Abstrakt:
The article is devoted to problem issues of mezzanine financing as an alternative
source of financing for enterprises. This article aims to explain the nature and role
of mezzanine financing in the enterprises and evaluates its possible use in the
Czech Republic. Firstly, it defines a term of “mezzanine” in a historical context.
Further possible mezzanine instruments are identified and characterized. Attention
is also paid to the use of mezzanine financing from the point of corporate
objectives. Finally, the situation is evaluated from the viewpoint of the use of
mezzanine financing in the Czech Republic within the context of potential
development.