Srovnání dotačních a úvěrových podmínek financování konkrétního projektu

Abstract

Variants for financing the investment project implemented by Vodovody a kanalizace Breclav, a. s. The goal is to evaluate what is better, if it is better to finance project using grants or with loan. When financing projects with grants you can not recognize the full amount of depreciation, but only up to the amount of co-financing the project. Depreciation is a source of income and tax deductible expense, so you have lower tax base. The methods used in the thesis work are the analysis, comparison. Profit and loss statement, cash flow are calculated in paper and then they are evaluated.