This chapter analyzes the principles of investment that the 2007 Capital Investment Act brings forth and subsequently explains the material practical issues. The 2007 Capital Investment Act is a law unifying both the Penanaman Modal Asing Act and the Penanaman Modal Dalam Negeri Act. According to elucidation of Article 3 Section 1 Subsection a, the principle of legal certainty means "a principle that the rule-of-law state lays down law and provisions of laws and regulations as the foundation of any investment policy and measure". Accountability is not limited to responsibilities in accounting activity. According to Elucidation, accountability includes all the responsibilities to the public or people as the holders of the supreme sovereignty in every activity and end result of investment. The general principle in European Union law holds that a lawful power must not be exercised for any other purpose than that for which it was conferred.