FINANCIJSKO IZVJEŠTAVANJE INVESTICIJSKIH FONDOVA

Today in the modern world, mutual funds are becoming increasingly important in the world market. In order to present losses and gains as transparently and accurately as possible, investment funds, whether open or closed, are required by the law on investment funds to prepare financial statements on a specific date, mostly at the end of the business year. Financial statements for investment funds are prepared by fund management companies. Fund management companies establish and, as the name suggests, manage investment funds. This includes compiling financial statements for the funds they manage. In the Republic of Croatia, there are currently 14 investment fund management companies, 100 UCITS funds, 39 alternative investment funds, the Fund of Croatian Homeland War Veterans and Members of Their Families and the Pensioners' Fund.