• Editorial
  Financial Assets and Investing

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Articles

• Corporate Evaluation in Banks - Development of a New Evaluation Model with the Special Focus on the Separation of the Value of Maturity Transformation

  6–32
  Svend Reuse

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• Basel II Approaches for the Calculation of the Regulatory Capital for Operational Risk

  33–48
  Ivana Valová

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Experts' Opinions

• The Use of Internal Financial Reporting Standard for Small and Medium Sized Entities
  Eva Hýblová

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Book Reviews

• The Management of Credit Financing and Credit Trades
  František Kalouda

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