The master’s thesis focuses on the issue of the consolidated financial statement of WOOD-FOREST GROUP a. s.. On the basis of theoretical knowledge referred to in the first part of the work is then reviewed consolidated group and its changes are made. Due to insignificance selected subsidiaries not included in the consolidation and the preparation of a new consolidated financial statements is made. At the conclusion are evaluated the impacts of the changes by using selected indicators.

La société holding est une réalité économique dont l’importance ne cesse d’augmenter. Plusieurs États offrent des régimes de faveurs fiscales pour attirer les holdings sur leurs territoires. Le système fiscal turc n’offre pas un tel «régime holding» mais il comporte plusieurs dispositions qui offrent certains avantages aux participations turques et étrangères. Une fiscalité avantageuse pour les holdings est intéressante pour un État dans la mesure où elle lui permet d’attirer les entreprises. Les dispositions fiscales peuvent rendre un territoire attractif et compétitif mais elles peuvent inciter une évasion fiscale à l’intérieur même du territoire. Le second risque engendré par le régime fiscal avantageux est l’établissement d’une concurrence fiscale déloyale. Les éléments clés d’une fiscalité idéale pour la société holding prennent en compte, d’une part la distribution des bénéfices de la holding, et d’autre part, les bénéfices provenant de ses propres participations, notamment les dividendes provenant de ses filiales et les plus-values de cession de ces participations. Par ailleurs, le régime fiscal holding doit être attractif et compétitif tout en restant compatible avec les principes reconnus du droit fiscal international. / The holding company is an economic reality whose importance is still increasing. Several countries offer tax benefits plans to attract holdings in their territories. The Turkish tax system does not offer such a "holding plan" but it contains several provisions that provide certain benefits to Turkish and foreign investments. Tax advantages for holding companies are important for the State to the extent that it attracts businesses and group companies. The tax provisions can make an attractive and competitive territory, yet they may increase tax evasion within the same territory. Another risk caused by the advantageous tax regime is harmful tax competition. The key elements of an ideal tax system of holding companies are about, first of all, the distribution of profits of the holding company and secondly, income from its own shares, including dividends from its subsidiaries and the capital gains disposal of their shares. Furthermore, the holding company tax system must be both competitive and attractive and at the same time it must be compatible with the principles acknowledged by international tax law.

The diploma thesis is focused on the issue of consolidated financial statements, namely the change of the consolidation method, the consolidation group Energie - stavební a báňská. The theoretical part defines the basic concepts and ways of calculations related to the topic. In the analytical part, the thesis deals first with the analysis of the current economic situation of the group, as well as with the calculation of the full consolidation method. This area will proceed freely to the design part, which includes a concrete proposal for streamlining the economic results of the consolidation group. Finally, the effects of the proposed change in the consolidation method will be fully evaluated using financial analysis.

This thesis is focused on the issue of achieving synergistic effect in a consolidating entity. Consolidation unit and proposed financial indicators for monitoring the synergistic effect of the parent company and the consolidated group are defined based on the theoretical findings. Based on the analysis of these indicators is evaluated whether the synergistic effect is achieved.

The master's thesis deals with problems related to the consolidation of financial statements of the group ZAPA beton. The thesis contains basic theoretical ways out relating to the consolidated financial statements. There are mentioned important terms, there are described consolidation methods and methods for their calculation. These theoretical informations were used for work out a practical part, which includes proposing proportional method of consolidation instead of the full a consolidation method for subsidiary ZAPA UNISTAV, s. r. o. Finally in the financial analysis, there are evaluated the effects of changes in methods on the financial statements of the consolidation group.

The master thesis focuses on the issue of consolidated financial statements. The thesis discusses the possible change of the consolidation method as a result of selling a part of the share. The financial health of the analyzed entity after the sale is assessed based on the conclusions of the financial analysis. Finally, proposals and arrangements for the sale are presented and appropriate consolidation method is identified.

The thesis focuses on the methods of assessment of synergies established in a consolidated entity. The text includes a definition of a consolidated unit based on theoretical grounds and a draft set of indicators suitable for the analysis of the achievement of synergies. Synergies are monitored through a comparison between the consolidated unit and the mother company made in several selected areas. Results of the analysis of the draft indicators are assessed to determine whether synergies were achieved.

The diploma thesis deals with assessing the synergistic effects of the selected consolidated entity. The analytical part consists of a valuation of the current economical situation in the particular consolidated entity. The thesis determines appropriate indicators of evaluating the synergic effect. The results of these indicators demonstrate the existence of synergy.

The aim of this thesis is evaluation of synergy effects existence in a chosen consolidations subject. Joining of enterprises focuses on attaining certain advantage – synergy effect. This effect should be achieved in various fields. Financial indicators were chosen from theoretical presumptions and it will be finding, if there is a synergy effect in chosen consolidated groups.

This diploma thesis is focused on an evaluation of existence of synergic effects within consolidating subjects. Consolidated groups are defined by theoretical knowledge. Suitable indicators for evaluation of achieved synergic effects are suggested in the next step. Synergic effects are being observed by comparison of parent undertaking and consolidated group in chosen sphere. Based on an analysis, results are evaluated if the synergic effects are achieved.