Rozdělení společnosti s ručením omezeným odštěpením a jeho dopady na finanční situaci podniku

Bečičková D. Division of the limited liability company by spinning-off and its im-pact on the financial situation of the company. Brno: Mendel University, 2019. This diploma thesis deals with the problems of transformations of companies with specialization on the transformation of the companies by spin-off. The theoretical part of the thesis is focused mainly on the legal regulation of transformations of corporations. In the practical part of the thesis I apply theoretical knowledge and reflect it on the illustrative example of a limited liability company. I will carry out a financial analy-sis of the company being divided and also the acquiring company and afterwards I evaluate the financial results before and after the transformation and I will formu-late some recommendations that could be helpful for the companies considering a spin-off