Posouzení možností využití finančních derivátů k zajištění měnového rizika v Deza, a. s.

Abstract

The financial derivatives represents one of the most important method for the currency risk hedge in the company. The fluctuation of the currency exchange rates during the year 2008 influenced negatively companies, which trade with the foreign business partners. The thesis aims to assessment of the financial derivatives application for the currency risk hedge in the company Deza, a.s. The thesis will be divided into three basic sections. In the first section will be comprised the choosen financial derivatives, the methods of currency risk hedge and the principals of the hedge accounting. In the second chapter will be characterized Deza, a.s. – its business activities, its history, its financial situation, its financial plan for the year 2009 and its strategy of the currency risk hedge. The third part will be devoted to the practical part. There will be analysed the assessment of the financial derivatives application for the currency risk hedge. According to the determinated criteria will be choosen the most convenient derivative strategy for Deza, a.s.