مفهوم الذمة المالية في النظر الفقهي

الملخص EN

This study tries to take up the concept of financial disclosure as a locality to which the unassigned rights relate.

This research has tried to show the meaning of the liability, and the nature of the funds which is related to, as well as to show the extent of its ability to bear rights.

This research revealed results and the most important of them: that the lack of the identification of capacity of the liability is intended to be able to bear the necessary obligations, but in terms of practical reality it cannot be said that it is not possible to put controls that limit this vessel in terms of its orientation toward taking rights, which imposes the distinction basically between limiting its ability to bear the obligation, and to limit the independence on its ability to take rights.