1. Investment 
   
   1. Introduction to investment 
      
   2. Conclusion 
      
2. Investment assumptions 
   
   1. Introduction 
      
   2. Time of investment and start of business 
      
   3. Cash earnings 
      
   4. Cash investments 
      
   5. Taxes 
      
   6. Interest amounts 
      
   7. Relevant amounts 
      
   8. None committed amounts 
      
   9. Opportunity amounts 
      
   10. Marginal amounts 
       
   11. Discount rate 
       
   12. Investment horizon 
       
3. Investment evaluation methods 
   
   1. The Net Present Value Method 
      
   2. Internal Rate of Return Method 
      
   3. The Annuity Method 
      
   4. The Pay-Back Method 
      
4. Investment motives 
   
   1. Investment in additional capacity 
      
   2. Investment in a new project 
      
   3. Rationalization investments 
      
5. Critical values in investments 
   
6. Choosing between investment evaluation methods 
   
7. Investments and taxation 
   
   1. Introduction 
      
   2. General assumptions on taxes 
      
8. Investment and inflation 
   
   1. Introduction 
      
   2. Investment including inflation – one inflation rate 
      
   3. Investment including inflation – multiple inflation rates 
      
9. Investment and working capital 
   
   1. Introduction 
      
   2. Including working capital in investment evaluations 
      
10. Replacement of investments 
    
    1. Introduction 
       
    2. The no-replacement situation 
       
    3. The identical replacement situation 
       
    4. Replacement of old technology with new technology 
       
11. What to include in real life? 
    
12. Financing 
    
    1. Introduction 
       
    2. Equity financing 
       
    3. Debt financing 
       
13. Financing considerations 
    
    1. Introduction 
       
    2. Business environment 
       
    3. Loan terms 
       
14. Amortization of loans 
    
    1. Introduction 
       
    2. Standing loan (bullet loan) 
       
    3. Serial loan 
       
    4. Annuity loan 
       
15. Evaluation of loans 
    
    1. Introduction 
       
    2. Evaluation of a standing loan (bullet loan) 
       
    3. Evaluation of a serial loan 
       
    4. Evaluation of an annuity loan 
       
    5. Evaluation loans – overview 
       
16. Evaluation of other credit 
    
    1. Introduction 
       
    2. Overdraft accounts (non-scheduled amortization) 
       
    3. Trade creditors 
       
17. Financial planning 
    
    1. Introduction 
       
    2. Finding the right financing package 
       
    3. Evaluation of cost of the financial package 
       

The book will introduce the reader to the following topics:

• The necessity for evaluation of investment and finance opportunities
  
• Most common motives behind investment 
  
• Basic assumptions behind investment and finance evaluations
  
• Most common methods and techniques used for evaluation of investment and finance opportunities
  
• Pitfalls in methods and techniques for evaluation of investment and finance opportunities
  
• Planning of investment financing considering flexibility, cost and timing of liquidity