Investments have the role of generating element in any economic activity, which makes a company to be born, to carry out its activity or to modernize and develop the production capacity. Investments are the main factor in the strategy of developing the national economy, of all branches and fields of activity, of increasing incomes, condition of increasing the standard of living. This paper presents the concept of investments, investment classification, initial evaluation of investments, subsequent evaluation of investments, exit of investments and transfer of investments.