Editorial

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

Ivana Valová
Basel II Approaches for the Calculation of the Regulatory Capital for Operational Risk

Experts' Opinions:

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

Book Reviews:

The Management of Credit Financing and Credit Trades
Reviewed by František Kalouda