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Financial health of companies is a topic that has been historically studied under various conditions. However, the current economy is a living organism and, the conditions affecting the financial health of companies are changing dynamically. There are many ways how to evaluate the financial health of a company. In addition to the use of the ratio indicators, complex models using one numeric indicator expressing the financial health of the company can be applied. These include, for example, bankruptcy and credibili...

The paper deals with financial reporting of not-for-profit organizations in the Czech Republic. Non-for-profit organisations do not have making profit, but they achieve benefits for their clients from performed services, as a primary goal. Services are obviously provided at a price lower than market price or even free of charge, therefore not-for-profit organizations take a variety of sources for financing the provided services. Financial reporting in the Czech Republic is regulated by legislation, primarily by Ac...

Optimal structure of the equity and debt capital is continually debated topic on theoretical as well as practical level for decades. Financial managers when they make decision about the sources of the company resources are influenced by various factors –from the economic reality of the country in general to specific conditions of individual capital providers. Our contribution is focused on decision making process in selected debt capital's financing of business activities. The aim of the paper is to discuss bene...