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‫ا‬
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‫ﺃﺟﺮﺓ ﺍﻟﻮﻛﺎﻟﺔ‬
‫ﺍﻹﺷﺘﺮﺍﻙ ﰲ ﺍﻟﺮﺑﺢ ) ﺍﳌﻀﺎﺭﺑﺔ(‬
‫ﺭﺳﻮﻡ ﺍﻟﺴﻤﺴﺮﺓ ﻭﺍﻟﻀﺮﺍﺋﺐ‪....‬‬
‫ﺭﺑﺢ ﺷﺮﻛﺔ ﺇﻋﺎﺩﺓ ﺍﻟﺘﻜﺎﻓﻞ‬
‫ ‬
‫ﻣﻮﺭﺩ ﺷﺮﻛﺎﺕ ﺇﻋﺎﺩﺓ ﺍﻟﺘﻜﺎﻓﻞ ﻳﺘﻜﻮﻥ ﻣﻦ ﺃﺟﺮﺓ‬
‫ﺍﻟﻮﻛﺎﻟﺔ ﻭﺍﻹﺷﺘﺮﺍﻙ ﰲ ﺭﺑﺢ ﺍﳌﻀﺎﺭﺑﺔ‬
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‫א‪ K$‬‬
‫‪ 1‬א*‪ F‬א‪WF‬א‪Essential Guide to Takaful (Islamic Insurance). Dr Ungku Rabiah gF8‬‬
‫‪Adawiah Engku Ali & Hassan Scott P. Odierno. Pp 123.124,125.‬‬
‫‪7‬‬
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‫‪10‬‬
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‫‪11‬‬
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16
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H3‫; א‬t ‫ و‬c+‫; א‬c‫] א‬1 P-; j‫ א‬+‫ א‬Wn+‫' א‬N ‫ن‬2
`1 [ f‫ א‬+‫ א‬W1Œ+‫ א‬LG [3
½ ­ ‫ و‬،-Y H3‫ א‬Q‫;د‬2‫و‬
gM‫אא‬$kK29-t‫
و‬oL‫א'א‬LG581_2+‫אدא§א‬P-;9NY
LG‫ و‬،+‫ א‬W%+‫ [ א‬Hi¦‫ א‬d3‫א א‬LG ‫אع‬$‫ وא‬،Q$$\ Wn 3‫א‬
P-;N‫و‬،q
‫(€אع‬1‫ود‬$kg3_K$‫א‬W‫א‬
KH3‫א‬Q‫;د‬2‫و‬H3‫א‬WVX‫و‬+‫א‬W1Œ+‫א‬
17
2/0‫א‬6">:‫و‬UT
W9Ri‫)(;[א‬K2T78‫אא‬LGŽ-Z$%
W‫א‬U‫ א‬W%-k [ %-k H.‚ ‫ س אد‬P-; H3‫ א‬Q‫;د‬2 R TJ ‫ن‬2
;c‫( א† א‬ISRA) ‫ א‬+‫ א‬g ;‫ א‬678- +‫د‚ א‬V ‫א‬
K‫ص‬cy‫و\א‬P-;H3‫א‬Q‫;د‬2‫و‬H3‫;א‬t‫;(و‬+‫א‬
•
$‫ א א‬d%N ‫ و‬TJ K2 M$9 _ H3‫ א‬Q‫ ;د‬m,%+‫ن א(ذج א‬2
KV,+‫(א‬i%‫א‬
•
‫
و‬H3‫א‬WVX‫و‬V,+‫א‬$‫אא‬T78_m,%+‫نא(ذجא‬2
H3‫ א‬WVX $‫ א א‬T78 ˆ2‫ و‬،H3‫ א‬Q‫;د‬2 WVX
KH3‫א‬Q‫;د‬2WVX‫و‬
•
3‫و‬،]Z ‫دא‬%‫א‬#~-_‫
سאد‬P-;H3‫א‬Q‫;د‬2$%;‫نوع‬2
WVX‫و‬H3‫א‬WVX$‫א‬-Y<‫א‬Hi‫א‬$8‫[א‬$H.‚
KH3‫א‬Q‫;د‬2
•
P-; H3‫ א‬Q‫;د‬2 VX‫ و‬H3‫ א‬WVX ‫&ق‬N‫ א‬G H3‫ א‬Q‫;د‬2 ‫ن‬2
WVX [ `1 '$ :‫ وذ‬YZ ‫ א‬LG [; ‹X‫א א‬f ‫ [ א‬jU\ gN
KH3‫א‬Q‫;د‬2VXK2H3‫א‬
•
H3‫ א‬Q‫;د‬2‫ و‬،i%_‫ א‬H3‫ א‬Q‫;د‬2 g H.(N H3‫ א‬Q‫;د‬2 ‫ق‬z dG
‫ن‬2
r‫א‬Q‫;د‬2‫و‬،tƒr‫א‬Q‫;د‬2W#9H3‫א‬Q‫;د‬2tdG
‫و‬K-‫א‬
KQ1y‫א[א‬$k‫(‘وز‬r‫א‬Q‫;د‬2‫و‬،Q$%‫(‘وزא‬
•
P-;H3‫א‬Q‫;د‬2WN¢‫א‬$‫א‬W‫א‬P-;‫م‬%N%8Y+‫א‬H3‫א‬Q‫;د‬2‫ن‬2
Q‫;د‬2‫ و‬،$+‫ س אد א‬P-; H3‫ א‬Q‫;د‬2‫ و‬،cy‫
س אد א‬
K<+‫وא‬V‫
سא‬P-;H3‫א‬
•
§H3‫א‬Q‫;د‬2WVX‫و‬H3‫א‬WVX%8Y+‫א‬$‫א‬W‫نא‬2
K%8Y‫;א‬n‫א‬k‫א;و‬k‫[א‬$%[d-1N
•
P-;(<+‫وא‬9Mc‫א‬g‫ذون‬r+‫
سאدא‬P-;‫م‬%m,%+‫نא(ذجא‬2
KW<‫`א‬1‫א‬$;(‫א‬LG‫و‬97t
•
‫ § ول‬uq ،MZ_‫ن و' א‬2‫ و‬$%‫د א‬- #;‫ א‬3‫ن א‬2
K#;‫&א‬3N‫ول‬Nˆ2‫و‬،;‫و‬
•
18
Wq1 K2 $1 ‫ س אد‬P-; H3‫ א‬Q‫ ;د‬#;‫ א‬3‫ن א‬2
Kon‫א‬#‫אא‬9‫و‬#;‫א‬9Qu.V
•
K:H‫א‬-ZC"4:cK"6">‫א‬
\‫و‬P-;H3‫א‬Q‫;د‬2‫و‬H3‫;א‬t‫;(و‬+‫;א‬c‫א‬HG
T78‫א‬Pt
Q‫;د‬2‫ و‬H3‫ א‬WVX ;º T78 % ‫א‬$ W‫ دא‬j‫ص \א‬cy‫א‬
ˆ2‫و‬،‫א‬H3‫א‬Q‫;د‬2WVXP-;%+‫א‬c%N_
#~8‫و‬KH3‫א‬
g 1+‫] א‬1 T78 n‫ א‬r‫ א‬Q‫;د‬2 WV 9% K2 G‫وز‬nN
KV,+‫א‬Y%‫وא‬j‫א دא‬
•
#‫ אو‬$8‫ א‬8;‫ א‬3X2 \‫ א‬.k8‫ א وא‬j(-; T78‫ א‬Pt
H3‫א‬WV (_#1‫א‬on‫א‬$8‫وא‬،H3‫א‬g#;h‫א‬ouy‫א‬
KH3‫א‬Q‫;د‬2‫و‬
•
-3NW\3‫א‬K2‫א‬+‫;א‬c‫א‬HG
Q‫د‬8T78‫א‬#t
|V‫ن‬2k,%+‫א‬Wn+‫ نא‬،{‫א‬Wn+j&V_‫مא‬$;‫و‬،Q$$\2
]Z
$-8{t‫ن‬3N$%،;(\‫
وא‬W‫א‬8;_$-8{tuq
KQ~W‫א‬8;_
•
H3‫א‬Q‫;د‬2R+o*‫א‬D‫ولא‬T78‫אא‬LG‫
ن‬K28‫[א‬$_Z‫و‬
§TJ‫א‬LG$G‫و‬،‫ق‬1‫א‬g;º8Z‫
وא‬8Z‫א‬dd-،‫
سאد‬P-;
g‚$%N;‫א‬678-+‫د‚א‬V ‫א‬m‫א‬,‫א‬58G‫و‬،Hc&‫(א‬-VH%N
‫وع‬+‫א‬5-Ya‫<א‬%‫א‬Qp2‫وא\و‬$%‫[א‬8c‫ل‬Pk+‫א‬dV­Œ
;c‫א‬LGg(G1Hn1‫
ن‬$9\‫ول‬k
T78‫א‬D51k‫و‬،9;\‫א‬
K‫د‬9\_‫
\א‬U‘‫
ن‬H\‫و‬U;³‫دא;א‬،V8+‫א‬
+‫א‬³‫א‬$({‫وא‬H81‫א‬j‫א‬K2o‫א¦د‬³‫وא‬
Q‫אو‬G$V$‫žא‬+‫א ذא‬
Tel: 03 42707751 (H)/ : 03 27814226 (O)
H/P: 0192086470
[email protected]:
19
SJ‫א'א‬
،FY;‫د‬%‫א‬$F8;$(sD%“،]h3‫א&و]א‬Wd-{‫א‬$8;[$Ÿ
،(N[‫• א‬
KE‫م‬١٩٨٧‫ط‬،(-‫א‬53‫دאא‬،W‫و‬uF،Y;‫د‬%‫א‬$8;P&Yc
‫ل‬FGD%“،‫ع;['אع‬%‫א‬MVW¡‫د‬2[¡[c،#N98‫• א‬
KEFG١٤٠٢‫ط‬،3&‫دאא‬،W‫و‬uF،‫ل‬GP&Yc#7-c
FF%&‫'א‬FF()FF-)K?McFF+‫א‬W1FFkWcFF+‫'א‬FFi‫?אدא‬#FF(9HFFV1FFk •
K‫م‬١٩٩٦‫א ول‬jU!‫دא'א‬$‫אא‬Q‫و‬$‫א‬#‫و‬$‫א‬#‫א‬
FF%&‫'א‬FF()FF-)K?McFF+‫א‬W1FFkWcFF+‫'א‬FFi‫?אدא‬W‫د‬FFŸ[1FFk#FF •
K‫م‬١٩٩٦‫א ول‬jU!‫دא'א‬$‫אא‬Q‫و‬$‫א‬#‫و‬$‫א‬#‫א‬
FFF%&‫'א‬FFF()FFF-)K?McFFF+‫א‬W1FFFkWcFFF+‫'א‬FFFi‫?אدא‬W#1FFF83‫א‬$FFF8; •
K‫م‬١٩٩٦‫א ول‬jU!‫دא'א‬$‫אא‬Q‫و‬$‫א‬#‫و‬$‫א‬#‫א‬
[F‫دאא‬،‫אض‬F،Qt+‫א‬+‫א‬W+‫א‬%W‫(ن‬-
dG‫א‬2G‫א‬$8; •
EFG١٤٢٦،١‫ط‬،o‫א!ز‬
KE‫م‬١٩٨٤‫ط‬،(-‫א‬53‫א‬،W‫و‬uF،j9%&‫“&א‬Wo$(1‫[א‬$‫א‬j; •
F3‫دאא‬،W‫و‬uFF،'i‫א‬F‫א‬5FNNg'icF‫'א‬i‫א‬$FW#F3‫[א‬$F‫א‬j; •
KE١٩٨٢‫ط‬،#‫א‬
E‫م‬١٩٥٢‫ط‬،·-{‫א‬#P&Yc،QG%‫א‬F،`ƒ‫سא‬%‫א‬Wo‫وزد‬u&‫• א‬
VFX،W‫و‬uFF،-trN9%‫دא‬#‫א‬r‫א‬W#q‫دא‬Q%‫א‬#-;$(s •
KE‫م‬٢٠٠٤،١‫ط‬،'‫وאز‬-‫א‬i8‫א‬
،١‫ط‬،dFFF-%‫دאא‬،DFFF‫د‬F‫د‬cFFF_‫وא‬FFF+‫א‬W7-YcFFF+‫א‬dFFFnW‫د‬FFFŸFFFU •
KE‫م‬٢٠٠٨
،١‫ط‬،dFF-%‫دאא‬،DFF‫د‬F‫د‬cFF_‫لوא‬FF+‫א‬gQFFtFF9%<FFW‫د‬FFŸFFU •
KE‫م‬٢٠٠١
،[FF78‫א‬F;FF‫א‬uFF+‫א‬WFF‫א‬FF+‫א‬W‹9FF-FF\‫א‬+‫وא‬8FFƒ‫א‬FF‹G •
KE‫م‬٢٠١٠‫ط‬
MFFF‫א و‬Q‫|وزא‬FFF3‫א‬FFFF9%&‫;א‬FFF+‫א‬WFFF‫Œونא‬FFF‫وא‬MFFF‫א و‬Q‫• وزא‬
KE‫م‬١٩٨٢،٢‫ط‬،‫وאŒونא‬
20
• Ungku Rabiah Adawiah Engku Ali & Hassan Scott P. Odierno. (2008).
Essential Guide to Takaful (Islamic Insurance). Kuala Lumpur, CERT
Publication Sdn BhdK
21