During the last few years the Czech Republic has witnessed a great boom in the area of a problematic and irrecoverable credit settlement. Late and substandard payments have become rather a tradition in the Czech way of doing business. Consequently the solution by selling receivables to the third party is often resorted to. The thesis examines the system of the internal debt evaluation in banking sector for the purpose of sale. In the conclusion it presents a draft methodology with three different modifications: The first modification is the value of the credit based on the debtor's ability to pay using the risk parameters such as the probability of default, the loss given default and the recovery rate of the credit (calculating according to BASEL II rules). The second modification is the value of the credit determinated by a simulation of the bankruptcy/insolvency proceeding. The third modification is the value of the credit derived from the worth of the collateral while using the methodology for evaluation of the real estate and the current assets, or other types of collateral

This thesis is concerned how people can handle with their finances with a focus on the use of credit products, debts and the potential impact of debts. Consequences of default are efforts of creditors to get money back, whether through specialized companies or judicial executor. The thesis deals with enforcement proceedings and then with insolvency proceedings. So what are possible solutions of debtor's situation if debtor is unable to pay his obligations. Bankruptcy and debt relief is described. There is also a survey that examines people's attitudes to manage their money, to advertisement for credits, whether people borrow money and have repayment problems. In conclusion there is recommendation how to repay your debts, how to deal with debt responsibility, and there is also a very discussed topic about financial literacy.

This Diploma thesis deals with insolvency proceedings with greater focus on the institute of personal bankruptcy. The thesis is divided into eight chapters and aims to provide a theoretical background and legal analysis of insolvency law, its course and kinds of insolvency proceedings with emphasis on the institute of personal bankruptcy. The practical part is based on the analysis of specific insolvency proceedings at the Regional Court in Prague and points out problematic or controversial passages of the Insolvency law, then work suggests legislation, de lege ferenda, along with the creation of a specific set of recommendations and practical information for debtors.

The thesis is focused on extensive issues of the debt recovery process in practice in the Czech Republic. This work clearly describes various options of debt collection from the perspective of a creditor. At the same time it provides us with an overview of difficult situations to which a debtor can get by reluctance to pay his obligations and unwillingness to communicate. The theoretical part describes the procedure of debt recovery in the Czech Republic. The practical part is focused on processing and analyzing of data from a real debt recovery process of a company with fictitious name Claim Czech, s. r. o. The output of this analysis is a summary of the features of the claim that is optimal for the debt recovery process of the company not only from a perspective of face value, but also from a geographic and demographic viewpoint. An integral part of the practical section is also a comparison of two nearly identical claims where the difference in the financial burden of a borrower according to his active or passive communication with a creditor is shown.

International Insolvency Law Key words: COMI, Insolvency regulation, insolvency, bankruptcy, forum shopping In today's globalized world, proceedings with an international element have become more and more important. This work deals with an important sector of private international law - international insolvency law. Owing to the breadth of the topic, the author has chosen to focus specifically on issues surrounding COMI (Centre of Main Interests) in the European context in conjunction with Council Regulation (EC) no. 1346/2000 on insolvency proceedings dated 29 May 2000 and its amendment in 2015. In addition to the description of the general parameters of European insolvency regulations he refers to the discussion regarding the advantages and disadvantages of COMI as the main factor for the determination of a court's jurisdiction for the initiation and conduct of insolvency proceedings with an international element, and tries to show (with references to several judgments of the European Court of Justice and national courts - among them the Czech courts) both the development of its application in practice and the development of the definition of COMI itself and criteria for assessment. In first chapters author gives the overview of theoretical grounds of the cross- border insolvency and shows the...

This diploma thesis is focused on the process of liquidation of the business corporations without a legal successor in accordance with Czech legislation. The liquidation is defined in law, accounting and tax perspective. The practical part of the thesis shows process of liquidation on the example of fictitious company but also on the company from the practice. On the other companies the hypothesis is verified: "Business corporations which are more than 50 % owned by the state publish financial statements."

Insolvency law is a progressive and dynamic legal discipline closely interrelated with economics and business. A quality legal framework of insolvency is indispensable for modern market economies: it helps to identify companies or individuals in financial distress and to restructure their debts, or liquidate their assets in an efficient and transparent way. The main purpose of the insolvency law is to provide creditors and debtors with a ground for negotiations and to help them reach qualified decisions based on the available information. In the Czech Republic, the insolvency law had long been criticized for its insufficient protection of creditors and for the loopholes that made extensive property frauds possible without having the wrongdoers punished. The current Czech Insolvency Act which took effect in 2008 was broadly inspired by the U.S. Bankruptcy Code Chapter 11 and eliminated most of the weaknesses of the earlier law. This thesis shows that valuable inspiration can be found not only in texts of statutes but also in the real life. On the example of reorganizations of Kordárna and GM described here, main principles of insolvency law are being discussed.

This thesis deals with the issue of liquidation of business corporations without legal successor. It defines the liquidation of the legal, accounting and tax perspectives. It provides a practical example via the liquidation of the fictitious company Opera s.r.o. At the end of the thesis is trying to prove the hypothesis: " The percentage ratio value of the share liquidation balance to the basic capital of the company in forced liquidation is at zero while voluntary liquidation is on average around 50%", on the liquidation cases from practice.

This thesis investigates the problem of commencement of insolvency proceedings, content of an insolvency petition, the effects of insolvency proceedings and the decission about insolvency petition. In connection with the filing of insolvency petition focuses on issues of international jurisdiction. The paper also analyzed the empirical data relating to insolvency proposals. The aim is examining whether the current legal system of commencement insolvency proceedings can be misuse and whether the legal framework of international jurisdiction can be misuse. There are also examine various possibilities of misuse legislation. Also, the thesis focuses on the possible regulatory considerations.

Restructuring as one of the ways of solving insolvency is a method, that is supposed to allow preservation of the operation of the debtor`s company. Part of the restructurings however later converts into bankruptcy orders. The objective of this thesis is an identification of the key factors that lead to a successful fulfilment of the restructuring plan and also factors that might lead to their conversion into bankruptcy orders. The first part of this thesis is dedicated to insolvency and methods of its resolution among others according to the act no. 182/2006 Coll. on Insolvency and Methods of its resolution (Insolvency Act). The second part is dedicated to the selected factors and their possible influence on successful or unsuccessful completion of the restructuring. The conclusion includes a summary of important findings concerning whether and if so, what kind of connection is there between the selected factors and their influence on the successful completion of restructurings.