko osiguranje s primjerima izračuna. Prezentirane su sve propisane tablice i formule koje se koriste u različitim tipovima izračuna te pripadna matematička podloga, odnosno opis i tumačenje pojedinih vrijednosti u propisanim tablicama kao i postupak kojim su izvedene formule za izračun s objašnjenjima. Osnovna je teza rada kako je isplata jednokratne kapitalizirane svote izrazito isplativa za štetnike obzirom da se iznos mirovine prema Zakonu o mirovinskom osiguranju usklađuje dva puta godišnje, a iznos usklađenja je u pravilu takav da protok vremena radi kojeg bi se ukupni iznos kapitalizacije trebao smanjiti nije dovoljan da bi se taj iznos zbilja smanjio obzirom da iznos usklađenja anulira to očekivano smanjenje.

Abstract (english)

This Paper describes the rules and methods of calculating the capitalized amount of damage (compensation) in the Croatian Pension Insurance Institute with calculation examples. All the prescribed tables and formulas used in different types of calculations are presented with corresponding mathematical background. The paper contains explanations and interpretation of individual quantities in the prescribed tables with a detailed description of the procedure by which the calculation formulas were derived. The basic thesis of the Paper is that the payment of a one-time capitalized sum is extremely profitable for the payers. The reason for such a conclusion lies in the fact that the amount of the pension is adjusted by law twice a year, and the amount of the adjustment is such that the elapsed time for which the total amount of capitalization should be reduced is not enough for that amount to really decrease, considering that the adjustment amount cancels out the expected reduction.

• Keywords: kapitalizirana svota naknade štete; Hrvatski zavod za mirovinsko osiguranje
• Keywords (english): capitalized amount of damage compensation; Croatian Pension Insurance Institute
• Language: croatian
• URN:NBN: urn:nbn:hr:217:801230
• Study programme: Title: Actuarial Mathematics; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni/a specijalist/ specijalistica aktuarske matematike (sveučilišni/a specijalist/ specijalistica aktuarske matematike)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-03-01 11:11:56