Právní a účetní aspekty rozdělení obchodní korporace

The aim of this master thesis is to describe the contemporary legislation and financial aspects of the de- mergers and spin offs of the corporation. The first chapter deals with the problematics of corporation transformations and the conditions of their realisation. The next chapter focuses on de-mergers and spin offs as such, their particular forms, on the project of de-merger as the principal legal act, on protection of stakeholders (creditors and debtors of the corporation) and other aspects. The third chapter analyses financial aspects of the corporation division. The attention is paid on the duty of preparing the financial statement and appraisement of assets and liabilities that go over to the successor corporation. The fourth part of this paper is devoted to the question of business valuation, the categories of the enterprise value and selected methods of its measurement. The fifth chapter describes the tax duties of the corporations participating on the de-merger (or spin off). The last part of this thesis is practical. It deals with de-mergers and spin offs of corporations, that were recorded into the Business Register in 2014. De-mergers and spin offs that were found during the analyses are sort by the location of the divided corporation, its legal form and other aspects.