אא @ aìÛa@†»c@åi@ïÜÇ@N…@N@c @ ŠİÓ@òÈßbu@MÞì•þaë@éÔÐÛa@‡bnc @ bØíŠßdi@òÈ튒Ûa@õbèÔÏ@Éà©@îöŠÛ@Þëþa@köbäÛa @ ïßý⁄a@Š·û½a@òàÄä¶@éÔÐÛa@Éàv¶@…b–nÓüaë@éÔÐÛa@¿@j @ ïßýüa@bÈÛa@òİiaŠi@éÔÐÛa@Éàv¶@j ()ﻃﺒﻌﺔ ﲤﻬﻴﺪﻳﺔ ٥אא א אW،אאאא אא،א،א،א،א א ، א א א א Kא א ،א א ،א א ،אא אא א א ،אאאאאKאא،א ،א א א א א ،א ،אאאא אא א Kא א א ،א ،א א ،א K אא،אא א،אאKא ،אאאKא Kאא،אאא ،אאאא אאא، Kאאא،א אאא Kאאא،א ،אא ،אאא،אאאא Kאאא אLאאאא ٦ ،אא،אאא Kאאא،אאא אא،אא Kא،אא Abstract This Paper treats five forms of Islamic Investment, namely: Term-sale, “Salam Sale”, Mudaraba, Speculation/ Muqaradha Deeds [“Soukuk-ul-Muqaradah”]. And Istissna’e. It mentions the problems Islamic Institutions are facing upon using each of the above forms for financing purposes, and shows which of such forms is/, and which is not, compatible with Islamic Shari’a. Among the principal problems faced in Sale: (a) uncommitment of “the party ordering the purchase” a and, (b) risks of imported goods and, (c) debtor’s incapacity or, (d) deferment/delaying by a solvent party. The Paper elaborates the permissible solutions in Murabaha and Mussawama sales, the fact the selling (goods) before actual or derivative receipt (of such goods) is not compatible with Islamic Shari’a. It exposes the questions of charging pre-sale risks on the customer and the fines/ penalties eventually imposed on delaying debtor(s). However, it is permissible, that payments may be declared due and payable before their effective Maturity Dates. The research paper spots other problems related to the following and proposes the way-out in each case: - taxes not admissible in Islamic Shari’a, - the participation of Usury-taking banks and, ٧אא - cease of debtor. Risks inherent in “Al Salam Sale” are mainly: the nondelivery of sold goods and, the non-refunding of the price upon termination (of the contract) or delaying in refunding such price. The issue lies in securing the price through mortgage or caution in addition to checks to be handed over, by Seller, as a guarantee for the settlement of the price. However, if the corporation is in need to liquidity, then selling the “Salam Debt” before the actual receipt of same, will be prohibited in Islamic Shari’a, unless if we have recourse to “Al Salam-ul-Muwazi” [Parallel Salam] which is permissible. It is also permissible to accept other alternative to the “Salam” debt, provided such counterpart/goods be within the same value of said debt. The Paper further exposes the ways to avoid risks in conventional Mudaraba transactions. It gives examples of new forms of Mudaraba with lesser risks, such as shring with already existing companies having fixed and negotiable assets or with companies having fixed assets but do not have any capital. In “Muqardha Deeds”, risks lie in the nature of the project for which such deeds are issued. Risks lie as well in the expertise and trustworthiness of the deeds issuing party who acts also as Mudarib. In Istissna’e transactions, considering that most of the establishments do not possess factories and/or contracting companies, then the issue will be in the “parallel Istissna’e”. The other problems faced in this form of transactions will be solved through Security assignment and the penalties in case of defaults. Is treated also in this Paper, the issue of Exchange Risks. With regard to the fact that exchange transactions of deferred payment basis are not permissible, the solution will be Term-Sale or Term- אLאאאא ٨ Purchase. The Paper deals in conclusion with the issue of Insurance. It states that seeking to avoid Insurance Risks through conventional Commercial Insurance is prohibited. It is admissible only in case of necessity. Alternatively, having recourse to “Co-operative Insurance” waives such risks. אאא،אאאאא אאKא K K א، ،אK אא K אא K אאK ،א، W ،א אK אא،אאאא אאא،א אאאאאא אאאK א ،א،אא ،אאאאא Kא ٩אא אאאא ،אא،אאאאאא אא،א،אאW א ،אא אK א،א،א Kאא،אאא א?K אאא K?אאא אא ،אא،אאאא א،אאא،אא E١F ?אאא?Wאאא ،אא א ،א א ،א א Kא א،،אא אאאא،،אא،אאאאא WאאEאF ،אאאא ،אא،אאאא ،א،אא،אא Kא אאאאאא אLאאאא ١٠ –?אW،אאא،א،א אJ אאאאא א،א، Kא ، אאאא E٢F K?אאאא א،אאאא KאאאאW KאW KאאאאאאW אא،אאאאא א،אאאאא، ؟אא،אאא א ،،אאא אאא،אאאא א،אא،א K א،אאא א،אא،אא Wאא ١١אא J –אאאW א אW אK אאאא، ،،אא Kאא J אא–Wא ؟א אאW אאאא، Kאאא Kאאא Kאאאא،אאא אאאאאא א אאאא،אא ،אאאא،אא א אאא Kא א،אאא א،אאא ،אאאא אאאא،אא א،אאא، אLאאאא ١٢ אא،אא אאאא אאאא ،א،אא אאאא אאאאאא Kאא אא K אאא א אא،אKא א،א،א،א Kאאאאאאא K אאא ،،א ،אא א،אא אא،،אא Kאא Wא אאאאE١٩٨٣F١٤٠٣ Wאא،א א،אאאאאא? ١٣אא אאא،אא אא،א E٣F K?אאאא אאא،١٤٠٩אאא W،אא אאאא? ،،אא،א E٤F K?אא،אא،אאא אא،אאאא א א ،א א א Kאא א،א ،א אא،אאא، Kא،א ?אאאא ،E٥F? אא،אאא אK אאאאא אא، אאא Kא ،א ،א א א K،אאא א،אאא אLאאאא ١٤ ؟אא،אא א،אאאאא אאא،אא،א א ،אאא،א K ،א Wאא אא؛אאא ،אא، אאאא،אא אא،א אא K אאא Wא אא،א E٦F Kאאאא، Wא אא،אאא E٧F Kאא، Wא א،،אא א،אאאא ، אאאא،א ١٥אא ،אאאא E٨F Kא א،אאא W ،אאא،אאא E٩F Kא Wאא אא،אאאא ،אאאא אאא،א،א Wא א אא؟אא،אא ،، ،אאאא א،אאא ،אאא،א ،אא אאאא אאא،אא אאא،א אאא،א אאא אא،א אLאאאא ١٦ ، אאאאא ،אאא אאא،אא אאאאאאא، אא،אאא E١٠F ؟ Wא א،،א،אא אא، אא،א אW ، ،אאא،א E١١F K،אאא Wאאאאא אא אאE٢٦٢F Kאא،א אא W Kא אאאאE٢٦٣F ،אא،א ١٧אא K KאאE٢٦٤F KאאE٢٦٥F K אא E٢٦٩F K אאE٢٧١F א،אאאE٢٧٢F אאאא K א אאאא אE٢٧٣F K א،אאE٢٧٤F Kא KאאאE٢٨٥F אאאאE٢٨٦F Kא،א Wא Kאאא E٢٨٧F אאאאE٢٨٨F K א،אא אאE٢٨٩F Kאאאא KאאאאE٢٩٠F אLאאאא ١٨ אאאאאE٢٩٣F Kא Kאאאאא E٢٩٤F Kא،אא Wאאא אW אאא אא،، ،אא، אא ،אאא، E١٢F Kאאא Wא ،אאא،אא ،، E١٣F Kא אאאW،אא א E١٤F Kא،א Wאאא אאא،W אא ،אאא אאא Kא، ١٩אא ،אא ، Kא אאאאאW K אאאW אא א،،، K אאאא E١٥F Wא אאאא אא،Wא K W אW אא،Wא ،،אא Kאאא א،،א E١٦F K،אא Wא אLאאאא ٢٠ א،אא? א? אא،אא E١٧F ?א?W אא א، א،אא Kאאא אאאאא Kא Kאאאא Wאא K א،אא Kאאאא KאאאW ،אא،אא E١٨F Kא Wא ،א Kא،א א،אאא Kאא ٢١אא א،אאא ،אW א، W ،א אאאאא ،א ?אW א א،،אWEאF?א ،אאאא אא،א E١٩F א Wאא אא،אא אW אא،א،א،א Kא، Kא،אאא ،אאאא E٢٠F Kאא،אאא Wאאא ،א،אאא Kא W؟אא،א אא،אWא א،אאא،א אLאאאא ٢٢ ،אאא ،א ، K א ،אאWא ،،אאא E٢١F K Wאא אא، ،אא،אאא ؟ אW א ،? ?W א E٢٢F Kא Wא ،،אאא אאא E٢٣F א Wאאא ،א אא א،א، אאW אאKא EFאאאאW ، א،אאא ٢٣אא E אFאאאאא E אאF،אא א،א،אא KאאאאWא אאא אא ?W ،אא? א? אאאאאא א،אא? אאאא?W א،אא? א א?W אא?W א א? אW א ? א?W אא אאא?W א،א אא?W אאW ? אWא،א? ،Wא، Kא، אאאא ،אא،?W אא א? א،אא? א אLאאאא ٢٤ ،אאא ،W אא،אW א،،אאא Kא،אאא W אאאאא אא، אאאאא אאאK א ،אK אא،אא،אא אא אא،א،אאא Kא،אאאא א،אא אא،אא، ،א،W، E٢٤F Kא א،א،אאW אא E٢٥F Kא،א WWאאאWWא KWאאא אאאWא ٢٥אא ،אאאKK K ،אאWא E٢٦F K W א ،אאאא KK אא ،אאא E٢٧F Kאאאאא Wאא Wא ،،אא Kא Wאא ،א،א ،אא ،،،،א،א ،، א،،א،א،א ،، א ،،א،אאאW א ،א،،א، ، ،،א ،אאא، אLאאאא ٢٦ W אא،א،אא א،א، א ،،אא ،א،، ،א،אW ، א،א، אא،אאא ،א،אאW ، אא،א،אא ،אא K אא אאא،א אא،، א ، א،א W א، ،אאW Wא K، Wאא ،אא א אאא E٢٨F Kא W אא ،،،، ٢٧אא K א،אא ،אא K אאא،אאW E٢٩F Kא Wאא ،،،אE٣٢٤F K ،אאא،E٣٣٣F Kאא، KאאE٣٣٤F אאאא אE٣٣٦F Kאא KאאאאE٣٤١F אאאE٣٤٢F Kא ،،אא א E٣٤٩F ،א،א Kאא Wאא אLאאאא ٢٨ ،אא،א א?W א ،אא KWא? א?Wא،? ?Wא ،? א?Wא،? ?W א؟א،א W ؟W אאא ?W א،? אאאא אא אאא אאאאא?W א،? ? ?W א،?א א אאאאא ،א?،? א،א? אאא?، K?א אW ؟W ?W א אWא،?א אא אאאאא،אא אא،אא،א אW؟W W ? ،אא?؟ א ٢٩אא אאא،א אא،א ،א ،? ?W א،א אאא? Kא،א?א אאאW ،אאא K א?אא?W ، אאאWא KEF אאאא KאWאא א،אאאא E٣٠F K،א ،?Wאא א Wא? ،، Kא אא،אא ،אאאא?? א،،א אא،אאא ،אאא אאאאא אLאאאא ٣٠ E٣١F Kאא،א אא?א?א א،??אא،אא Kאא אאאאאW Kאא א،אאW E٣٢F K א،אאא א،אאא אאאא אא אW אא،א א،אאא،א Kאא ،אאאאאאאא ،אא–אאאאאW א، א? אאאאא ?W ، אאאאאא E٣٣F Kא אאא ٣١אא Kאא אאאא Kאאאא א،E אFאא אא،א،אא E٣٤F Kאאאא ،א א א א א א א ، א א??א، Kאא،א،אWאא ،אאאW אW אא،א W א،، אאאא،א Kא W ،אאאא אאא אאא،א אאא،אא،א KאEFאא، אאWאW אLאאאא ٣٢ ،אאאא،אא E٣٥F Kא א א ،א W ،א،אאW Kאאא ،،א W אא K? ?W אאא؟ אאא،אאאאא אא،אאא F،E F،E F،EאF،א ،אא،E אא،، ،אאא،א K،א אאא –אאא،א،אאאא E٣٦F KJ אא Kאאאא ، אאא Kאא،، ،אאא Kאאאאא ٣٣אא ،אא،אאאאא –אאא ،אאאא Kא אאאאאא ،א ،א W אא،אאא אא،אאא،א א،אאא Kאאא، אאאאא Kאא אאאאאא ،אאאאא،אא Kאא،אאא אאאאא אאא W אWא K ،א אאJ אJ אW א Kאא، א، אאאא Kאא אLאאאא ٣٤ א אא W ،אא،، א Kא א،א،אאאW אא،א א،אא، Kא Wא אאאאא W WאאאאאאJ ١ KאאאאJ אאאאJ Kא J אJ אאאJ ،א א، Kאאאאאא אאאאא ،אאא،א אאאאא Kאא אאאJ ٢ ٣٥אא Kא،אא Kא،אא ،א،א،אאא E١F אא،אאא Kאא אא ،אא،،א Kאאא אאא،אאא Kא אאאא ،א،א،א א،א Kאא א אאאא אאא ،אאאא אאאאא אאאאאא،אא אא،אא אא אא،،א א،אאא אLאאאא ٣٦ א،אאא Kאאא،א J אאא אE٢F ،א،אא אJ א ، ،אאא،، אא،،אא אא،א،אא،א א،אאא،א אא،א،א ،אאאא،א ،אאאא ،א،אא אא،אא،א،א א،אא אאא،א ،א אאאא،אא ،אא،אא Kאאאאא ،אאא ،אאאאא ٣٧אא אא،אאאא א،אאאא،אא אא،אא אא،א ،א،،א ،אאאא ،אאאא ، ،א א،אאאאא،אאא Kאא Kאאאאא אא،אאא אE٣F א،אאאאא ،אאאאאאא Kאאאאאא Kאאאאאאא אאאאW אאא ،אא،אא אאא،אאאא א،אאאא Kא Kאא،א אLאאאא ٣٨ Wאא ،אאאאאא אאאאאאא אאא،א Kאאא אאאאאאא אא،אא א،אאא א،אא،א אאאאא، אא،אאאא،א Kאא، אאאאאא ،אא،אאאא אא،אאא א، א،א Kאא Wאא א،אאאא אאא K ٣٩אא Wאא ،אאא ، אאא،א ،אאאאא Kאאא، אאאא אאאא،א אאא،אאאא K אא אאאא E٣٧F K?،אא?Wא ،אאאא –،אא א،א א،א،אאאJ Kא،אא אW א،אאאא W אאא،אא אא،א אאא، א،אאאא Kאאא אLאאאא ٤٠ אא،אא، K؟א אאאאא ،אאאאאא א،אאא، Kאאאאאא ،אא א،אאא Wא ،אא،אEאFא E١F KאאאJ א– W אאא K ،אאא E٢F Kאאאא א،אאא KWא אאאא >א אא،אא Kאאא،אא،א ٤١אא ؟אאא ،אאאאא אאאא، אאא א،אאאא אאאאא Kא ،א אאאא، Wאא KאJ KאאJ KאJ Kאא WEאאאא،٤٦٦L٤Fאא ؟אא،אאא ؟א، א،אאאאWא אא،אא،א ، ،א،،א ،אא K אLאאאא ٤٢ W א،אEKKאאFWאא K،א،א،א،א، Wא WE٤٠٠L٥Fאא אW ،،، Kאא K?א،א،Wא?W א، אא Kאא אאW אא KאW،WW אE٣٢٠J ٣١٨L٣Fא E٣٨F KWא،א אאאWאWאא אאא،אאE٦٤٨WF ، אJ אJ אא Kאא W אאWE٤٣٢L٦Fאא אW א، Kאאא א،אאאאאא אא، א،، ٤٣אא אא،אא،א ،א،אאאא אא ،אא،אא אא،אא Kאא אאאא،אאא Kאאא،אא אא،אאא אאאאאא،א Kאא، אאאאאW א ،אאאאאא،א אאאא א–אאאאאא،א KאאאJ א אאאאאWא Kאאא،אא،א Wאאא א؟אאאW ؟؟א؟א ؟אא אאא אLאאאא ٤٤ אא ،א، W אא، אאא ؟אא אאאא א،אאאאא J אא–א א אאאאא אא،אאא، Kא،אא ،אאא אא،אאא ،،אאאאא ،אא אאאא >אא،אאא א؟אאא ؟א אא א אאאא،אאא W،E٦L٢F٥١ אאאאאאW K،،אא ٤٥אא ،אאאאW א K?אאאאאא אאאאאאא W،אאא،א Wאאאאא ،א،،אאאא אאאאא،،אא א،،א،، אאאא אא E٣٩F K ،א ، א Kאא Wאא –אאאא אאאאאאאא אאא،א א،אא،אא Kא ،?W אאא E٤٠F K?א،،אW ?W אאאא א א،אאא K?אאאאא،א אLאאאא ٤٦ Wאא W אאא ، א، א، ،אאא Kא، Wאאא אאאאאא אאא،א אאאא ،אאא Kא ،אאאא אאא،א אא،אאא، אא،אאא K אאאא ؟ Wאא Wאא ، א אא،א،אא ٤٧אא ،אאאא Kאא،א،א ،אאאאא אאאאא،אאא א،אא، E٤١F Kאא Wא אאאאאא אא ،א Kאא،אא אWאא ،אאאא אאאא،אא א،אא،אא ،אאאא،אא ،אאE אא،אF Kאאאא ،،אא،א،א א، א ،אאא Kאאאא ،אאאאאא אא،אאא אLאאאא ٤٨ Kא ،אאא Kאא Wא KאJ KאJ KאאאאאJ ،،אא א،אא Kאא א،אאאא Kא אא،אאא ،אאאאאא אאא، ،אאאאאאא، א،אאאKאא א، אאא، א?W א E٤٢FK?א، ،אאאאא ،EאFאא،א א؟אא ٤٩אא א ؟א א ، ، א ، א ، ،א Wא،אא،א ،א،אאא? E٤٣FKאאא?אאא، ،אאא אא ،א א א א Wאאא،אאE٩L٢F٨٥ Wאאא א EאFא J אJ אEאF،EאF ،אאא،א א، Kא אאאאא ،אאאEאF Kא ،אאאאא Kאאאאא، Kאא WEאאFW אאאאא א،אאאא אא،אא אLאאאא ٥٠ אאא،אאא א،אאאאא Kאאאא Wאא ،אא E١F אאאאאאא אאא אאא،א Kא ،אאאאאאא E٢F ،אאאאאאא Kא אאא E٣F אאאאאא אא K אWאא אאאאא ،אאאאאא، –א،אאא א אאא Kאאא،אJ א ،אאא ٥١אא א،אאאא ، א،،،א Kאאאא،אאאא אאא Kאאאא ،אאאאאא אא،א א،אא אK א אא،אא، אאאאא،،א Kאאאאא ،אאא אאאא،א Kאאא،אא ،אא אא، ،א،אא Kאאאא אאאא אאאא، ،אא،אא ،אאא،אאא אLאאאא ٥٢ אאא Kאא، אאא אא، Kא،א،אאא ،אאא ،א Kאאא א Wאא אא א،א، אאאאא،אא א،א،אאא אאאאא אאאאא،א Kאא אא،אא ،אאא ،א W،אא ؟א אאאאW KאאאWאW ٥٣אא KאWא Kאא EאאF אאאא Kאא،א ،אאW אא א،אאאאא אאאא، Kא،، אאא،אא K،אא W אאאא E١F Wא אא،אאא א א،אא،אא אא،אאא ،אא ،א א،،אא Kא אאא אאא،א ،אא،אאא אא،אא אLאאאא ٥٤ אאא،אא Kא،א אאאא E٢F ،א،אאא אאא J א،אאאאא ،א،אJ אאא ،א K ،אאא E٣F אאאאא،אא א،א Kאאאאאא Wא J J א Kאאאא KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKאאא KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKאאאא ،א ٪KKKKKKKKKKKKKKKאאאא Kאאאא،אא Wאא ٥٥אא ، אאאא אאא،אאאא ؟א،، ،א אאא W אאאא،א،–א אא،אKK ،،אא ،אא،א אאא،אא،א ،אאא،א ،אאאJ J אא Kאאא אא، אאא אאא،א، W Kאאא E١F ،אאא E٢F אא،א ،א،א،א K،א אאא،א אE٣F K א אLאאאא ٥٦ ؟אאWא ،א،אאא Wא W،אאא ،אאא? אאאאW ،אא ،W ،אאW א،א ،א،א،אא ،אא،א،א، א،אאא، א ،אאא، אא،א E٤٤F K،א ،אאאאא א א א א א א א א אאאאאאא، Kאא،א ،אא א אא، J אאאW،אאאא،א אא،אאאJ אאאא אאאא אJ א ،א ٥٧אא Kא،אא،،א ،א،אא J J אא،אאא Wא ،אאאאW אWאא א،אא،אא א،אאא،א Kאאא א ،אאאאאWאא אא،א ،אאאא، א،אאאא אאא،א א Kא، ،אאאWאא אאאא،א א אאאא،א Kאאא אWאאא ،אאאאא אאא אJ אJ אאאא ،אאא א، אLאאאא ٥٨ K אאא אא،אאא، E٥Fא،אאאאאא E٤٥F Kאאאאאאא ،א א Kאא ،אא אא Kא،א،א ،אאא ،אא،אא،א ،אאא אאאא אא،אאא אאאאא אא،א אK אא،אא Kא ،אאא אאא،א K،א،א WאWאא אאאאא ٥٩אא ،אא אא،אאא، Kא،אאאא ،א،אאא א،אא J אא،א E٤٦F KאאאאJ אא ،אאאאא Wאא٧L٣L٦٧אא،א Wאא אאאאאאא ،אאא،א Kאאא W J אאאאJ א E١F Kאאאא Wא E٢F KאאJ KאJ ،אא E٣F K אאא E٤F Kאא ،אאאאאא אLאאאא ٦٠ Kאא، אא،אאאא אא،א א ،אאא،א، אאאא א،אא،אאא Kאאאא אא אאא،א Kא א،א ،אא אאאאאאא،א Kא א،אאא J אא،אאאא אא،אא J א אJ אJ א א،אא ،א אאאאא،אאאא Kאאאא،א ،אאאא Wאא،א ٦١אא אאא • Kא،אא Kאאא • אW אאא אאאאאאא Kאא،א ،אא،אאא Kאאאא ،אאאא א אאא Kא א ،אא،אאא K،א אאאא ،א،א אא،א،אא Kאא א،אאאאא ،א،א ،אאאא،א א،אא א،א ،אאאא،א، א Kא אLאאאא ٦٢ ،אא،א ، ،،אאא א،א א،אאא א אא،א אא،אאאא، Kא א،אאא Kאאאא،אאא אא،אאא א ؟א Kאאא، ،אאא א K א אאא،אאא א،،،אא Kאאאא،אאאאא אא،אאאאא ،אא، ،،אא Kא א، אא א،،אא ،א،א،אאא Kאאא ٦٣אא אאאאאא Kא،، א ،א،אא،אאא אאאא ، אא،١٣٩٨אאא١٣٩٧ אאאאא١٤٠٦אא Kאא ،אאאאאאא אאא،אאאא Kאאאאא אא،אא ، א،אא א،אאאא Kא،،אא אאא אא،אא אא،אאאא Kא،א ،אאא، אLאאאא ٦٤ ،א،، Kא אא אאאא، ،אא א،א א،אאא >אאא،א KאאאאאWאאא א،א ،אאK ،אאאא، אא،אאאא،אאאאא Kאא،אא ٦٥אא אא K٢٧٥א J ١ ،٧٥٣٢ אאFאא–E٥L٣٥L٢F٤١L٤٠א J ٢ E٩٦٥ K٧٣٥،٢אאאאאWאאא J ٣ Kאאא אJ ٤ Kאאא J ٥ ،٥٥L٢אא،١٨١،١٨٠L٥ אא אJ ٦ א،א א،אא،אאא KאKKא K٥٠L٢א J ٧ K٢٤٣L٥אאא J ٨ אא،٩٢L٧אא،٢٤٤W٢٤٣L٥אא אJ ٩ K٥٣L٢ אא،٢٤٤L٥אא J ١٠ אא،٢٤٥ אאW אאא Kא،٩٦W٩٤L٧ K٩٣L٧א אJ ١١ אLאאאא ٦٦ K١٨٥L٢א אJ ١٢ K١٤٨L٢אא אJ ١٣ K٥٠٣L٢אאא،١٩٨W١٩٥L٣אאא J ١٤ K٥٠٤L٢אא אJ ١٥ K٢٠٥،٢٠٤L٣אאא J ١٦ K٢٠٤L٣אאא J ١٧ K٢٠٠،١٩٩אאא٥١١،٥١٠L٢אא אJ ١٨ K٦L٣א J ١٩ K١٥٥W١٤٦L٣אא אJ ٢٠ K١٥٦L٣א אJ ٢١ K٢٥٢L٩א אJ ٢٢ K٢٥٢L٩ אJ ٢٣ K٢٦٠W٢٥٩L٩ אJ ٢٤ K٢٦٤L٩א אJ ٢٥ K٢٦٥،٢٦٤L٩א אJ ٢٦ K٢٦٨L٩אא אJ ٢٧ K١٨٣W١٨١L٦ אJ ٢٨ K١٨٨W١٨٦L٦א אJ ٢٩ K٢٩٨٨٦٨٨אא אJ ٣٠ K٢٣٧L٢א J ٣١ K١٥٠W١٤٨L١٢אא J ٣٢ K١٦٧W٦٣L١٢אא אJ ٣٣ ،א،אאWא J ٣٤ ،אאW א،א ٦٧אא K אW אא،W אאWא،א אW א ، K א،אא٦٩W٥٦L٢אאF J ٣٥ KE٢٧٣L١אאWאאאא K١٥٥W١٥٢L١٢א אJ ٣٦ אאא،א א J ٣٧ אא،אאאאא ?אא?א–אא K٣٥٧W٣٥٦ ٣٧W٣٦L٣א٣٢١W٣١٩L٤אא אJ ٣٨ אא٣٣٠W٣٢٣L١٢אא٢٦٦W٢٦٥L٥א ? אא?אW א٢٣٩W٢٤٣L٥ K١٢٧٦W١٢٧٥ WאאWאWאאא J ٣٩ W אKאאW א KאאאWא אאאאאא J ٤٠ ،אאאאאא Kאאא،אאאאא K٥٤L٧א J ٤١ ،א אJ ٤٢ Kאא،אא K٦١L٣א J ٤٣ אLאאאא ٦٨ K٥١٨L٢٩א אJ ٤٤ K١٢٦L١٢٤א،١٢٥L٥א J ٤٥ א،א،אא،אאא J ٤٦ ،٧٣٣،٧٢٢٢ אאא אאW K١٠٢٧W١٠٠٤ W אאאאאא J ٤٧ K٩٣٨٢אאאאא
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