Capital budgeting attracted renewed interest when it was observed that German and Japanese corporations handle investments in a way somewhatdifferent from U.K. and U.S. corporations. In order to obtain a widerperspective on this debate it may be of interest to see what major Swedishcorporations do. The resource allocation systems of Swedish multinationalsresemble those found in Anglo-Saxon corporations, but there are also somedifferences which are outlined in this article.