Modern investment theory is based on the formation of not one but a set of objects of real and financial investment, ie whole investment portfolio. Investment portfolio – specifically formed by a set of objects of investment in accordance with our strategy of investing firm (company).
There are portfolios:
1. real investment projects – construction of new and upgrading existing facilities for production purposes;
2. securities – bonds, stocks, options, futures, etc.;
3. Other objects of investment – the currency, certificates of deposit.

Current planning for the implementation of planned investment programs and projects involve the development of the business plan for the following topics:
a). brief description of the investment project (summary);
b). features of the proposed project in this field;
c). final product (service);
g). for the plant;
e). analysis of market conditions;
e). volume and structure of production of goods (services);
g). availability of basic production resources;
h). marketing strategy;
s). managing the implementation of the project;
k). Risk assessment and forms of their insurance;
l). financial plan;
m). strategy for financing the project.