Oceňování 2024, 17(1):34-54 | DOI: 10.18267/j.ocenovani.293

Mohou ztrátové společnosti generovat ušlé zisky?

Barbora Nohýnková

Ing. Barbora Nohýnková; Vysoká škola ekonomická, Fakulta financí a účetnictví, Katedra financí a oceňování podniku, nám. W. Churchilla 1938/4, 130 67 Praha, Česká republika

This article deals with the method of calculating lost profits, or determining the appropriate basic formula respectively and explaining some concepts that are used in connection with the issue, while at the same time focusing on the issue of loss-making companies. The goal is to summarize the findings regarding the calculations used, to evaluate them and comment on the possibility of their use with regard to the purpose of the economic damage calculation being processed, or the nature of the economic damage case. The need to deal with an appropriate method of calculation results primarily from the fact that different methods and different groups of data are used to calculate economic damages, and the results must often be interpreted primarily from a legal point of view. The connection of the area of quantification of economic damages with a certain legislative framework naturally results from the very subject of economic research, i.e. damages, when this term naturally anticipates that it will be a certain subject of dispute between two parties. In the case of loss-making companies, the conclusion is offered that such a company cannot generate a lost profit. However, just by using the search for a suitable formula, or of the economic framework for quantifying economic damage together with the corresponding jurisprudence, the intention of this article is to find criteria that will determine the category of damage caused.
Within the presented case study. an evaluation of the impact of different perceptions of definitions on the overall calculation of economic damage will be carried out, or lost profit.

Keywords: Economic damage, actual damage, lost profits; level of the damage, category of the damage, formula, loss-making company

Grants and funding:

Článek je zpracován jako jeden z výstupů výzkumného projektu Fakulty financí a účetnictví na VŠE v Praze „Nové výzvy Corporate Finance v České republice 2.0“ registrovaného u Interní grantové agentury VŠE v Praze pod registračním číslem F1/58/2021.

JEL classification: G30

Published: December 12, 2024  Show citation