The relevance, purpose and directions of entity investment activity analysis are considered. There have been examined the nature, objectives, evaluation scales indices, composition, structure and dynamics of the company investments. The peculiarities and capabilities of informative needs of investment analysis external subjects are shown. The objects of this analysis (investment activity as a whole, financial and real investments, its structure and dynamics, cash flows) are defined. The sequence and the methods of company investment activity analisis according to its financial statements through the application of vertical, horizontal, dynamic and ratio analysis are characteristiced. There has been formulated the following conclusion:company’s investment activity analysis according to the financial statement data is the means of investment activity estimation and, therefore, – operating potential perceptiveness and market value.

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