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ملحق ج - التعريفات

IM Research
By IM Research
6 years ago


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  1. ‫ﺿﺎﺑﻂ ﺍﻟﻐﺮﺭ ﺍﻟﻤﻔﺴﺪ ﻟﻠﻤﻌﺎﻣﻼﺕ ﺍﻟﻤﺎﻟﻴﺔ‬ ‫‪((٣١‬‬ ‫ﺍﻟﻤﻌﻴﺎﺭ ﺍﻟﺸﺮﻋﻲ ﺭﻗﻢ ))‪٣١‬‬ ‫ﺍﻟﺘﻌﺮﻳﻔﺎﺕ‬ ‫ﺍﻟﻐﺮﻭﺭ ﻭﺍﻟﺘﻐﺮﻳﺮ‪:‬‬ ‫ﺍﻟﻔــﺮﻕ ﺑﻴﻦ ﺍﻟﻐﺮﺭ ﻭ)ﺍﻟﻐﺮﻭﺭ ﻭﺍﻟﺘﻐﺮﻳﺮ( ﻫــﻮ ﺃﻥ ﺍﻟﻐﺮﻭﺭ ﻳﻜﻮﻥ ﻧﺘﻴﺠﺔ ﻗﻮﻝ ﺃﻭ ﻓﻌﻞ‬ ‫ﺃﻭ ﻣﻮﻗﻒ ﻳﺘﺨﺬﻩ ﺷﺨﺺ ﻟﻴﺨﺪﻉ ﺑﻪ ﺁﺧﺮ‪ ،‬ﺃﻣﺎ ﺍﻟﻐﺮﺭ ﻓﻼ ﺧﺪﻳﻌﺔ ﻓﻴﻪ‪.‬‬ ‫ﺍﻟﺠﻬﺎﻟﺔ‪:‬‬ ‫ﺍﻟﻔــﺮﻕ ﺑﻴﻦ ﺍﻟﻐﺮﺭ ﻭﺍﻟﺠﻬﺎﻟﺔ ﻫــﻮ ﺃﻥ ﺍﻟﺠﻬﺎﻟﺔ ﻋﺪﻡ ﺍﻟﺪﺭﺍﻳﺔ ﺑﺼﻔﺎﺕ ﺍﻟﺸــﻲﺀ ﻣﻊ‬ ‫ﺍﻟﻌﻠﻢ ﺑﺤﺼﻮﻟﻪ‪ ،‬ﻓﺎﻟﻐﺮﺭ ﺃﻋﻢ ﻣﻦ ﺍﻟﺠﻬﺎﻟﺔ‪ ،‬ﻓﻜﻞ ﻣﺠﻬﻮﻝ ﻓﻴﻪ ﻏﺮﺭ‪ ،‬ﻭﻟﻴﺲ ﻛﻞ ﻣﺎ ﻓﻴﻪ ﻏﺮﺭ‬ ‫ﹰ‬ ‫ﻣﺠﻬﻮﻻ‪.‬‬ ‫ﺍﻟﻘﻤﺎﺭ ﻭﺍﻟﻤﺮﺍﻫﻨﺎﺕ ﻭﺍﻟﻐﺮﺭ‪:‬‬ ‫ﺍﻟﻐﺮﺭ ﻳﺸــﺒﻪ ﺍﻟﻘﻤﺎﺭ ﻭﺍﻟﻤﺮﺍﻫﻨﺎﺕ ﻣــﻦ ﺣﻴﺚ ﺍﻟﺘﺮﺩﺩ ﻭﻋﺪﻡ ﺍﻟﺘﺄﻛــﺪ ﻣﻦ ﺍﻟﻨﺘﻴﺠﺔ‪،‬‬ ‫ﻟﻜﻨﻬﻤﺎ ﻟﺘﺤﺼﻴﻞ ﺃﺣﺪ ﺍﻟﻄﺮﻓﻴﻦ ﻣﺎﻝ ﺍﻵﺧﺮ ﻭﻛﻠﻤــﺔ ﻗﻤﺎﺭ ﺃﺧﺺ ﻣﻦ ﻛﻠﻤﺔ ﻏﺮﺭ ﻓﺎﻟﻘﻤﺎﺭ‬ ‫ﻏﺮﺭ ﻣﻦ ﻏﻴﺮ ﺷﻚ‪ ،‬ﻭﻟﻴﺲ ﻛﻞ ﹴ‬ ‫ﻗﻤﺎﺭﺍ‪.‬‬ ‫ﻏﺮﺭ ﹰ‬ ‫ﺗﻌﺮﻳﻒ ﺍﻟﻤﻀﺎﻑ‪:‬‬ ‫ﺍﻹﺿﺎﻓﺔ ﺗﺄﺧﻴﺮ ﺃﺛﺮ ﺍﻟﻌﻘﺪ ﺇﻟﻰ ﻣﻮﻋﺪ ﻣﺴــﺘﻘﺒﻠﻲ ﻣﺤﺪﺩ‪ .‬ﻓﻠﻴﺲ ﻓﻴﻬﺎ ﺍﻟﺘﺮﺩﺩ ﺍﻟﺬﻱ‬ ‫ﻓﻲ ﺍﻟﻐﺮﺭ‪.‬‬ ‫‪٧٩٧‬‬