Ziyini izinsimbi zezimali?
Izinsimbi zezimali ziyizivumelwano zemali phakathi kwamaqembu. Zingenziwa, zithengiswe, zishintshwe futhi zihlaliswe. Zingaba yimali (imali), ubufakazi bokuthi unengxenye yobunikazi enhlanganweni noma ilungelo lesivumelwano lokuthola noma ukuletha ngendlela yemali (i-forex); isikweletu (amabhondi, imali ebolekiwe); ukulingana (amasheya); noma okukhishwayo (izinketho, ikusasa, isikhathi esizayo).  Izindinganiso ze-International Accounting Standards i-IAS 32 no-39 zichaza isisetshenziswa sezezimali ngokuthi "noma yisiphi isivumelwano esiveza impahla yezezimali yenhlangano eyodwa nesibopho sezezimali noma ithuluzi lamalungelo enye inhlangano".  Izinsimbi zezimali zingahlukaniswa ngezigaba "zezimpahla" kuye ngokuthi zisekelwe kwi-equity (ezibonisa ubunikazi benhlangano ekhiphayo) noma kwi-debt (ezibonisa imali ebolekiwe umtshali-zimali ayinikeze inhlangano ekhiphayo). Uma ithuluzi liyisikweletu, lingahlukaniswa libe ngamathemu wesikhathi esifushane (esingaphansi konyaka owodwa) noma isikhathi eside. Izikhali zezimali zakwamanye amazwe kanye nemisebenzi ayisekelwa emalini yesikweletu noma ye-equity futhi ziyingxenye yesigaba sazo.