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Dopady implementace IFRS 9 na klasifikaci, oceňování a znehodnocení finančních nástrojů komerčních bank
Švejdová, Michaela
This diploma thesis deals with International Financial Reporting Standard 9, which pursues with financial instruments. The objective was to assess the impact of the application of this Standard on classification, measurement and impairment of financial instruments in bank accounting and to define the consequences of introducing changes to the introduction of significant items of financial statements, focusing on the new expected loss concept. The evaluation was based on a comparison of expected impacts of the implementation of IFRS 9 on significant items of financial statements and actual impacts of annual reports of selected commercial banks.
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Dostatečnost opravných položek bank v kontextu současného vývoje
Odstrčilová, Radka
The diploma thesis deals with the issue of the adequacy of the creation of bank provisions in the context of current economic situation in connection with the ongoing pandemic of Covid-19. The theoretical part of the thesis deals with the risks of banking business, where the credit risk is discussed. The obligation of banks to account for loan loss provisions is based on the existence of credit risk. The calculation of the volume of the bank's provisions is based on the international accounting standard IFRS 9, which deals with the issue of financial instruments and their valuation. Financial instruments include bank provisions for loan receivables, so the work deals with the description of financial instruments and the method of their valuation. The diploma thesis is also devoted to the classification of credit receivables, because this classification is important for the calculation of provisions. The practical part focuses on the timeliness of the creation of provisions of banks in the Czech Republic in relation to the current development of the riskiness of the bank's portfolio. In selected banks, it was evaluated whether they have created provisions created in a sufficient amount in the context of a general deferral of loan repayments in 2020.
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Support for Community Energy in the Czech Republic
ŘÍHOVÁ, Karolína
This study systematically analyses the existing support for community energy initiatives in the Czech Republic. The theoretical section defines key concepts such as community energy and explores the legislative framework, stakeholders, and strategic documents associated with this field. The practical part focuses on a detailed analysis of legal and financial instruments currently utilized to support community energy. It assesses the presence and effectiveness of these tools in favour of community energy initiatives. The aim is to provide a comprehensive overview of the current situation and identify potential areas for improvement. This study offers an integrated perspective on existing initiatives and points towards potential directions for further research and the implementation of measures supporting community energy in the Czech Republic.
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Preparation and financing of construction contracts during its life cycle, from the viewpoint of a contractor
Žilinský, Lukáš ; Jančálek, Pavel (referee) ; Kocourková, Gabriela (advisor)
The thesis engages in an assessment of financing the building contract from the view of a contractor. In the introduction of a theoretical part there is concisely characterized the meaning and current state of the construction market in the Czech Republic. Then there is a basic description of the characteristics of the building and construction market, followed by a description of the life cycle of construction contracts. Main attention on the theoretical part is paid to the possible ways of financing the building contract from the view of the constructor. The practical part of the thesis is divided into two examples. In the first example, an analysis of financing the building contract from the view of the constructor or construction company can be seen. Following the method of financing the business activity of the construction company is a financial analysis of its capital structure with subsequent evaluation of the results. The second example contains processing of progress financing of the building contract using a form of forfaiting, i.e. redemption of medium-term debt.
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Distribution of financial instruments
Hobza, Martin ; Kohajda, Michael (advisor) ; Kotáb, Petr (referee)
in English language Distribution of financial instruments This thesis deals with the issue of distribution of financial instruments and its legal regulation. The aim of the thesis is to theoretically define, within the financial law systematically classify and analyze the issue of legal framework for the distribution of financial instruments. The secondary objective is to highlight the partial incoherence of legislation regulating the various forms of distribution and propose possible solutions. The first two chapters of this thesis are devoted to general theoretical issues related to the present topic, among others to the concepts of distribution in the financial market and financial instrument. The third chapter deals with investors as addressees of distribution and with the various categories of distributors and analyzes the extent of their qualification in the area of distribution of financial instruments. The chapter four analyzes the different legal forms of distribution of financial instruments with a focus on marketing of investment funds. Within particular chapters, author's views on the issue are given, including proposals de lege ferenda. Finally, the draft of legislative amendments in the area of distribution of financial instruments, representing participation in the investment fund is...
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IFRS 9 - a new approach to financial instruments reporting
Kumar, Sunny
This diploma thesis deals with the new classification and measurement of financial instruments and quantifying the impacts on banking organizations after application of new standard IFRS 9. Since IFRS 9 superseded IAS 39, therefore this thesis makes a research and analysis on the financial reporting mechanism used before and after introduction of IFRS 9. Theoretical part of the thesis explains classification and measurement of IFRS 9, a qualitative comparison between IAS 39 and IFRS 9 and the different impacts on organizations by application of new standard. The practical part quantifies those impacts by analyzing financial statements and reports that may influence effectiveness, control and revenue for the 3 banking organizations from Czech Republic in their financial instrument reporting.
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Strategical and financial instruments for support of regional development
ČERNÁ, Veronika
This bachelor thesis with the theme 'Strategic and Financial Instruments for the Support of Regional Development' explains regional policy on a transnational level, in this case from the point of the European Union, its goals, strategic documents, the future visions of regional policy and connections with the regional policy of the Czech Republic, which is described in detail too. The main focus of this thesis is the instruments of regional policy of the European Union and the Czech Republic which contribute to the regional development of the country. The practical part of this bachelor thesis analyses the specific Strategic Plan of Development of the town of Týn nad Vltavou and the financing of realized projects between the years 2016-2022. The strategic document was obtained from the official website of Týn nad Vltavou and another source are interviews with the town's representatives, which is helping with evaluating the use of financial instruments of regional policy of the town.
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Sukuk as Islamic Financial Instruments from the Perspective of Czech and European Law
Vojtěch, Jakub ; Bakeš, Milan (advisor) ; Marková, Hana (referee) ; Radvan, Michal (referee)
Sukuk are a special kind of securities based on Islamic law. Being an up-to-date and increasingly important instrument, sukuk are traded in financial markets of not only Muslim countries. The aim of the dissertation is to review this Islamic legal institute in its entirety and to examine it from the point of view of the Czech and European Union legal regulation of securities and financial instruments. The starting point of the dissertation is the assumption that by studying foreign law and comparing its institutes, it is possible to achieve a better understanding of one's own legal regulation and possibly create new solutions that would otherwise be hidden in the standard context of understanding national law. The dissertation deals with sukuk both in terms of their theoretical definition provided by the Islamic legal theory (the idealistic approach) as well as from the point of view of their actual form in practice as products of Islamic securitization (the pragmatic approach). The analysis of the examined legal institute results in a new definition of the concepts of sukuk and Islamic securitization. The paper further concentrates on the structures of a total of seven main types of sukuk, namely: (i) Sukuk al-Ijarah, (ii) Sukuk al-Murabahah, (iii) Sukuk as- Salam, (iv) Sukuk al-Istisna'a, (v)...
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