investiertes

Investiertes is a term used in German-language finance and economics to denote the portion of resources that has been allocated to an investment project. In practice, it refers to assets or capital that have already been committed, such that they are no longer readily available for other uses. The term appears in phrases such as das investierte Kapital or investiertes Vermögen and is used to describe the resources that have been deployed.

Linguistic notes: Investiertes is the neuter singular participle form of investieren used as a noun (nominalized). It is relatively rare as a standalone noun; more common are compounds like investiertes Kapital or investiertes Vermögen. In standard accounting, equivalents such as eingesetztes Kapital or Kapital, das eingesetzt wurde, are often used.

Context and usage: In corporate finance, das investierte Kapital forms the basis for performance metrics such as return on invested capital (ROIC) or capital turnover, and it is contrasted with liquid funds or not yet deployed resources. Example: Im Jahresabschluss betrug das investierte Kapital 15 Mio. Euro; die Rendite darauf lag bei 8 Prozent.

Relation to related terms: The concept overlaps with eingesetztes Kapital (capital employed) and Investition (the act or plan of investing). Investiertes Kapital differs from die Investition, die das Vorhaben einer Kapitalanlage bezeichnet, and from uninvestiertes Kapital, das noch nicht eingesetzt wurde.

See also: Investition, Kapital, Eingesetztes Kapital, ROIC, Rendite.