Popisná analýza přeměn uskutečněných v České republice

The topic of the diploma thesis is focused on transformations defined by Act No. 128/2008 Coll., on Transformations of Commercial Companies and Cooperatives. The theoretical part of the thesis defines the types of transformations and their implementation in accordance with Czech law. The fourth key chapter presents the empirical part, which consists in collecting and analysing data about a representative sample of transformations conducted in the Czech Republic during the years 2014 and 2015. The results of the analysis showed that the transformations were carried out in most cases between related parties, with the most common transformation being an acquisition merger. Retrospective transformations also occurred frequently in the sample. An expert opinion on the valuation of assets was prepared for only one-third of the transformations, while the subsequent takeover of assets at fair value took place in only half of these transformations. The effective day was in most cases set before the transformation project date. By comparing the selected results with the conclusions of the theses focusing on a similar topic, it was found that the method of implementation of transformations of business corporations in the Czech Republic from the year 2013 to 2018 did not differ significantly.