The comparative analysis of mergers realized in the Czech Republic in 2015

The diploma thesis deals with mergers. The main target of this thesis is to carry out the analysis of mergers undertaken during year 2015 in the Czech Republic. The introductory part of the thesis describes the basic theoretical aspects of mergers, including statutory regulation, forms of mergers and motivates to the use of mergers. The big attention is dedicated to the debt push-down. Debt push-down enables the operating income and the interest expense on the acquisition loan to meet at the level of one entity and meet conditions for the tax deductibility of the interests. The main core of the thesis is the analysis of mergers undertaken during year 2015 in the Czech Republic. The last part of the thesis compares the mergers realized in the Czech Republic during the period from 2010-2015.