للمساهمين والمستثمرين في بيت التمويل الخليجي ش.م.ب للسنة المالية المنتهية في

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1 دليل الزكاة للمساهمين والمستثمرين في بيت التمويل الخليجي ش.م.ب للسنة المالية المنتهية في 31 ديسمبر 2013

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3 اهلل الرحمن الرحيم بسم م م اا ت ق ت ق د د م م وا وا أل نف أل نف س س ك ك م آت وا آت وا الز الز ك ك اة اة و و أ ق أ ق يم يم وا وا الص الص ال ة ال ة و و } و و م ل ل ون ون ب ص ب ص ير ير { ب م ا ت ع ت ع م ند الل الل ه ه إ ن إ ن الل الل ه ه ب م ر ت ج ت ج د د وه وه ع ع ند م م ن ن خ خ ي ي ر )110( )110( )سورة )سورةالبقرة( البقرة(

4 كلمة إدارة بيت التمويل الخليجي الحمد هلل رب العالمين و الصالة و السالم على أشرف المرسلين سيدنا محمد و على آله و أصحابه أجمعين أما بعد... مع قرب حلول شهر رمضان المبارك لعام 1435 ه يسر إدارة بيت التمويل الخليجي تحت إشراف هيئة الرقابة الشرعية أن تقدم لعناية المساهمين و المستثمرين دليل الزكاة عن السنة المالية المنتهية في 31 ديسمبر 2013 م حيث تم توضيح قيمة الزكاة الواجبة في السهم لكل مشروع و قد قامت هيئة الرقابة الشرعية بمراجعة بيانات دليل الزكاة واعتمادها تبع ا لذلك و تكون مسؤولية إخراج الزكاة على المساهمين و المستثمرين أنفسهم. هذا و قد عمد قسم الرقابة الشرعية ببيت التمويل الخليجي على أن يكون دليل الزكاة ميسر ا حيث تبين الجداول المرفقة كيفية إخراج الزكاة الواجبة لكل مشروع على حدة بشكل واضح و قد تم إعداد هذا الدليل تحت إشراف مجموعة من المتخصصين في المجال المالي والشرعي ببيت التمويل الخليجي باإلضافة إلى اإلشراف المباشر من قبل اللجنة التنفيذية لهيئة الرقابة الشرعية. ونسأل اهلل أن يعين الجميع على أداء هذا الركن العظيم و أن يوفقنا و إياكم لما يحبه و يرضاه و يبارك لنا فيما رزقنا و يجعلنا له من الشاكرين. و اهلل الموفق... و السالم عليكم و رحمة اهلل و بركاته د. محمد عبد السالم رئيس الرقابة الشرعية/مقرر مجلس االدارة

5 رأي هيئة الرقابة الشرعية لقد قامت هيئة الرقابة الشرعية بمراجعة النتائج التشغيلية لبيت التمويل الخليجي ش.م.ب. و االستثمارات المدارة منه للفترة من 1 يناير 2013 م و حتى 31 ديسمبر 2013 م وعليه تؤكد هيئة الرقابة الشرعية من خالل مراجعاتها و مناقشتها مع إدارة البنك أن التفسيرات المقدمة في هذا الدليل و طريقة احتساب الزكاة لكل نشاط من هذه األنشطة االستثمارية المذكورة هنا واإليضاحات المدعمة لها تتماشى مع أسس و مبادئ الشريعة اإلسالمية الغراء نيابة عن هيئة الرقابة الشرعية اللجنة التنفيذية لهيئة الرقابة الشرعية فضيلة الشيخ نظام محمد يعقوبي فضيلة الشيخ الدكتور فريد محمد هادي العضو التنفيذي لهيئة الرقابة الشرعية العضو التنفيذي لهيئة الرقابة الشرعية

6 أسس إحتساب الزكاة أقرت هيئة الرقابة الشرعية لبيت تمويل الخليجي الضوابط التالية لحساب الزكاة على المشاريع و االستثمارات المختلفة بعد دراسة أوضاع كل مشروع على حدة حيث تم االتفاق على أن تكون الزكاة لجميع المشاريع عن الفترة الممتدة من 1 يناير 2013 م وحتى 31 ديسمبر 2013 م وفق الضوابط التالية: أوال : احتساب الزكاة لمساهمي بيت التمويل الخليجي: يتحمل المساهمون مسئولية إخراج مبلغ الزكاة المستحق على األسهم المملوكة من قبلهم للفترة من 1 يناير 2013 م وحتى 31 ديسمبر 2013 م. أما الزكاة المستحقة على االحتياطي القانوني واألرباح المستبقاة والبالغة 161,532 دوالر أمريكي لسنة 2013 م فإن إدارة بيت التمويل الخليجي تقوم باإلنابة عن المساهمين بإخراج الزكاة عن االحتياطي القانوني واألرباح المستبقاة وذلك حسب قرار الجمعية العمومية بتاريخ 22 فبراير 2005 م. يوضح الجدول التالي الزكاة الواجبة على السهم الواحد لمساهمي البنك: الزكاة المستحقة عن السنة المالية 2013 م إجمالي مبالغ الزكاة المستحقة على المساهمين مجموع عدد األسهم الواجب فيها الزكاة الزكاة الواجبة على السهم الواحد )بالدوالر األمريكي( 1,808,883 3,161,889, ثانيا: الزكاة على المشاريع و االستثمارات: تنقسم المشاريع من حيث مقدار وجوب الزكاة فيها إلى المجموعات الزكوية التالية: المجموعة )أ(: مشاريع تجب الزكاة فيها على األرباح فقط دون رأس المال و هذه المجموعة تشمل االستثمار في: الشركات الصناعية الشركات العقارية )العائد من اإليجار( المجموعة )ب(: مشاريع تجب الزكاة فيها على رأس المال و األرباح معا و هذه المجموعة تشمل االستثمار في: الشركات التجارية شركات التمويل الشركات العقارية )المعدة موجوداتها للمتاجرة والبيع والتداول(

7 جدول حساب الزكاة جدول حساب الزكاة ألصحاب حسابات االستثمار المقيدة Project Name/ Investment مقدار الزكاة Zakah amount = عدد األسهم No. of Shares x الزكاة الواحدة في السهم )بالدوالر/ سهم( Zakah per Share $ Morocco Gateway Inv. Co.. =. x Energy City Navi Mumbai Inv. Co.. =. x Mumbai IT & Telecom Inv Co.. =. x Tunis Bay Inv. Co.. =. x Cemena Investment Co.. =. x اسم المشروع / االستثمار بوابة المغرب لالستثمار مدينة الطاقة نافي مومباي لالستثمار شركة مومباي لتقنية المعلومات واالتصاالت االستثمارية شركة مرفأ تونس االستثمارية شركة سيمينا االستثمارية * استثمارات التجب الزكاة فيها بسبب عدم تحقق االرباح عن السنة المنتهية في 2013/12/31 صندوق عبر أوروبا للعقارات / Fund Pan European Real Estate * استثمارات تملك هيئتها الشرعية المنفصلة عن هيئة الرقابة الشرعية لبيت التمويل الخليجي: يمكن الرجوع الى الشركات التالية مباشرة لمعرفة نسبة الزكاة الخاصة باالستثمار فيها شركة الخليج القابضة / Company Gulf Holding شركة بيان القابضة / Company Bayan Holding

8 طريقة إحتساب الزكاة وأسعار صرف العمالت أسس احتساب الزكاة مثال: مستثمر لديه 4000 سهم في بوابة المغرب لالستثمار و 5000 سهم في شركة مرفأ تونس االستثمارية فيكون مقدار الزكاة الواجب عليه هو: الزكاة الواجبة في السهم الواحد x عدد األسهم = مبلغ الزكاة الواجبة و بذلك تكون زكاته: 1( بوابة المغرب لالستثمار: )مقدار الزكاة الواجبة( 4000 x )عدد األسهم( = 2356 دوالر أمريكي 2( شركة مرفأ تونس االستثمارية: = 5000 x دوالر أمريكي و بهذا يكون إجمالي الزكاة المستحقة : $8996 = $ $2356 أسعار صرف العمالت و إلخراج قيمة الزكاة بالعملة المحلية يرجى استخدام أسعار الصرف مقابل الدوالر المبينة في الجدول التالي. أسعار صرف العمالت مقابل الدوالر بتاريخ 31 ديسمبر 2013 م: سعر الصرف العملة دينار بحريني دينار كويتي ريال سعودي يورو

9 أعضاء هيئة الرقابة الشرعية لبيت التمويل الخليجي هيئة الرقابة الشرعية لبيت التمويل الخليجي تضم في معيتها كل من الشيوخ األفاضل : فضيلة الشيخ / عبد اهلل بن سليمان المنيع - الرئيس مستشار جاللة خادم الحرمين الشريفين برتبة وزير قاضي في محكمة التمييز بمكة المكرمة و عضو هيئة كبار العلماء )المملكة العربية السعودية( و رئيس هيئة الرقابة الشرعية لعدد من البنوك اإلسالمية. فضيلة الشيخ / نظام بن محمد صالح يعقوبي العضو التنفيذي عضو هيئة الرقابة الشرعية لبنك البحرين اإلسالمي عضو هيئة الرقابة الشرعية لمصرف أبو ظبي اإلسالمي العضو التنفيذي للهيئة عضو مجلس إدارة مؤشر داو جونز اإلسالمي عضو هيئة الرقابة الشرعية في عدد من البنوك اإلسالمية. فضيلة الشيخ الدكتور فريد بن محمد هادي العضو التنفيذي استاذ الحديث والفقه بقسم اللغة العربية والدراسات اإلسالمية كلية اآلداب جامعة البحرين العضو التنفيذي للهيئة و عضو هيئة الرقابة الشرعية لعدد من البنوك اإلسالمية. فضيلة الشيخ الدكتور عبد العزيز القصار عضو الهيئة أستاذ في قسم الشريعة بجامعة الكويت و المستشار الشرعي و عضو في العديد من هيئات الرقابة الشرعية في عدد من البنوك اإلسالمية.

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12 للحصول على نسخة إلكترونية من هذا الدليل يرجى التكرم بزيارة موقع بيت التمويل الخليجي لإلستفسار الرجاء اإلتصال على:

So we are here today to facilitate the marriage of two human beings on the basis of love and companionship:

So we are here today to facilitate the marriage of two human beings on the basis of love and companionship: إن الحمد هلل نحمده ونستعينه ونستغفره ونعوذ باهلل من شرور أنفسنا ومن سيئات أعمالنا من يهده هللا فال مضل له ومن يضلل فال هادي له وأشهد أن ال إله إال هللا وحده ال شريك له وأشهد أن محمدا عبده ورسوله. All praise

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