Findings of empirical research conducted in the companies with foreign capital share located in Poland constitute the main part of this paper. These findings confirm that in the transnational corporations (TNC) could be noticed specific capital structure (mixture of investment sources) in financing of its development. Especially, there is the significant difference between the way of financing the process of creating subsidiary and financing of its development. Author has found interesting correlations between special features of the transnational corporations and their subsidiaries and financing sources of their investment processes. This research gives possibility to underline links between conditions of the activity of the foreign company in host country and financing of its investment.