Pohyblivé úročení u finančního leasingu

Abstract

The submitted thesis aims to identify the principle of variable bearing interest method for financial leasing and propose a suitable algorithm to adjust the lease payments for the change in the price of money on the interbank market.

The solution of the task is based on the Internal Rate of Return method, which allows fully implement the financial approach, i.e. taking into account the time value of money.

The importance of this work can be seen especially in its practical applications, whether from the leasing company or the lessee, where it is possible to verify the proposed modification of lease payments for the change in the price of money.