Ocenění sportovního klubu HC Dukla Jihlava, s.r.o.

Abstract

This thesis deals with property valuation of hockey club HC Jihlava, Ltd. The paper consists of the following sections: prologue, theoretical principles of valuation, select sports club characteristics, valuation of HC Dukla Jihlava and epilogue. The aim of the study is an objective valuation of HC Dukla Jihlava by the means of property valuation method. The theoretical part approaches the fundamentals of valuation and sets forward the basic concepts related to valuation process. The practical part results particularly from the club’s financial statements of the past five years of operation and other information provided by the club. Player valuations have been worked out in accordance with the transfer regulations of the Czech Ice Hockey Association. It has been determined that the player rights and obligations make up the majority of the club’s value. Contrariwise the club’s tangible property doesn’t have much value because the club isn’t in possession of the stadium or other lands pertaining to the property which could considerably gross up the club’s value.