1.2 Investments classification
Investments can be classified according to different criteria:
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According to the support of the investment |
Physical investment |
Acquisition of an active material. |
Building, machine, transport elements and raw material. |
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Intangible investment |
The support of the investment is an intangible asset. |
Patent, Trademark, computer program. |
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Financial Investment |
Acquisition of a financial asset. |
Bonds, equities, deposits. |
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According to the period of time that the investment in the company |
Long-term investments |
Remain in the company during a period of more than one financial period (usually one year). |
Computers, constructions. |
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Short-term investments |
Are linked to the company for a period of less than the duration of a financial period. |
Raw materials. |
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According to the purpose of the investment within the company |
Investment of refitting or renewal |
This is to replace an active old with a new one. |
Replacing old and damaged furniture with new ones. |
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Expansive Investment |
Increases the productive capacity of the company with the intention to increase their participation in the market. |
Purchase of computers and tables to create new Jobs. |
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Strategic Investment |
Are modernization investments that aim to adapt the company to the technological changes and increase their competitiveness. |
Installation of a new server, much more powerful. |
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According to the relationship of the investment with other investments |
substitute investment |
The fact of making an investment to prevent or limit the performance of others. |
Installation of a Linux server or Windows. |
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Additional Investment |
To carry out an investment facilitates in any way the fulfilment of another. |
Buy a vehicle for obtaining supplies of raw materials without an intermediary. |
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Independent Investment |
To carry out an investment does not affect either positively or negatively to the realization of other investment. |
Renew Computers and printers. |
Financial investments are further classified on the basis of
- Profitability ( are measured in annual terms, usually accompanied with the market interest rates and may be fixed or variable),
- Security (probability of losing part of the invested)
- Liquidity ( easy to transform into money).
For example, a credit to the vista offers more liquidity than a time deposit, but less profitability and equal security.
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