Chii chinonzi zviridzwa zvemari?
Zvishandiso zvemari zvibvumirano zvemari pakati pemapato. Anogona kugadzirwa, kutengeswa, kuchinjwa uye kugadziriswa. Inogona kuva mari (mari), uchapupu hwekuva muridzi wekambani kana kodzero yechibvumirano yekugamuchira kana kuendesa mari (mari yekunze); chikwereti (zvikwereti, zvikwereti); equity (zvikamu); kana zvigadzirwa (sarudzo, ramangwana, mberi).  International Accounting Standards IAS 32 ne39 inotsanangura chishandiso chemari se"chibvumirano chipi nechipi chinopa pfuma yemari yeimwe sangano uye chikwereti chemari kana chishandiso chemari yeimwe sangano".  Zvishandiso zvemari zvinogona kuiswa muzvikwata zve'zvikwata zvemari' zvichienderana nekuti ndezve equity-based here (zvinoratidza muridzi wesangano rinoburitsa) kana kuti zvikwereti-based (zvinoratidza chikwereti chakaitwa nemushambadzi kusangano rinoburitsa). Kana chishandiso chiri chikwereti chinogona kuverengerwa zvakare munguva pfupi (isingasviki gore rimwe) kana kwenguva refu. Zvishandiso zvekutsinhana kwemari yekunze uye mashandisirwo hazvina kuvakirwa pachikwereti kana kuti equity uye zvinofanirwa kunge zviri muchikamu chavo.