This diploma thesis deals with evaluation of the advantages and disadvantages of cash pooling. The aim of the thesis is to assess profitability of the cash management methods and eventual benefits of involvement of branches of surveyed company in the Group cash pooling. The theoretical part analyzes basic concepts of cash pooling, analytical part contains presentation of the company. Draft part assesses suitability of pooling cash and the feasibility of introducing cash pooling in other branches.

This thesis concerns the cash pooling sector that concentrates cash of big companies and top corporates and contributes to an effective control of liquidity. The first part completely describes this bank product using mostly technical foreign sources. The second part analyses individual legal and fiscal apects influencing cash pooling in the Czech republic. The last two chapters of my thesis deals with detailed analysis of this sophisticated product by an example of Komercni banka. Implementation of cash pooling from the perspective of the bank, clients portfolio using this product together with comparison of its differents types is studied in this thesis.

I Sverige aktualiserar cash pool-system särskilda aktiebolagsrättsliga frågeställningar, beroende på att lån till aktieägare som huvudregel är förbjudna. Vid en prövning av de undantagsmöjligheter som ges uppstår särskilda bedömningsproblem när ett företag som äger aktier i det utlånande aktiebolaget har sitt säte utanför det Europeiska Ekonomiska Samarbetsområdet (EES). Omfånget av förbudsregeln och dess undantag vid likviditetshantering är i detta hänseende oviss. Det är därför nödvändigt att klargöra omfattningen av förbudet och utreda vilka krav aktiebolagslagen ställer på svenska aktiebolag som avser att delta i en cash pool.

Zugl.: Düsseldorf, Univ., Diss., 2008

Zugl.: Konstanz, Univ., Diss., 2008/2009

This thesis describes and analyzes the cash pool from the perspective of large companies and corporations. The main aim of this thesis is a description and analysis of cash pooling structures in the company E.ON in the Czech Republic. Based on the analysis benefits of involvement in the cash pooling structures are quantitatively assessed in terms of comparison of interest received / paid under the cash pooling and without the involvement of the cash pooling, the compensation for the interest involving cash pooling, economies of scale involving cash pooling and reduce volatility in cash involving cash pooling. The theoretical part provides a basic summary of the cash pooling. Factors that influence the development of cash pooling structures are primarily legal environment, integrating banking market in the Eurozone and banking structure of ownership. The contribution of this thesis is a summary of information obtained on the cash pooling, which is not fully available in study materials.

Zugl.: Münster (Westfalen), Univ., Diss., 2008

Zugl.: Hamburg, Univ., Diss., 2007

Zugl.: Saarbrücken, Universiẗat, Diss., 2009.

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