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ملحق ج - التعريفات

IM Research
By IM Research
6 years ago


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  1. ‫ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺸﺮﻋﻴﺔ‬ ‫ﺍﻟﺘﻌﺮﻳﻔﺎﺕ‬ ‫ﺗﻨﻮﻳﻊ ﺍﻟﺴﻴﻮﻟﺔ‪:‬‬ ‫ﻫﻮ ﺗﻮﻇﻴﻒ ﺍﻟﺴﻴﻮﻟﺔ ﻓﻲ ﺃﺩﻭﺍﺕ ﻣﺘﻨﻮﻋﺔ‪ ،‬ﻣﺜﻞ‪ :‬ﺷﺮﺍﺀ ﺻﻜﻮﻙ ﻗﺼﻴﺮﺓ‪ ،‬ﻭﻣﺘﻮﺳﻄﺔ‪،‬‬ ‫ﻭﻃﻮﻳﻠﺔ ﺍﻷﺟﻞ؛ ﻟﺤﻤﺎﻳﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻣﻦ ﺍﻟﺘﻘﻠﺒﺎﺕ ﺍﻟﺤﺎﺩﺓ ﻓﻲ ﺍﻟﻌﺎﺋﺪ‪.‬‬ ‫ﺗﻔﻀﻴﻞ ﺍﻟﺴﻴﻮﻟﺔ‪:‬‬ ‫ﻫﻮ ﺍﻻﺣﺘﻔﺎﻅ ﺑﺎﻟﻨﻘﻮﺩ ﹰ‬ ‫ﺑﺪﻻ ﻣﻦ ﺗﻮﻇﻴﻔﻬﺎ؛ ﻭﺫﻟﻚ ﺑﻐﺮﺽ ﺗﻤﻮﻳﻞ ﺍﻟﻤﺸﺘﺮﻳﺎﺕ ﺍﻟﺤﺎﻟ ﹼﻴﺔ‪،‬‬ ‫ﺃﻭ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻓﻲ ﺃﻭﺭﺍﻕ ﻣﺎﻟﻴﺔ ﻳﺘﻮﻗﻊ ﺍﻧﺨﻔﺎﺽ ﺃﺳﻌﺎﺭﻫﺎ‪ ،‬ﺃﻭ ﻟﻠﻮﻓﺎﺀ ﺑﺎﻟﺘﺰﺍﻣﺎﺕ ﻃﺎﺭﺋﺔ‪.‬‬ ‫ﺗﻮﺍﺯﻥ ﺍﻟﺴﻴﻮﻟﺔ‪:‬‬ ‫ﻫﻮ ﺣﺎﻟﺔ ﺍﻟﻤﻼﺀﻣﺔ ﺑﻴﻦ ﺍﻟﺤﺎﺟﺔ ﻟﻠﺤﺼﻮﻝ ﻋﻠﻰ ﺍﻟﺴﻴﻮﻟﺔ ﻭﺍﻟﺤﺎﺟﺔ ﻟﺘﻮﻇﻴﻔﻬﺎ‪.‬‬ ‫ﻓﻴﺾ ﺍﻟﺴﻴﻮﻟﺔ‪:‬‬ ‫ﻫﻮ ﺗﻮﺍﻓﺮ ﺳﻴﻮﻟﺔ ﺯﺍﺋﺪﺓ ﻋﻦ ﺣﺎﺟﺔ ﺍﻟﻤﺆﺳﺴﺔ‪.‬‬ ‫ﻧﻘﺺ ﺍﻟﺴﻴﻮﻟﺔ ﺃﻭ ﻋﺠﺰ ﺍﻟﺴﻴﻮﻟﺔ‪:‬‬ ‫ﻫﻮ ﺍﻟﺤﺎﺟﺔ ﻟﻠﺴﻴﻮﻟﺔ ﻟﻤﻮﺍﺟﻬﺔ ﻇﺮﻭﻑ ﻣﺎﻟﻴﺔ ﺗﺘﻄﻠﺒﻬﺎ‪.‬‬ ‫‪١١١٦‬‬
  2. ‫ﺍﻟﺴﻴﻮﻟﺔ ﺗﺤﺼﻴﻠﻬﺎ ﻭﺗﻮﻇﻴﻔﻬﺎ‬ ‫‪((٤٤‬‬ ‫ﺍﻟﻤﻌﻴﺎﺭ ﺍﻟﺸﺮﻋﻲ ﺭﻗﻢ ))‪٤٤‬‬ ‫ﺍﻟﺴﻴﻮﻟﺔ ﺍﻟﺠﻴﺪﺓ‪:‬‬ ‫ﺗﻘﻮﻡ ﻋﻠﻰ ﻣﺒﺪﺃﻳﻦ‪ :‬ﺍﻟﺴﻌﺮ ﺍﻟﻤﻔﻀﻞ‪ ،‬ﻭﺍﻟﻮﻗﺖ ﺍﻟﻘﺼﻴﺮ ﻟﺘﺤﺼﻴﻠﻬﺎ‪.‬‬ ‫ﻣﺨﺎﻃﺮﺓ ﺍﻟﺴﻴﻮﻟﺔ‪:‬‬ ‫ﻣﺨﺎﻃﺮﺓ ﻣﻮﺍﺟﻬﺔ ﺍﻟﺼﻌﻮﺑﺔ ﻓﻲ ﺑﻴﻊ ﺳﻠﻊ ﺃﻭ ﺃﻭﺭﺍﻕ ﻣﺎﻟﻴﺔ ﺑﺨﺴﺎﺭﺓ ﻟﺘﻮﻓﻴﺮ ﺍﻟﺴﻴﻮﻟﺔ‪.‬‬ ‫‪١١١٧‬‬