Distribution of operating results in the capital of DISA v. o. s. and capital of Expert & Partner engineering CZ, a.s.

This bachelor thesis deals with the distribution of net profit of commercial companies. The aim of my work is to show the clearest procedure how to work with the profit in period from its recognition to its settlement. My thesis is divided into eleven parts. In the first part, I focus on a theoretical definition of commercial companies according to the Commercial Code. The remaining parts are designed to cover the whole process - from a recognition of the net profit through its approval and until its distribution. The practical part verifies the theory in practice and summarizes my findings relating to the joint-stock company Expert & Partner Engineering a.s. and copartnership DISA v.o.s