A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_URI::$config is deprecated
Filename: core/URI.php
Line Number: 101
Backtrace:
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Router::$uri is deprecated
Filename: core/Router.php
Line Number: 127
Backtrace:
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$benchmark is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$hooks is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$config is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$log is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$utf8 is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$uri is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$exceptions is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$router is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$output is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$security is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$input is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$lang is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$load is deprecated
Filename: core/Controller.php
Line Number: 78
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$db is deprecated
Filename: core/Loader.php
Line Number: 390
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_DB_mysqli_driver::$failover is deprecated
Filename: database/DB_driver.php
Line Number: 371
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::open($save_path, $name) should either be compatible with SessionHandlerInterface::open(string $path, string $name): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 113
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::close() should either be compatible with SessionHandlerInterface::close(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 280
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::read($session_id) should either be compatible with SessionHandlerInterface::read(string $id): string|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 145
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::write($session_id, $session_data) should either be compatible with SessionHandlerInterface::write(string $id, string $data): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 223
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::destroy($session_id) should either be compatible with SessionHandlerInterface::destroy(string $id): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 303
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::gc($maxlifetime) should either be compatible with SessionHandlerInterface::gc(int $max_lifetime): int|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 344
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 281
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: Warning
Message: session_set_cookie_params(): Session cookie parameters cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 288
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 303
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 313
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 314
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 315
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 316
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: drivers/Session_files_driver.php
Line Number: 94
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: Warning
Message: session_set_save_handler(): Session save handler cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 107
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: Warning
Message: session_start(): Session cannot be started after headers have already been sent
Filename: Session/Session.php
Line Number: 140
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$session is deprecated
Filename: core/Loader.php
Line Number: 1290
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Optional parameter $num declared before required parameter $category_id is implicitly treated as a required parameter
Filename: models/MLessons.php
Line Number: 37
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Optional parameter $offset declared before required parameter $category_id is implicitly treated as a required parameter
Filename: models/MLessons.php
Line Number: 0
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Optional parameter $num declared before required parameter $category_id is implicitly treated as a required parameter
Filename: models/MLessons.php
Line Number: 98
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Optional parameter $offset declared before required parameter $category_id is implicitly treated as a required parameter
Filename: models/MLessons.php
Line Number: 0
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$MLessons is deprecated
Filename: core/Loader.php
Line Number: 353
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$MLessonsCategories is deprecated
Filename: core/Loader.php
Line Number: 353
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Lessons::$MSettings is deprecated
Filename: core/Loader.php
Line Number: 353
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$benchmark is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$hooks is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$config is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$log is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$utf8 is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$uri is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$exceptions is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$router is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$output is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$security is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$input is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$lang is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$load is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$db is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$session is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$MLessons is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$MLessonsCategories is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$MSettings is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/alzatari/public_html/application/controllers/Lessons.php
File: /home/alzatari/public_html/index.php
موقع الدكتور الشيخ علاء الدين الزعتري | كيف تقدر زكاة الأسهم
كيف تقدر زكاة الأسهم
494 كيف تقدر زكاة الأسهم 28 2 1442 15 10 2020
الباب الرابع: الـــزكـــاة
الفصل الثاني: الأصناف التي تجب فيها الزكاة وأنصبتها ومقادير الزكاة في كل منها
المبحث الأول: زكاة الذهب والفضة والعملات المعدنية والورقية .
المبحث الثاني: زكاة عروض التجارة.
المبحث الثالث: زكاة الزروع والثمار.
المبحث الرابع: زكاة الحيوان.
المبحث الخامس: زكاة المستخرج من البحار.
المبحث السادس: زكاة المسائل المستجدة:
زكاة المشروعات الصناعية.
زكاة الأصول الثابتة.
زكاة الأراضي.
زكاة المواد الخام الداخلة في الصناعة والمواد المساعدة.
زكاة السلع المصنعة والسلع غير المنتهية الصنع.
زكاة السَّلَم.
زكاة الاستصناع.
زكاة العقارات والأراضي المأجورة غير الزراعية.
زكاة أجور العقار.
زكاة مكافأة نهاية الخدمة والراتب التقاعدي.
زكاة التأمين النقدي.
زكاة أسهم الشركات.
كيف تقدر زكاة الأسهم؟
السؤال: أسهم المصرف (البنك) لها قيمة اسمية مسجلة بها في دفاتر المصرف (البنك) ولهذه الأسهم احتياطيات، غير أن قيمة السهم التي يباع ويشترى بها في السوق أكثر من قيمة السهم الاسمية واحتياطياته، فعند احتساب الزكاة في نهاية العام، هل تحسب على أساس قيمة السهم السوقية والمعلنة، أم على أساس قيمته الدفترية واحتياطياته؟
الجواب([1] : يمثل السهم جزءاً من رأس مال الشركة أو المصرف (البنك) ويقبل التداول بالبيع والشراء كسائر السلع، غير أن قيمته متغيرة بحسب الأحوال فله قيمة اسمية؛ هي قيمته المحددة عند إصداره، وقيمة سوقية هي سعره في سوق الأوراق المالية، وقيمة دفترية، وهي عبارة عن قيمته الاسمية مضافاً إليها ما يخصه من الاحتياطيات.
ويذهب معظم الفقهاء إلى تقييم السلعة بالسعر المالي الذي تباع به السلعة في السوق عند وجوب الزكاة فيها، وجاء عن ابن جابر بن زيد من التابعين في عَرَض يراد به التجارة قَدَّرَه بنحو من ثمنه، يوم حلت فيه الزكاة، ثم أخرج زكاته.
وبناء عليه يعتمد بالقيمة السوقية للسهم في حساب الزكاة إذا كانت تمثل القيمة الحقيقة لسعر السهم.
فإذا تبين أن هناك عوامل غير طبيعية قد أثرت فيها ارتفاعاً أو انخفاضاً فترى الهيئة احتساب قيمة السهم الدفترية، بالإضافة إلى الربح عند إخراج الزكاة، ويخصم من هذه القيمة ما يخص السهم من الأصول الثابتة، التي لا تعد للبيع؛ كالمباني، والآلات، والأدوات، وغيرها، ويضاف باقي السهم إلى غيره من عناصر الزكاة الأخرى لدى مالك السهم، فإذا بلغت جملتها نصاباً، وحال عليه الحول، وجبت فيه الزكاة.
وفى حالة بيع السهم فعلاً؛ فتُخْرَج الزكاة على أساس ثمن البيع كاملاً.
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