Classification of investments and their views may differ from each other by a large number of features.Here are the main ones:
- type classification for the project owner can be divided into internal and attracted investment resources.
- By groups of classification of the sources and types of investment in relation to the company itself may be those which are formed from the interior, and those which are formed from external sources.
- In natural-material forms of investments are subdivided into investments in the form of money, in the form of financial, in kind, and no material form.
- In terms of classification and periods of attracting investments and their views are divided on investment attracted in the long term and investments attracted to short-term basis.
- the so-called national basis investments are those which are formed at the expense of domestic capital, and those that are used in the formation of foreign capital (foreign investment classification is slightly different from the domestic terms).
- In areas of use are investments that are intended for use in the processes of financial investments and investments used in the processes of real investment.
- By steps of the investment process, investments are divided into those that provide pre-investment stage, investment in the investment stage, and investments that provide post-investment stage of the enterprise.
Classification of investments and their species have great importance in the planning of investment activity of the enterprise.One of the most important qualifiers is the title owner.For the majority of enterprises in our country, this classification is in two categories of owners of investment: external and internal.
Under external sources of investment are the following types of investments: domestic and foreign investors' funds, savings and deposits from the public, the state's investment, which is often provided in the form of government loans, interest-free targeted loans, allocations from the state budget, as well as loans denominated inbank loans, bonds (securities) are now released as well as local authorities.
This public investment is one of the most important for the successful implementation of investment programs in the country.Even in developed countries, where there is a strong market economy is not rare companies have resorted to government lending.The same State may grant subsidies for the individual investment programs and projects, provided that they influence and affect related industries.
Among domestic sources can be noted profits of the enterprise, depreciation funds, dividends and interest, as well as funds that are received from share issues, and of course the proceeds from the sale unused or disposals of assets.
Classification of investments and their views do not rarely defines the methods of funding for individual programs and projects, as well as allow you to make calculations of proportions in the structure of the possible sources of investment resources involved.Therefore, we can identify the main goal pursued by the formation of investment resources of different types and classes - meeting the needs of enterprises in investment assets, and structural optimization by the results and the effectiveness of investment activity.
Thus, the economic substance and classification of investments acquired in modern conditions of financing for various investment programs and projects increasingly important.
