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The content of this article is the evaluation of financial analysis in light of the actual requirement on methodology of banking performance. For the evaluation the criteria reflecting the requirements of those current management and also the requirements of the investors in the financial market was chosen.
For the evaluation of financial analysis two models of pyramidal analysis indicators of the bank return on average equity (ROAE) are used. The first is Schierenbeck model and the second is Du Pont pyramidal model modified in accordance with the conditions of the banking company. In the context of legislative changes and market conditions it is not optimal to use financial analysis as the only methodology for evaluation of banking performance. In the future it is necessary to see the point of the financial analysis as a resource for a more sophisticated measure of financial performance.

Receivables are the significant area of assets in the entrepreneurs reporting system and in the banks reporting system as well. It is necessary to pay attention to this area and to be flexible in the reaction to changes in the risk of bad debts. Impairment of the bad debts is the reaction to these changes. The impairment is based on the prudence principle and the true and fair view principle. There are quite different rules for impairment application for taxation purposes in the Czech Republic than for financial reporting are set up by Income Tax Act. The paper is concerned with the comparison of ways of bad debts impairment reporting in the entrepreneurs' financial reporting system and in the banks financial reporting system.
The receivables definitions are similar for entrepreneurs and for banks. There are some differences in their classification and in the way of prudent principle application in this area.

Directing and concentrating structures are used mainly on water coursers with unstable channel and major sediment transport or in areas with major bank erosion. The main purpose of these structures is to redirect water flow from the stressed and very often eroded bank to the centre of the channel or other parts of the channel, where the water flow may be used e.g. for dispersion of unsuitable deposit before its eventual stabilization by natural succession.
Another important goal is to achieve a desired change of the stream channel by using the transporting power of the water flow and targeted depositing of sediment. In the area of the deflecting structure (deflector), so-called hydraulic shadow also appears where sediment deposits. The objective is to achieve depositing of sediments at desired places of the stream.
It is possible to design a whole range of suitable or less suitable types of flow deflectors. In our article, we will particularly focus on problems of revitalization of a water course; that is design of structures from biological or biotechnical elements for channel stabilization.

In June 2004 the Basel Committee on Banking Supervision published the new capital adequacy framework commonly known as Basel II. Basel II contains international capital standards for banking organizations and will replace the relatively risk-invariant requirements in the current Basel I accord. The Committee intends Basel II to be available for implementation as of year-end 2006. The goal of this paper is to analyze the current situation in bank preparation for Basel II in the Czech Republic. For this reason a survey was done in the Czech banks in September and October 2004. Results of this survey are subject of this article. Results are separately discussed for four groups of banks (according to balance sum) - large, middle and small banks and building societies. The research is divided into three sections. The first section is concentrated on the current phase of preparation of Czech banks for Basel II. Results of this section showed that large banks are best prepared in comparison to other three groups of banks. The goal of the second section of the research was to find out how banks evaluate difficulty of activities connected with implementation of Basel II. Problems are mostly connected with changes in IT systems and lack of data. The goal of the third section was to find out which approach for calculating capital requirements on credit risk are banks most likely to adopt at the Basel implementation date. Majority of banks is most likely to adopt the Standardised approach.