Oceňování aktiv a závazků při fúzi kapitálových společností

Abstract

This thesis is focused on assessing assets and liabilities with the merger of corporations. It deals mainly with the impact on net assets and own capital for successor corporation in a process of merger. The overestimation in a process of merger is analyzed in the practical part where is stated the merger of the corporation with valuation expert (market valuation) for net assets and the merger of the corporation without valuation expert for net assets. The market valuation of the net assets affected opening balance sheet of the successor corporation in items: a valuation diference, a deferred tax and a share premium.