Zakah - Appendix C (Definitions)

Transcription

1. Shari ’ah Standard No. (35): Zakah Appendix (C) Definitions(5) Method of Net Investment Assets Paid-up Capital + Reserves + Provisions which have not been deducted from assets + Retained Profits + Net Income + Liabilities which are not payable during the current financial period as at the date of the Balance Sheet + Total installments of the coming financial period + net fixed assets and additional investments which are not for trade such as real estate for leasing + carried forward losses. (5) For easy reference, most of the terms have been defined in the text of the rulings indicated in this standard. 904