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 | زكاة الأسهم
زكاة الأسهم
زكاة الأسهم
عرف عصرنا لوناً من رأس المال استحدثه التطور الصناعي والتجاري في العالم، وذلك ما يعرف بالأسهم أو السندات (الصكوك).
وهذه الأوراق المالية تقوم عليها المعاملات التجارية في أسواق خاصة بها وهي التي تسمى (بورصة الأوراق المالية).
وهذه الأسهم تمثل حقوق ملكية جزئية لرأس مال كبير للشركات المساهمة، أو التوصية بالأسهم، ويُعَدُّ كل سهم جزءاً من أجزاء متساوية لرأس مال الشركة([1] .
وفي حكم زكاتها، يُنْظَر: إن كان حامل الأسهم (المستثمر طويل الأجل) قد سَاهَمَ في الشركة (امتلك الأسهم) بقصد الاستفادة من ريع الأسهم السنوي، وليس بقصد التجارة (وهو من لا ينوي بيع الأسهم خلال سنة)؛ فإنه يزكيها زكاة المستغلات، وزكاة العقارات، وزكاة الأراضي المأجورة غير الزراعية؛ بمعنى أن الزكاة تجب على صاحب هذه الأسهم في ربحها وريعها، بعد دوران الحول من يوم قبض الريع مع اعتبار توافر شروط الزكاة وانتفاء الموانع، فيخرج ربع العشر (2.5 %) من تلك الأرباح، ولا زكاة عليه في أصل قيمة السهم.
وإن كان المساهم قد اقتنى (ساهم، امتلك) الأسهم بقصد التجارة (يبيع وبشتري الأسهم؛ يضارب في البورصة، ينوي بيع الأسهم خلال سنة)؛ فإنه يزكيها زكاة عروض التجارة، فإذا جاء حَوْلُ زكاته والأسهم في مِلْكِهِ زَكَّى عن الموجود معه بحسب قيمتها السوقية، (قيمة التداول في سوق الأوراق المالية؛ البورصة)، سواء كانت مرتفعة أو منخفضة عن القيمة الدفترية، ولا يُنظر إلى القيمة الاسمية لما لديه من أسهم، فيخرج ربع العشر (2.5 %) من تلك القيمة السوقية، ومن الربح إذا كان للأسهم ربح أعلنت عنه الشركة.
فالسهم يمثل جزءاً من رأس مال الشركة، ويقبل التداول بالبيع والشراء كسائر السلع؛ غير أن قيمته متغيرة بحسب الأحوال.
وبالتالي 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 عموم الفقهاء المعاصرين إلى تقييم السلعة بالسعر المالي الذي تباع به السلعة في السوق عند وجوب الزكاة فيها.
جاء عن ابن جابر بن زيد من التابعين في عَرَض يراد به التجارة: (قَدَّرَه بنحو من ثمنه يوم حلت فيه الزكاة، ثم أخرج زكاته).
عدد القراء : 1343
