الأسهم : حقيقتها- أحكامها

Abstract EN

This research paper is divided into an introduction, a prelude, two chapters and a conclusion.

The introduction states the importance of the topic, the reasons for choosing it and the research methodology adopted.

The prelude provides the linguistic and technical definition of shares as well as some other technical definitions of some share-related terms.

It also highlights the rules and controls prevalent in the area of companies.

Chapter One includes four sections that investigate the legal ruling of handling shares, the ruling of handling mixed shares, the ruling of preferred stocks or preference shares, and the ruling of jouissance shares.

Chapter two is divided into two sections that investigate how to pay zakat on shares, and the entity that has to pay zakat.

The conclusion finds that dealing in shares in joint stock companies is permissible, provided that these companies are free from forbidden actions.

It also concludes that there is nothing wrong with non-financial concessions agreed upon at the conclusion of the contract, such as the administrative aspects, supervision of work, and giving the founder preference to others in subscription, and so on.

Such concessions are permissible unless they imply a forbidden act.

It has been evidenced that jouissance shares are prohibited and invalid and that the obligation of zakat in joint-stock companies is due to the quality of the joint-stock companies, and to the intention of the shareholder.