Rozdělení obchodních společností

Abstract

The diploma thesis deals with demerger of the companies, which belongs among one of the ways of transformation of a company. The demerger of the company may then be of two types - split-up and spin-off. In the case of the former, it is characteristic that the demerged company terminates and its assets pass to one or several successor companies. Conversely, upon demerger by spin-off, the demerged company is not terminated, only a designated part of its assets passes to an existing or newly formed successor company. The aim of the theoretical part of my thesis is to provide a general overview of the issue and understandably describe all the important concepts and steps, which are related to the demerger of the companies. Among the important steps during demerger belongs primarily the setting of the decisive day, preparation of the project of demerger or the asset valuation. The target of the practical part of the work is to apply the given issue to a particular entity. In the practical part there is in the first instance described the demerger by spin-off with the enumeration of the valuation difference, which is then compared with the enumeration of the goodwill.