ملخص
حَاوَلَ البَحْثُ الإِجَابَةَ عَن سُؤَالٍ: مَا المَعَايِيرُ الشَّرعِيَّةُ الَّتِي يَجِبُ عَلَى الشُّرَكَاءِ مُرَاعَاتُهَا، عِندَ اتِّفَاقِهِم عَلَى تَوزِيعِ نِسَبِ الخَسَارَةِ وَالرِّبحِ بَينَهُم، فِي عَقدَ تَأسِيسِ الشَّرِكَةِ؟ وَاتَّبَعَ البَحْثُ مَنْهَجَاً اسْتِقْرَائِيَّاً تَحْلِيلِيَّاً، بِتَتَبُّعِ آرَاءِ الفُقَهَاءِ وَأَدِلَّتِهِم، مَعَ المُنَاقَشَةِ وَالتَّحْلِيلِ. وَقُسِّمَ البَحْثُ إِلَى ثَمَانِيَةِ مَطَالِبَ: تَنَاوَلَت آرَاءَ الفُقَهَاءِ وَأَدِلَّتَهُم فِي مَا يَتَعَلَّقُ بِمَعَايِيرِ تَحدِيدِ نِسَبِ الخَسَارَةِ وَالرِّبحِ فِي الشَّرِكَاتِ المُسَمَّاةِ الَّتِي عَرَفُوهَا. وَخَلَصَ البَحْثُ إِلَى نَتَائِجَ، أَهَمُّهَا: الخَسَارَةُ تَتَعَلَّقُ بِالمَالِ، وَتَتَوَّزَّعُ عَلَى الشُّرَكَاءِ حَسبَ نِسَبِ مُسَاهَمَاتِهِم فِيهِ. إِنَّ تَحدِيدَ نِسَبِةِ الرِّبحِ -لِأَيِّ شَرِيكٍ-مَترُوكٌ لِاتِّفَاقِ الشُّرَكَاءِ، إِذَا كَانَ إِسهَامُ هَذَا الشَّرِيكِ بِالعَمَلِ فَقَط، أو بِالمَالِ وَالعَمَلِ.
Abstract
This research aims to answer the question: What are the Shari'a standards that partners must abide by when they agree on the distribution of loss and profit percentages among them in the Company's Memorandum of Association? The research followed inductive and analytic approach, through tracking views and argument of Islamic jurists, accompanied with discussion and analysis. The search was divided into eight sections dealing with views and argument of Islamic jurists, concerning criteria for loss and profit percentage in the nominate companies they had known. The research arrived at different findings, the most important were; The loss is related to capital, and is distributed among partners presented the capital according to their contribution rates to the capital. And that the determination of profit rate -for any partner- is left to the partners’ agreement provided that if the share of a partner is works only, or capital and works.
