How to calculate the total investment of enterprises?
1, foreign investment = long-term equity investment+long-term debt investment+short-term equity investment+short-term debt investment;
2. Enterprise's foreign investment = paid-in capital, loans and funds raised in any form, all of which belong to the total investment of the company.
Investment can be divided into:
1. Debt investment.
Refers to the creditor's rights obtained by the enterprise through investment, and the creditor's rights and debts formed between the investing enterprise and the invested enterprise, which are embodied in the purchase of debt securities such as corporate bonds and treasury bills by the investing enterprise.
2. Equity investment.
It means that an enterprise obtains the ownership of the corresponding share of the net assets of the invested enterprise through investment, and the two parties form the ownership relationship, which is embodied in the fact that the investing enterprise purchases stocks or investment assets through contracts and agreements and obtains equity.
3. Mixed investment.
Refers to the investment with both creditor's rights and equity, which is manifested in the purchase of preferred shares or convertible bonds by investment enterprises.
It also depends on how they divide these investments, which can be divided into
1, measured at fair value and its changes are included in current profits and losses (including trading financial assets)
2. held-to-maturity investment
3. Loans
4, available-for-sale financial assets
5. Long-term equity investment
How to calculate the total investment of Sino-foreign joint ventures?
1. The calculation method of the total investment of Sino-foreign joint ventures is as follows:
(1) If the registered capital is less than USD 265,438+million, the total investment shall not exceed17% of the registered capital;
(2) If the registered capital exceeds US$ 2,654,380+to US$ 5 million, the total investment shall not exceed twice the registered capital;
(3) If the registered capital is more than $5 million to120,000, the total investment shall not exceed 2.5 times of the registered capital;
(4) If the registered capital is more than USD 6,543,800+0,200, the total investment shall not exceed 3 times of the registered capital.
2. 1 987 March1day, with the approval of the State Council, the State Administration for Industry and Commerce issued the Interim Provisions on the Ratio of Registered Capital to Total Investment of Sino-foreign Joint Ventures, which clarified the ratio of registered capital to total investment of joint ventures, and its main contents are as follows:
(1) If the total investment is less than USD 3 million, the registered capital shall account for at least 7/10 of the total investment;
(2) If the total investment is more than USD 3 million to USD 6,543,800,000 (including USD 6,543,800,000), the registered capital shall account for at least 6,543,800+2 of the total investment, and the registered capital shall not be less than USD 2,654,380,000 if the total investment is less than USD 4,200,000; (3) If the total investment is from $6.5438+million to $30 million (including $30 million), the registered capital shall account for at least 2/5 of the total investment; if the total investment is below $6.5438+0.25 million, the registered capital shall not be less than $5 million;
(4) If the total investment exceeds $30 million, the registered capital accounts for at least13 of the total investment, and if the total investment is less than $36 million, the registered capital is not less than120,000.
As can be seen from the above, enterprise investment can be divided into debt investment, equity investment and mixed investment. I believe that when you encounter such a problem, other knowledge points are waiting for you in the information bar.