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(from lat. investio - I clothe) - cash, targeted bank deposits, shares, shares and other securities, technologies, machines, equipment, licenses, incl. and on trademarks, loans, any other property or property rights, intellectual values invested in objects of entrepreneurial and other activities in order to generate profit (income) and achieve a positive social effect. Long-term investment projects are associated with the implementation of capital construction in the form of new construction, and so on. reconstruction, expansion and technical re-equipment of existing enterprises and non-production facilities. Such work leads to a change in the nature of the objects on which they are carried out, and the costs incurred in this case are not the costs of the reporting period for their maintenance; with the acquisition of buildings, structures, equipment, vehicles and other individual objects (or parts thereof) of fixed assets; with the acquisition of land plots and objects of nature management, intangible assets. I. are divided into financial and real. Financial investments - investments in financial instruments, t. investments in stocks, bonds, other securities and bank deposits.

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