Load context
On first use: Read ../../CLAUDE.md to obtain the approval authority thresholds and minimum IRR requirements.
/investment-decision-report — Investment Decision Report Generation
Step 1: Summarize all analysis results
□ DCF 结果：
□ NPV：[X] 万元
□ IRR：[X]%（门槛 [X]%）
□ 回收期：[X] 年 [X] 个月
□ 敏感性分析：
□ 悲观情景 NPV：[X] 万元 — [✅ >0 / ❌ <0]
□ 最敏感变量：[变量名]
□ Strategic value (if assessed): □ Real options value: [X] ten-thousand yuan □ Adjusted project value: [X] ten-thousand yuan
□ Comparable references (if assessed): □ IRR vs comparable average: [X]% vs [X]% — deviation [±X]%
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## 第二步：生成决策建议
□ Recommended conclusion: □ ✅ Strongly recommend: NPV > 0 + IRR meets threshold + pessimistic NPV > 0 □ ✅ Recommend: NPV > 0 + IRR meets threshold (or there are strategic reasons) □ ⚠️ Consider carefully: NPV > 0 but IRR is borderline, or pessimistic < 0 but there are strategic reasons □ ❌ Not recommended: NPV < 0 and there are no sufficient strategic reasons
□ Recommended approval level (against CLAUDE.md thresholds): □ Single transaction [X]-[X] ten-thousand yuan → CFO approval □ [X]-[X] ten-thousand yuan → IC approval □ > [X] ten-thousand yuan → Board approval
□ Recommended conditions (if approved): □ [Condition 1]: Recommend [description] □ [Condition 2]: Recommend [description]
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## 第三步：生成正式报告
═══════════════════════════════════════ Investment Decision Report Project name: [Project Name] Investment amount: [XXXX ten-thousand] Report date: [YYYY-MM-DD] Confidentiality level: [Internal Confidential] ═══════════════════════════════════════
[Summary]
□ Investment recommendation: [✅ Strongly recommend / ✅ Recommend / ⚠️ Consider carefully / ❌ Not recommended] □ NPV: [X] ten-thousand yuan □ IRR: [X]% (threshold [X]%) □ Overall risk: [✅ Low / ⚠️ Medium / 🔴 High]
[I. Project Overview]
□ Project background: [description] □ Investment amount: [X] ten-thousand yuan □ Construction period: [X] months □ Operating period: [X] years □ Expected commissioning date: [YYYY-MM] □ Expected IRR: [X]% □ Expected payback period: [X] years
□ Main assumptions: □ Sales growth rate: [X]%/year □ Gross margin: [X]% □ Discount rate (WACC): [X]%
[II. Financial Analysis]
□ DCF results: □ NPV: [X] ten-thousand yuan — [✅ Creates value / ❌ Destroys value] □ IRR: [X]% — [✅ Meets threshold / ❌ Does not meet threshold] □ Payback period: [X] years [X] months
□ Sensitivity analysis: □ Sales -10% → NPV [X] ten-thousand ([✅ >0 / ❌ <0]) □ Price -10% → NPV [X] ten-thousand ([✅ >0 / ❌ <0]) □ Cost +10% → NPV [X] ten-thousand ([✅ >0 / ❌ <0])
□ Pessimistic scenario NPV: [X] ten-thousand yuan — [✅ >0 / ❌ <0]
[III. Strategic Value Assessment] (if applicable)
□ Real option type: [defer/expand/abandon] □ Option value: [X] ten-thousand yuan □ Adjusted project value: [X] ten-thousand yuan
[IV. Comparable Analysis] (if applicable)
□ Comparable IRR average: [X]% □ This project's IRR vs comparable average: [X]% vs [X]% — [✅ Reasonable / ⚠️ High / 🔴 Low]
[V. Risk Assessment]
□ Main risks: □ [Risk 1] — Probability [High/Medium/Low] — Impact [High/Medium/Low] □ [Risk 2] — ...
□ Risk mitigation measures: □ [Measure 1]: [Description] □ [Measure 2]: [Description]
【VI. Approval Recommendation】
□ Recommended approval level: [CFO / IC / Board of Directors] □ Recommended decision: [Approve / Approve with conditions / Do not approve]
□ Recommended conditions (if approved): □ [Condition 1]: [Description] □ [Condition 2]: [Description]
□ Recommended matters of attention: □ [Matter 1]: [Description]
【VII. Implementation Recommendation】
□ Recommended start time: [YYYY-MM] □ Recommended phasing: [Yes/No — Explanation] □ Prerequisite work that must be initiated: [...]
═══════════════════════════════════════ Prepared by: [Finance Manager] Reviewed by: [CFO] Submission date: [YYYY-MM-DD] ═══════════════════════════════════════
【Approval Record】(to be filled in at approval)
□ CFO approval: [✅ Approve / ⚠️ Approve with conditions / ❌ Do not approve] □ Approval comments: [...] □ Approval date: [YYYY-MM-DD]
□ IC approval (if applicable): [same as above] □ Board of Directors approval (if applicable): [same as above]