 aardika saadhanaalu antey emti ?
 aardika saadhanaalu paarteela Madhya dravya oppandaalu .  vatini srushtinchavachchu ,  varthakam cheyavachu ,  savarinchavachhu mariyu sthirapadavachhu .  avi nagadu  ( kurencie ),  ooka samsthaloo yajamanya aasaktiki rajuvu ledha kurencie  ( forrex )  ruupamloe sweekarinchadaaniki ledha batwada cheyadanki oppanda hakkuga vumdavacchu ;  appu  ( baandlu ,  runaalu );  equity  ( sherlu );  ledha utpannaalu  ( aichchikaalu ,  phuture ‌ lu ,  forward ‌ lu ).

 antarjaateeya accounting pramaanaalu  IAS 32  mariyu  39  aardika parikaraanni  " ooka samshtha yokka aardika aasti mariyu maroka samshtha yokka aardika badyatha ledha equity saadhanaaniki daariteese edaina oppandam "  ani nirvachinchaayi .

 aardika saadhanaalu equity - aadhaaritamaa  ( jaarii chese samshtha yokka yaajamanyaanni pratibimbimchaevi )  ledha runa aadhaaritavi  ( issue chese samsthaku pettubadidaarudu chosen runanni pratibimbimchaevi )  anedaanipai aadhaarapadi  " aasti tharagathi "  dwara vargeekarinchabadavachchu .  parikaram runam ayithe adi swalpakaalika  ( ooka savatsaram kante takuva )  ledha deerghakaalikamgaa vargeekarinchabadutundi .  videsi maarakapu saadhanaalu mariyu lavadhevilu runaalu ledha equity aadhaaritamainavi kaavu mariyu vaati swantha vargaaniki chendinavi .