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Evaluation of selected mortgage bonds traded on the capital market in the Czech Republic
Márová, Eliška ; Pfeiferová, Daniela (advisor) ; Ulrich, Milan (referee)
This thesis deals with evaluation of selected securities lending and specifically mortgage bonds. These bonds are attractive because of their low risk and therefore relatively certain revenue especially for conservative investors. The first part deals with the general presentation bonds and specific theoretical definition of mortgage bonds. It describes their issuance, trading, protection, development of the market for mortgage bonds, linking to the mortgage loans and then it represents issuers who provide mortgage bonds on the Czech
market. The second part deals with the analysis and comparison of the returns currently offered bonds on the PSE. Their yield to maturity is monitored in relation to other properties of bonds, such as time to maturity, nominal value, etc., Including, issuers and investment recommendations for different types of investors.
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Equity securities in the Czech republic
Weiserová, Nikola ; Randáková, Monika (advisor) ; Míková, Marie (referee)
This bachelor thesis aims to give a summary picture about the equity securities of the issuer's and the investor's point of view and highlight the fact that the valuation of equity securities representing equity participation in subsidiaries and related Czech companies use the purchase price rather than the equity method. This thesis is based on the actual Czech legislation, which are mainly Business Corporations Act, Accounting Act, the Accounting Notice No. 500/2002 and Czech accounting standards. In the theoretical part there are defined some basic concepts and classification of the equity securities, and then characterized the substance of their bookkeeping and valuation from the perspective of the issuer and the investor, which is further illustrated with concrete examples. The practical part is devoted to the investigation the valuation bases used by Czech companies through an analysis of the financial statements of 50 chosen companies.
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