- An asset on the balance sheet that refers to the shares held in a company or loans granted to other companies, which do not amount to or confer a controlling interest. The Act requires these to be split into listed and unlisted investments, and this is usually done in the notes to the company's financial statements. Once a company controls another company then that company's balance sheet and income statement must be "consolidated" to produce a set of group financial statements.
- The purchase of an asset by an investor (who could be a natural person or a juristic person like a company) with the intention of generating a return. The return is divided into a capital gain and an income. For example: a property is an investment which can have a capital gain and where rent is the income. A fixed interest deposit at a bank is an investment which has no capital gain but pays an income in the form of interest.
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