Você está na página 1de 18

A WAYTO IsI-AMIBANK]NG

: CUSTOMS
& PMCTICE
A-PDF Merger DEMO : Purchase from www.A-PDF.com to remove the watermark

QBfrP1fufr-sq.
{ltl )3
qBiil"tGfr-,{<q(Tns
1Bfrftffi q< 1e6eqrdr<q<+{ft q?frFl iRfrffilrio" c< fiii q {r<rq{{(dfie <F FDF
q{ r4Gi {q) {€q .!EF.csel:nt <T qiFrc fifrt .fF
?]r{ Erd"l4t dfiq \5|{q4 ,]Is< E"Rl
+rd+<<< r

cF-\3
qst 3
.rq Cd'n qr(d .flir5< r 6ffd il ff{(5
sIffi&( l,]l(T T'rcs oE l]T$lF c<T1t<c{ i{t( <l1(T,!< cr{c{l{ {"tq< {R<t sq-F$.-qI
4qo <{(s sq 1sla a{<tr<qk q{CiR{ !{.t {R(l qqF q{t et I
Tfi{-( s:( fr-<crqr" fi? firr+l {ffi< Gr&-{at(F qsF fiFe a.fl GF liii sTqft ffif\,elr<
vr< +cnfr+ ofOe "tli*+-rt +i< I
r<fif+jqT? {fi\5 fli qa:cFStr< {t< "r(rF?tqdR{ qr]i F<t EcrcqI
4r?lR( (eff,q(6"Ft fico fit c$aqd"rfta $,Tr<{'r 4rq<'|q{ -FiEqAl q{] {cnq dn( qffifui
qq'[ <r{bi FD|{qtsqql{ I
eqrFtFf$r Ta.g qaa]ff( Tjl"iT ,!< 'ti4t"ilft QtFr rnrr rlT {frFa"r.< ssF a:r$El
(e6qlB1{c4sfEal{l $<ftt
TdFlff"\<rlqs{4co fil ii($rs 3<ffi cq?TQ(<flsrTTq{(<1{cft9icr $.t e1i]{fifus $I< |
$.1rqag_ lqll( <]t$ Tgs erc €fslFtc<< qrn'B €iTF lnt{ {l cajqF{dti( cerqtB1Tcr(Tc;r
firo <1<tT63L

qlcqlq{ R"fis3
(F) ffi!firrrd? Tqi 'tlir.ii{ T{ rfr aqFce- ,!l "tg {r€ CsfilfTE qlir4t{ Erq I
{nj
(!i) rft sEfrF feTTascii{;6 GfurE qir Er< frFA FRk rtr{ qs1e,{'lFIiF cw? licq< Tar
qfrc{{ qI< |
(4) <eTi-+tdrq.\;a iTrt( Tfi(({{ €"l< g i,-{ liq sK .cgcEqt{fr( {nRF({ qr.qaTca{c< s<r
fl{]q 'lFas Eli {El fficfi{ FtrceEC{
i{]l( ]]T(Tq4F cqQin(F-{ {<ffi cqst(<riT]ii{ q{C{t{ 1}€ Ei< qlT' qoFrfu oc<r
rFK{lts Tn$ Fff qdi <i(Ttr oqR t{' q{t qffi
cirfiFicrcr <.i-c\c- 6r Tfi {<tr ErsRt
qFrr4FraRo :ry's c<frftffin q{E(q tqql'FiBti'tj qFntlir R"iAtcaqft{
"ll'e{ nRdl{ 1+$ \r1<
rqG T4llI { aFla{fiqan(Fqga {s{ qftI.l]rrr<c{:rfiI]R {.$ q65{.<

89q
BANKING
A WAYTO lSLAMl & PRACTICE
: CUSTOMS
q4] eiEEfi<l nFl'im{ q]I"1
iFlr;|ds <irF 4{65 tr? <iqq(T {irr{ (:l 4q'[4{ {1 "iR["${ d{l<
q&s qdJ r{1{ {]T$ c,I $"1"ft8<{4J {ic'fi{ 6{Cs E€E r
E'i{lfi Ta(.,-qFwfr iItr1<ii$ 1i<l rFrrdlFs rn(?F3 4r{< ceFcl?F<,]{rlin q{<l '!l {fl"|<
gfI{;D T{IEI
C€Ift'g_
B'ia'l{FIA rfcE (<Fi+Fmil Ti.ia th(<l qql (TT4'l!{{ {rllx (s G"El9d 413 I

q'ifl-e3
eT{E 4? f<{rc{i cFci 3
erc$qlffi-(6 qq<F(T{fi'el{l T<E;nr s<( T€ttrK 'l9sF '!F<}-rcr5fsE9 T{f,{ |
,rEGre.4F fiafl nTei4r{\3 cqfDqef6:fq]{(:nnl€sfr Rmr<ffi qm t
qFi{rft qg]'&.iqRr-lla:fig. rri]3&q1'llTRs, 4<lTL<ds qd arFRe. dl-Fq q(FE q?I{lE]4I
c{ .{|{ qfit{ <1i'"EFo q1o fis qqfu nR]rt'dis q'E cc<|
qFl4lfiidqft{qas. {]n]E{r:luBe erqfis qs{l< qrqfq+{ <F rft 6k" a]rtr<,64, 6r]--i qa,sl
'lt?llrF elqF<nlT {R
c{I<E4{rC{1qr+ vc< EJ>rcgl{qr. << r Gx nr q{fi9 4€ <1.(q{
ffiaa{L
'rqlFlq'
qslias hls sFI' 'sr-:I4trF', 'a4tnF'sli9', ilirqceB" qFiF{4, hqFid6 q'?l<J
fisr4 vcE{ ?n-sr{si e{fiE tTni .ci fficl elc!.lqJ Er<,c<frFifmii< Gnrs;r'{ r
qlmCqst
efmfql 4J]€s 'Prompt', Immediately'sl4<l as soonas possibleFqerm 6req
frc<l{ q{t {ai { l
'siq "flD{Bd fi-Cr3
{fi aolcf€ q< sjt<JBi' T?fiG&F{ "Ila elqeq.!il {ci li(.g i(< c'rffi
:tl<i {*ifrs {c{ sl eF s<( cET< ql?"]m qsgs {fls qr< |
{{r l, q{fr{, F{, e{ ,{<( fiII.{ fiqfi .41q qrr|slqco dSll(g<F<E << s!4 ErdJi"e- elfi1
q|sl<
{ ErfuB; {a<fit.o Ea<fu nrl-{fui q{ qTBs -fqerdl Erd{ .,1n ErdFFe-ElFf ilr4l
<]ffifu<fiJac<l
srFrtsr, ,9<(qTTiR'lqsrql riFRtr{ qR l Gl<mTR q'rl {|{€s << Erlr iTdFF it]Rrl4h {]rq
I]l{< qq{( {4rE ) rak$ 5tfsfii"l Tilla<q<( c']{lri <4cE)s c'?rro rlr< fi! ftr {3l1rEcrll]Ir
ElR"lqIq]qgv6qf{I<:]I('K'eT',rrtsl4q<('fiaqd'{Ere)cqTrfo'))cqrsqos<q\)(el(F
ftca cirfi-{ Tdnn c{fti qfi{qm qsEs ?,T{r<r

{T{l-83
{rq la {d{ !G1a s
(T) qqfr R'6{ nF <l qdi rfln JG{{c <s qlE&] T]G? r'i$q{{ sffi Ifun qr{ {({s E s
qqfr{ clq c({@qr{ ni I
,ilc<{1, ,!:]ifr qqF-cspfud FafitIFq alT'ra4€
qqfi< l< cqlgtrrs<jtrc cq{ {Rc{l{ {<1,Rq e?"1qfl, gFli "ific{{ q{1q?|il ft;.iijlrT'r4 a{E
sqfliei<ofuie !rR< cn$ (<frFifm?k qrq (olr fi? T<T"r< -16qcE'l|(< rl
(1) <glitsrK{ .{]q qrq|aE?<r(T c{.{< rr(j "f'{fis n&iT{< qqi1 qJ]qlfi'flr{ \ei{Fr
]]I.(<;( rrij r-{fiE trG<drqlE$q.i rF{(g 41TC<;n

8t)b
A WAY TO ISLAM BANKING; CUSTOMS& PMCTICE

I {F[,C 3
qfrT6 {{l{ e<Tcllft s
,!Eft{ lTlj Tn(Fe{{tE qfrd"E FrcRiF|q r13 qf.T ffFi qFt{ F<lr]{{l <1qrJ crt{ Fl{G.{{

{<t \93
cfq{c{Iter, ccfi(qlff.f qT( s1ql'lr{T Er4 s
(s) qqFi(g iiots c4iqq]l'.f ql c:l c+,tl<rf(roi FanBIFrl 4lr1s {c< r qEfrtr t{R( <i"aa49o
sRc|a{'llEcEtFia;rais4n.\Ffgs,rRft{.R << I
(rr) {EFC', slTiF firl]IJs T4r {irfi(, fiffi ffilhrG {qr afrr4( fi(<l src-'liirq qqq
Fc'flFftTfi Et$ qfr.ff[rK FeitErmli4trrc eIn
F3l 'rs{ s{{ q<qR arF ,4qfi fu 6fl
('J) <srftslT$ T6-{ crfE S.lRi ,!< rllr]Il E-c,elq-{
:flr<4 |
(s) ()) qqfrcs q{.rjl (!l<trqf€lr.f<Er1?rt Uq{ atlTl<| cqflniac4<Er&a'R{c{j q{c{]r{ <1
ii.'tFtrn-i"r l-"i{l t"rqt"rm ffi q€!9,. {lF(< I
(r) sqFro Wr ?nRrsl qsfr6 B"Rlq{ Trl {ta{ snlat]l c1icrf;I <i.rqn Frn V6q III+TE
E-6sEfrfr cr crla rflcrr B"R|'r{ :F{]stc< tT?r anrn <J€s qa 6apgsG"Rtqao{l c{F\3ITF(
<'l(r+l ts"Pl'F €fl aI3|@T(4 'iqt a3l rtr{ |
(o) F{q{ls \b (s) G'i{kt {r.9=le iglfuTcsr 4[s Eqqfi 44(e crftq]qc"fr fi{ s?Fllitls
'&'€ E"Rlla Ffi'- Ec<

{]3t-1 3
l{jq( lucrf{ ql-:I 3-
(F) {fr ?|Cd cdlrtq{ (! qFr4lft rffie <i$ 6rq<tt{il( <n(rr tft'f{ ,!<( sRl dtal
o<l Ec-TTq
E"EI'f{ q-"ii {l-T(s. sR[4 lwli <]Re qEFrtr "]firti,r {trc< {t-
( )) firtl:rTq 'jRi.t<ri'R frffi crtqtxs 'flif.r1{I{l']I q3Kt llF( n.]1$ T- ofqqr{l']] ar
(r) nlicdiDe rf$ F-.6-{fi:ll$E 'iRrtlrclT.il q€:rl {(q€ {fi q rfl 4l q{
(o) Fr@ crinqtcg "rfic.r]'<lcqFf qsfi qrgs {fi qFiFrds rrf(s q qqq ;( TIi ft$l c{a{ 6s{1
crqs cT$q'rs 'ifu"fi{ 4l qfl L
(8) {firrliq ii$ F.6+ qsreEjlq ?fFl qlq€ Tfi eF Uqr{ n-ca.l4;lq{f Slri €fq"t{ q{f qil
q<( c{$dB qfrr.Jl{ { {dl er I
(a) ifiIrdr5 {n(T q.6o ffi.fiFlrflFs E\sTlriTq\! {& fi El ffil]fill:rD qi q(n
("i) iiFr nri$ tTryE qeisxq<cfill qqf iR 1fi'fin{ T-{(E <t<l I
('t) l{Jl( <jt(e {Fll-{dT TJ]$ {ET 9ffi{E q3st ..r.fFri]lis Tfl {6{er.< t'Efiie qaFi{
{i] "iR?.lt{ €(E sqkl qFrr;d-s <i(F q'?'T (qRs q.Es Ei of{q q{F <l$ | nF[r;ICts<]l$ n]]qtcs
<l Eli 'Fi {{i qfur{ ;Ir q{I.1 {fu(< G"i{FF ,!EFK T4r ffimir qflE ffi< vtro <<l iai<
(F q.6Fnlicrde rrir.rr{ F.( 'ifrrllr{{ qt:r<s i{l( n]l(Fc{fif$F{faFq& 1? nmaQlr
8sit
BANKING
A WAY'TOISLAMI & PMCT]CE
: CUSTOMS

{Kl-B 3
frTTffl<i(fi q1{+
q{l G'El'f{
rF) rrii !t({ r;Fi Er R, qfiEii {aalFr Kn(Fq?r<i 'rl{ {i';]ds <ll(rr{ {<14(<
q*r #ce q<( Et -rqlirq.E-<i{i{qq r<1qclrs, Elsaqarqfi( Tn(4q{.81-
()) ,!Efi< 4s;r1 qRl-ll< qfi<'lii El m!]]ql@1fu{rn5l' fh.i{l fiffi fflfirs ftfl<lll'r
l'q<t 6nrfl5i <r4oc6<.16(v6a erc.'
rdrfiFftr]i TTF
(r) s$ 4FI6;i6s rn$ dgs cq{q<i qful{c{Fll E{ 'c<"\afiFrcis <il(T
q€ifft Elqn {.< |
'Jfiri{(qllj q{ fu slrl '41 qRcft{< qE olc"l4l
ae) q{ lFtrdrts 4fiqr q6+ fifi? mqns
<'({ q<l Cqflqlrg efiic-fi{ q{aE q'{fu q]{F I
q'?l<lc{{lqw fd["fl! 4
(8) {ft qdJ 4Frc{(is <i(I+3 'gqr"Ri-{ 'Qlrsq<t El'ql51 tf{q { efi
FrdI
q<( el<l q nl'f]ft{i { {'< |
(a) rli qdr 4Fl.dlds <i1(r+3fiI']]Flm'rr em{
'lqFrco {rrtf']q rqfi 6r< I
(1) 6Fdfi( 4'n$ qefsilRlrcql't e]lT EIER ql{<5 q'{ r]l] I?F rc
qqK rlrsiFlrrc?s qd c6sstc< vq-{lts
in, -o-tga aa" {Fln(ts rll1s 4Y'- "jffi<E
\01eqqr<ro <l'fl]Tcdie ]l1$r
q.i+ cqft-e-qcE
fr ofi",r,t -o- sqq 4Fr{is iilF qEFK
nrmr"o'<rq< rr<1 w qlir"fi( al q{cEs{b{oil< E'ElFrE q{flff(
""F" {q] qfrdr{ {]rcoiTl( <n".T
;; ;rl]fi..x!.. -.;F rFliirds rniI4i fint 1j?em{<rT{ <o an(ar.'ito (<FFFF{I+{
sG $ qn 'ci?|i I

{l<l-b 3
4..a elo1aolr rqril{ft a
q|{fcs {c-{ 45q?1qr
r5r €sElifui {i(r{< q{ia:l q4fu< \T q<q sli ccii{fr <slftqK{r+
'l'ii qvli suql.q s cRr'flrt{
*.# oii -otlia ut a- 4 E{ Elscs\e,!qF Et{l{ sqsl |lr'llFlT$ €$n
drc a 'iTri
tl"i'-F "_taFt- a<!
. , ,9qlT{ gq-Il'Ei .fl Fsr <} cql- X+ {lq ca is-.is" {fl1a odrT<
", c a'r'nq3 {"Tq ' scrr'b { T)q 6<'
r"r:{qi}a r F{t {<( ! SElai Ftrera< !dtF{ 66x< "'<i
<:isE I
(1) sqe-]tG( <i(F ,essEft( (< mf iTr<q4t (aT{ <tl(s<
ql{l{I fi'€ "rl(<EI'?ilQ ftar qdi 'sr{
€<( igrfii+Tf,r'r (q '+ll
un.ca *"-ttGa <naa Ecnrq qrq{|{ cir(g "m< 1ffi1 ou9]?fu'4ilriFl
qse3fus glw qsli
;6.if- Ft,i4 fi* t* I ,fiTc,! 'lssRful<t RrJl{it <qct {<llc< cqffi{ ql
qiqr"I? rtrcil € q.<.fi{iicors? s<( qqsRcqfr"lr< '!qFK cqtw l'*ima qft-rFs {Lrrq
n q 6<1 5c{6_d .
&) rli a{lq 41(F qqslil&( <.]1(T<1fr6i{ ss-o-liG".<Tlrr '4< cr<l dRclrri sl<G sqffi{
{(r,fi{ii< q{]s Ec <]t$srqTrsffi{ qhFlF{c< I
qt q<t<
as)rli ad4 <ll(T sEii{ q$ sqsRq ft(<l 'i{-il{ii< cr{r<1!Eld {{ fi-d mas o{or
fr68 6{ s]<E q qfr iER q{Fl{stal 4J1(rrqFrlr.,= <[1 I

88o
& PMCTICE
A WAYTO lsLAMlBANKING: CUSTOMS

(5) rft .di <Tl$ qqFn qnl €sqtq 1+s4l{<{{iln sqrfl{ gls q{ f+d trn€ Flris{ {l 413
EqF gl sfu iqe qj1.<l.r+t?s iF.r qlrno sr< r l]fi ,!s"RGi rn".n1ii<t ftfrti es"RG( an$
5:ii qusl-q ftsi c(rfi$I 4<iF qqqE < ElEr4q rrqfig w< <sliTr{'+ liR< sqe-ltf6(ql(Trs
p-=rrer3< cr eaFfiGWls lffi e q'.r'ntfr<qfbqotq"iFiTd sftqi rfiq {cs]<sdr r-.4q{fi L

!_il-)o 3
qirnfi6
(T) {lfl et 4€€ $l1] crlr cFG t'IR( ]ll..f, a:rlFlfi( {fi.'4 qqq <gtiidTcfi r-{G <lfuE 4EF
i(rnfi qfl fir< 4l
("1)Rl]l( Tn"( sEfr{ {(I-f{{ s-{.4 q ffcl EqaETl<t c]Iff< 6iTJFi( ai$€ ttQ q{fq
,l{l|]lf{ qn({ttrr cf.g q<( {fr sl $l( gRrq q{,]]Q 9l c{c{ E4a\o<l<'] qfqa{ LF{qfi( {Jl(a
"flI<
aafr qrrTlfli E|91sc(mfi qqgleq 4-fl8 'frd qqqqfr ar{tl all eRrE E-laso1q4irl qfu ru-{
l-$lq <]lsa s tg|fto]Tfir<5 qsg,Rrr< Tl$c{ q|{ftF s(<
(r) ,lqfr(g OtFlile'F'il{ff Tq<Eql-sr{(TlTff c<'t(+{s) TeFr 4 4ds <qft{|tr{ '!s€Ec
efldr1ft <lt,a sGb aeifreqseltr aFl ci1-<Fafi4l qt{F L<$ftfiTslT q(I'fl(ft afqciqQ]31 Tdrd3
Ea[qi{l-s {F I Tfi ns|fto]F'sE:l6Ftrs <jdq]l e]qcqfcn6q$qt< c{ c{ ,!D arc{frcTrEc<i r(I"fi<ft
nd-o<a< L
(!l) !?In rs1.t<n(Tc(r.fl(at qsgrqq rI< TlI{ 5llo EI {q9-l1q qqlrfli a]lls slqtcs qR c{
ff qfi alq"lTIiIE.qaR T6q rr{tq L
Ei !"! (c< cr{" Era rq <f'.if ! <fE6c3_CEI
19,)rt1*vR_< arrc< sn.T{-6n !r<
(D)<6rR6rd6eqo frffi qqc{ ffi rll F-il <q qql.n<flEt{oft <-q(qllq {c<c{{l qI< |

{l!Il-!) 3

rbfrffi,F s R qvsltqs qEfr q<(:{(rilFc-


(T) rl{q iTF( <ll(4 dffiq qBril$I{ <l cir*ll{fl qrsvE&( alwr 1ifiii cr4 rqr$ra 6I4q
,!Eft-a{sffi< qEfi l{ql< {ql F{rs q(< s<( afla FIt{ {-rrl[:i']r q< emlqd EC<iT I
{fi qafi Fflg ,{ q1q ,!<( {fr E-{]IgE-cE{cms 14,cliq qqF-c'-qR14<fil ,,T{c<q<( crt4
q{sT[:f$i ar{ q'ftifrE qsfr | c{ fift-rqdc{q ,4efi q'flr{FE RccT<ii.{t] E[<4 I q qrq]-:lffi{
{ T[n qvfs]fu i$l( a $ q"l]r{fr3 qqfr <1qEfr q'l]r<FiesTlrr,er+Rqneo-R&(<]1(T{ Tfl<(<
cekq43r< I
("1)l{iq <nr+ lft s'nr<Fe €qfr <1Ei< q(rfi'rft t{t r{(\, el€15qrtf ffirqjrEsfa{ 4lqiis
q<fue<q qrtno << r !wt< <itr+ o{o q4qr5 aalis q<fu {flq q{ iiE <Ffu{ qlrF qqci
qlqfir ql4rdR qrq c(q i{l( <ll(T iiq{ 'n rI< qe].ofialtrc{lilsqfr 4 c('Il{Al gq'ET{r< |

88)
A WAY TO ISLAMIBANKING: CUSTOMS& PMCTICE

$ll )t 3
4fifi-lr 3-
q"Fn cqrdftGff{ {fu(qlis
(T) sfi rfirFftis rnw {drF]fi!. <n'$ { €4 tek !l-d €Fnr{ efl qlI2l c{
<l",ro< t'n< {<1 sam ffi'fiFftT-F <l<ts]{T{ 413 { sfi 4 igRrsi<rs<
ts qqfr €x-e-]FI{
st{1 q{rs 16qF sqr4
qqq reTf{i 1?-FKc"icqr+{ffi .f<'ri q$G efi€{(4 iii({Fi
{{ ) l$1( <il(F s9{ glrt €r{afi
+:q "/tr.nt c+rr "-r<
<rr.* a1t, <t',c-l nrs T€ IFFI tt.q fu"4 c'ri kc-<
(ej?s qFr4ft q{l< fr{<l
({) 41i.q1Fs<n(F 4rrflff!. anF 4i srd u< {Qs s t?i+v ii.i{l
ffi,flFftF q{rs <1$ an I

{Iitl-)\9 3
{ji(T ! 4l(F "if3{t {G-c'lRfi T{qt 3-
r+ r rh c.jha r tcE! ,,'rd Cn,'f:tF6 9 +ie+ dr+ ffi' arprdr rrtr(n t{iTariLnf 6dl 5(<
'rjTa€] %':r<--rB Ea
-"+: L * cn 9E1 tT'< '-'t<r' 15+' o'a, td'{l r
"fz" ""t "*
EC{tqI
'iftr'i]lfi FRIl{llff :fi e3 sr<4-
(4) {ii sEii(o q'RFIli Tni4 f <fi(r{< 'ile4
-|'iqflfr frt{Fi {<l<. q$qlqq eflq q{c I
(:) i*ir <nre REq<rfir <il(rr q<-Bl 'eaFc' <Ffu
q{ 's]q gliil
fu ff cs]3 fti{{Fiffi < F{t c+l,l q{or]q{ Eqt{ {<r< I fu cc Fre ftlT{F{irl.'6<
fr,fuqrI< mrl {1< 4l r
(\) Ftli(<i$ qqs f<ll<]fi!.<i<a €Efr-d
1ffi crcat4li c+ilieI{k i4qlE qqlrd<el'qq{
Gql
(o) {fi fiE:|<lfi(<i$ {qa srfin$fr ftn{<l'i616e\tra€{] 4l <{
-5]p1-{ lT?( <fi"4 'cq'qn
.l6nsrft{r<Oase qlrdft dq lfu( q{F 4l<l{qc< I
qld-rlFr{ I 'rli q c<fni:ifiriA'{'lc'FFri elfcr5(-
(8) ffi(<ll(T ful( <n(rri 'i(qi "lJ\34 EIl4l{T13
?q€( <.i1(Fsl sqftr -Rij Grdrlq{F << r fi fie{4fi". <,I$ c4fifuftn]iii "ic$ "11!41
# r H". **" 'jts4"c?lr+T3a 4<t Er<I fi fi+Kl{n6 { T{l sll E1<r4lii:I{lff( ri1$
q< eil€4 l{R( <t1$ 'ftc,ll{ +TCe<1$I
El< qf{ {(o Te
('t) iil]|{ifi( <1$ >r1iel?l!I1ftn c{F6tr{rfu{Fi 414c<6R'(4iTR( <J1$
<s ellTc< 4I l

{Iitl-)8 3
qmB 'rit*t 1iftTt a-tfu e-
q< fiif{<ik
(F) rffis {fi qn {<( iT?( <i<F'!s11t'El'ir;R 'F
<iliF,T{T]fi( <J1(F
ru,1 qffiF<'ne "r-Cuio-- "i,-+' 'rCr C";<
q4 4Fffids <J1$'
(1\ qdft< FT'tri'F{ff Er{{ft qFqrii G't{l'f{ 4fl <fiq F-il q {aEl fiF
qi q'Bl cl.rnnrAc4<
.',*il. *.'. * -"r h< uns. *qFri"rqqisr 'r< {F ftr qar "ft<
flit
-'lat{ oqft"t 3d{-Tn<'-d fi{ +c-. cum or o cat rc< =r

88t
BANKING
A WAYTO lSLAMl & PMCTICE
: CUSTOMS
'rli{5r
('l) qml)b, ro, \), tt, qe, ts 'e \a qflff V'iql;F'- t€n €sfrco-qr <l 'crrji.s F
crrfrq<slihlrafi "fts \) fi'c'r<:rc<isffi ffirq1ft{< i'rfulq T< G'rqlq 6rco cc<I
"F|i q{{ft stE <t< srr{ a{j]{
(-r) qslice Vrdlle E?Br{iilfi{arr]4ls SIqF; <Iql+( eXstr{ ,a<
<r{l3lrf+slcrt fu€ Erd{ 4]TTEq €lqqr{Jfi{r{ ;1lI
qqlicE <4.fl'qtr 1qr R\e:11
(s) TflFftIl-{t{gllq <lqe srffii qficq BraFrsq<1,a]<lEI"RT{
6+qlr
q{r- 'fl{ qFFi
(r) dEF(o ErEr'fit q{a:r;R,t{ra-T{ i'{rnb seFr 4dFrTlqtdol.q <lqe {i
€reqr{[<
c'r?"i({< E1-'r F{ qir Er<q {t1(TG{l 4T<Effi ft$f 413qdl fu qfl <rrq -fl 1it{F{l Elq-
'rfr cFDl?,TirFfu . i ela. ff< 54s rra":s 'a r ,n-r? o-rC 5!r'
q (q<s
(q) ,9EFiFBTd.lqR ,!:FI ad{ q€mTqih qF4 6"r{fi T<1{cE S"lE'irFft< fiI$i
q}ffier<L
q{rdll-"
(6) {fi ,cEFr65 s'|{ mlq ld Vc1 ?ma4 "JR'll{;l r<l <fi ffifiQ <n$ €s "16
ffi <Ina{f,{|
qf{'"Fl
(rr) ,c4fi t$-< qkc?R Ti{q' fl cdr sf<r'R {Fqlfi elq d{l clrc="flI<ftic "]fl{€l'.+in
FFfilii qac-cq,B q(<al I
qfiffi fr{Fr] '!4Tq{ q {'ur€
1c"1<vritor<o< sn<me€f< e{F(o tcFRs fifla s<( qt<6rWio q'<ll{ cq{r Fffiq' c'di' 1-
c:rrn 6?'rft sl qrl mfiF ai I qlr<T{flft< qlrq fflrmfttt<
qr<qr+tik cql"l11'lrFtr$l4l <;-dcr?q
*t" Aa" **"o ru A,*"'' fil s[< 4l rfiP'q{ft <qila]Ts al
qc Eq{til cqFrCE
Ara or;tarau*+ o*ra EqqciE El {Tt )b, to, t), at, te, \s 'e <fio
"ftrFii n<qs EaT
G) qlEllMt qsr<r€{c'trfira FFIftft$A 4s {c< slrr ro]{ a'orfii i
q{qi ercsr<l a:I vri(E el rt44fi'
6) rfi 1ii<c4 Eiiqfi q].{l)b, r.o, t), \\, te, a.8s lc
{ia's, {rA< q".l-dttrl< T€-5 q;ll .+Tn$F eEEq{(9 eil{(<I

<131-)C3
{?IT?lslr{ E l{l"r{ 3
(F) lTtr( <i$ {& ;rff {r{ Vqql'i.I R't{cl <TrE slqrq c{ sDl qqq €(9 "ir< I
(1) q{fifi( <i(4 {fi qfi qC<O"fqt"F {?fi'{cl{cTcEstale (c qA EIT'IR.qE{31rlr'fiFft$ €c<
.!<( tIF( <ii(r{i 4tq El 4J}r< L
qtq <l ffiufiFmi a.Tf,<
('j) ili'c{F( <i(4 {fi :|c{ FId t"El"F 1q1salqclre eRcn fi qfi q{"lF
!<? rye 41e1;Fd,e{r<F:T.+ilfii d{ra l< cfE ?a liir< '

!1<l-)g 3
FEtf 6{(T6, q<irqfu \, .{tF$!
qem iFrdfi( <llGr
(F) sf,(IB ,tfq"l€I< .l61flI< iT?( En$, d{dfi( <i1$ (rli !fi(a)
qlfi; qqr lirc a3 qllE 'r& qqFr<16 cltolrrr E"r{Fro {l a:I firFCE <llis qiA-{?s'qerq
q.qqG erfl.j q<Ig "il{c{ q<( E1(F<Efi(o 'ilfc< |
889
A WAYTo ISLAMI
BANKING & PMCTICE
: CUSTOMS

f4) ffi( rr$ rfi fir aI3 trI qEfti {e1{qi1<


qffi S"rql'F qfl e{F Er<
ql-{r's {r({ | s rt{Cq<
al..4 fiq'r frc<F{Fqrl<F.|{ift.{ qFrffi (s1-nB) qw& EA-{ir{ qrs-<T{
aldqql'l F{is {<1 rs ("1)co<FfuflTitql qG€rq F{as 'f{.{ rT I
(,1).rfr ?wl <icn Fffi <]i$ (fi {ffi) qq<l E]< 'lffi Tlq q{F Y{j {fuc{F( t6li TJI(T
EFwfr qElFm{T{rc e1 q'{rE ElI[r ,! liEE q+lit flttr1 'i93:11?mr E'El'fiFTilIs ql4F <-<|

.{m q{$t FEfrfis 1ffi sFb ER:-


()) <iT(TqF qs'i {{ce q'F{E
(\) q'qqG<eF.tsFI s{'l'il SaE:lqtrc.-qr< q<q
(s) $) <,1$ C€Fq4tiKFlE c?lIT'I{sFioii.F sr'lEfil qF{lli tEl ({(lrcq
rl) EnF( <i$ q]I<E{o]ifn4lq (?lrsqflq&3 q-ilr {ci c{c"la{ ccqi"i 1}(]l <ofi q+octc<
q{<t ssq li(a 4i1-dd'ld sw cFl4ffirfi qc{sl{ qlq I
'r) Tn$ qt({6 (EF41i) F3E 4bE<
s) <r$ B'iq'ftF< cq{l "6{.tr fitTi'f q$ff frhl€ €l?.l€{Iq
€) qtr{l1i E+qlt{{ qr< ),e (fl) E'i sqrEq qdlil 'Fs Fhn€< c{&r dft.Tla {<T' i-$
,!{{ cdq ilffi (E<.iT:Ico<< q]IE a fic{i Tc<]r?[q|i:l (tfE]
!) lTi( <]I$ sakl q{IFlfii(<n(F (rfr alrs) s31ECs6{lqill'trF( EJlq:F E'l q{'!eq 5\e('i) (e)
(s) ErsRl(:t) qflft erc n]frr'R 'R GI(o1{r'']tr lF|Elfi F<F "ftrc 43rE I
q) qTl( -1$ qo,slrmlfr( <fi$ r]i6 sl q$Err <fii5 liii q{qrff Fr'( c-nqr4 <id lil q<e
'll{c<;IJ6' rft-dlfi '{sli-< 'i6 crMcfi B"]allr q{fr |
Si qrr<pqrR q{. fi( <lT(T4 $q1<4cE
q) fi EFr <i(F qsr{ Td:flfi( {n$ g@q$Eq <fu fifi q{.lrnl qFqrii sryafta cro
ar< cqa .k{'<- "'i 3"qT.'1i1t5c:}- e qlsil3 r€'rr< *< '
"r*o<
*rT-)1 3
T4 qFiqlft 4<{Tlr-r-{q s
(O qqftrE nfu {iffi {{ qFi4ifi-{Tr'fts €4r$ Effi s"fEJqs6{C, {c< |
qq€
({) 4f(T C:].rr{ qii-{fh.o IE qFFlJfiiRfl(< lql €(< -IR.oEI s{lrTt? ?ll]]l3 Tl
"Y'
.r*r<< rc=.*nq cEI{q€{ Tj3 sldtqqFlsiiF -Ifi s:!{ fig ftf,{ {l ?llrr llj qrH Rc<Fi {n-{
""r01
aaqfa.4l&4{l
q{(< rlfh
('i) qqftrg {fi qdl fu Erdqn1qlr{ El{rE <ll$ qffirc {E qFrqrfiftffi €R4
(t ]1r c{ qFF]Jfti{tsR< {Tq{ tqrfi,fufE sef<lvro Ffti$' l
(r) rr4 qn Eid{liir lTrlr{{ Fifi T{ qF'ar1isqRl
(e) trs1 rtt'cn6r, qftR {{ qFffifi qql b"r{Pfg qft4ftF€ f iae fbg Brd{ m airq I
({) €dfi(g rii Efd4li G"rQ'lI4<elcflq{ *I El{.{ flc$rE T4 qF41fi 6(4 'R aA E"iEl"li
filqr<l
(s) oaFcs rrft ql?mt, ?qro'iic<l T-FPlq 41 {<r"|i {{ii{ qflr6 q{l fi\3fl< F-'64 ?rn:s
mffii< qFF {i ri'i (EIR&{rs)w< q{Ftrer+ T[l qFFrKG'q1r {<IE E[< |
888
BANKING
A WAYTO ISLAMI & PRACTICE
: CUSTOMS

{lrlr-)t 3
T{lfu$q i{slT{ s
(F) ,!EF[F q{i5rc< crF frg B"@rl4 ?if{rq <JEfuif ifvcrq-
()) qr-lrt tdqr{ .afii+ffiiq.e=s i{ryE <E <1 (S"l1{|]]ot qFE)
()) T{.€ };.51.'!'!qtc<Fdq+i am z-a'r<tr 5anr3fl{'4 9b rE, de- |
(e) Ccfui ,!< l'l.:FR E(e-qc< s<(
T'rn a{< F5 |
\8./ td9cTl' {(TfFn
qqrgl-.<F g trFq nl effia <frfu]Tt{sl.rc'li WlE {ir saFK B-.dlifo{{i qr"r.Fl
(rr),!dF-a.o
({ii e.4 <I$ Es tdvlttc crF<sfi-cEqlr< | fis $T(Toll\€nlqRa-i{ :riK FdJF{oleilg I
(r) qqFr',-Bt-dFlg-:inNrq< ntal <f'l1Glrtdsl.srr{ E(FFrEqq]Irr4i q<'B? F-qefFlg cc<

q]]tl )b 3
!Q "ifi-{{q qFrafi a
1a) ,9qiiF qr] 1bgt-ad?ta 3lrra eifr{{{ qii{l1ico '{Flj?{ "lfr-{€ 4t{ar{ 413{4nrd ftE{q
T<ls s{r{ qft.{lsf{ <l rfi"r 4fr{{{ Effi {{ E[<I cr(q:co<i$ q1iffi q{q rFrc<r
()) <ft €ffun ci cI FiG{]i:{i fi ecFnFd qaICE,!<( {qii{ "ifi{{'l {({fts qt{cq r{{drA
<t {qli{ qR<q"fa'y"lT ERI.flqli!= <Tas I
qiArrd srqB { vR Tlrr <l \of<"ftT ol{ erqa6q.6o ,! Tfl GIrfF q{(TC6ilTRs q.nre
{a{{li'l4R{ 1iK1 qa {rqb qg it'Ffrs qflrt !r[< E|{l Ffus €(g E(<I
srqfi qg nrRs q{i{B ,!< cfla RFFSars qR cr cc4R-oqtf+<Rr4fi< 'llr lTFn :Ff,{.EI
(r) fi Foi{ $1" ({ 1qi q{ff {rlrqn <= "rii<ql Grsl4{ <l 'i-s<lqlcq cdE]Iql<El< fis{l
EC{'E {T
. t( Frh+tsrflFi qa6l
. $ir*J <r idJis Fn'i.raEErefiFo\ ft?rq{qii c{l qc{(q
,ers.c "j"f "jft-{{fi qi?"rl << qi-q qli {<r< srft{ ,!<r q q|{6Ff<r"r<qRle {rir{ L
ae)s4ft6e EIdFrs({ {q< c3m{Fl c{Fll4 qa<ql\ ff {qc< ?fq]cq{l Ec{
aqrr< a<' ir'i'o=
LqJ rrnr C6-E TqG TlTd< FI t Cdql 5al-<l flqT:l-if< "<o
fi) {fr'-€a qffiF ?Brev' li(1l ,!Eqiq{ ftqc(g{ {rstq {l qElq f-r<l qql$q dcslEi \e
{{{ft€ i4[r{< qrl iqfis I
(!) Tqfi{ "iR-rqI"FT4 qFfqT '!IT< sfka {l riaffi lq c{E ceKI4<sl(E 1]h {;rq n?ilr r
{qq "le qcl<lfig 'Fi qqRlEI9<c+]{ii {i{ s Ft'.F
(s) ffi q{ FTfu(q< q"In "Jb]{"iR-<Elqtr
-is €|+r
liq q{'fifu( auFlqrll ,q{F|<"16rlTEtrc €s <jl"ioliE sr<r4fu( ,9i EI"indFr t(dfir

(b)!ffiI., Tirl {lq fiF u"fiV'ttff+'t r


(q) ql qsw[ E]qFl'FrR'{4rF 'i"BErql4{, {R<c{ s ffi{dr< "ic'?lsFlitfEd4t E'E<sl-{i
:n ERfq li'Gl qfiqq €tsF{ s '|{fiE{< <qcrn qRalqqfu
88C
& PMCTICE
A WAYTO ISLAMIBANKINGI CUSTOMS

(q) ()) 'ik{qr qFr4fiIi' ffil{ilrE Erd{ qf{24€ El q4t 1k{qdi qF.q lrfl q"rd <!-
(r) qffirs mr4zl6 S1grlq|sr4 q e<qrql'r'i<3 {fr\e €qFrc El{ftlzr6
q< }|s|{j'o]<F?]1
ii@ Eq

{Kl-ao 3
fi-q q< cq&r c
q< fifu(
1e) c<frcs wl &3 Br*14 afi4rdliq
(5) Ea{Flii{ 4]{ irfl alf{I{ o<<'itn'lit qc<-
. {$f$1iir q4<l srqB E]<I€{dfti 'i(r;
. q?R qqRlrElt K 'RT qrq6 Elfl
-sl4r<<TsiEl
TflfiAl, Tlsll q?,R|qrq;Bslrr {FRc arF qFrq slB "i?+t o<c=16
(rqr+i krfl aT$Gsqffi{ csrETam? <I {lsF Et{l vs nFl4lli. ilFfte 1i-dlq qaf*s
€(E it3 l
(r) I]fi FKrir {a{ fi $El{"|4 qEfilE <lcE T{< rt{l Ffit qlqrrq qlql€fs<q d<l Etr(s-
qql
Er< sl Ti {& 'f{ FRI E@FrEeI< qcFJ ql-{6}q{rm ji'nifa Flolq'fin<ifo etfi{
qFTftq{cctnqliq F$ci 1ql qa<
(e) ft{ q< .5&( t$ {<1-< ofl?c=risnrqi-c<r"r< qfr{ <ls ffis <{' rfr {l li< w coG<arno
sRft;?q Efos q{ coraqfi.t F|Ihfls 4r.s | {i fiq q< ccG(s wqlrc:<mm E(4 tcfiIes rsma'
seuFt@1 qu1$s]<E q]ql€ifilck qFic4-{cEelq|{-rr{ "Ila s qliq rq'e qFfifi c'f'l r{c" {f,{
qrs rii l?{ q< '4fu"' s
1s) qramq qalfts<r"r< {q< s qqlrr{ {qrfi 4ln qqFrc trE{
qkT
caf-;--E(diiF Tm{q qrqfftq<("R4a trd{ qi cttT s?Rl t.tree' q"K qfl c{t{ ft'BB1T{nl
of{cqqmflE qRlft$Ttfi qFffi nfi\' rffi{ ,!<(slj??R\t qlal'rw {r VTd{ qf+le << rfucra f,{G"'
q qlaiGtfi.t s qfstq{ r.ll trcd"l?farqs ,!El 'ifi{qff{ I
({) qdj ml4{'l <illlll 4l eirrq ql q$q(q ErqFi"E:rb'fil.o :lJElrlqqRf6l-q<q{{< calrr
ru{t4sict{d4c<(it{nl< !<]<q q{cn ,!F qRfq aqlaqdi qF:Eqqms< <lRI<i.,l{ L
qd qit
(a) {ft Rq Ei<cqfut( EtqFi"|C{6'!< F?]]qca'l emas]{cq {f,{ cfil qr ({ T'fl 'rfi<E"t
,!FE :i61?E qE l:qfu€ TCqer
({) qqF-csE|{Fi"Rrt fiffi cfrr{s {fi 1?-4q{ cq&(ElqFi'llrt q< Tql tIa"] {rc 6{s sl
,dQ"lFt{r qcq{fi {]q|fiE Fdt4n, 6t{R <l dtl{<16 q< 1R{€ q{T{{ |
(s) li{ q{ 6fu( €{fl? Sf{h'mi q< qfirK q.'{Eii qC<qfi -i6 €fqqrrl'llr{ |

qt{t a! 3
+rflc'ttFtrT{q ci-f{oi a
fT) srF fi,GriFftT{4 dft-{. sl c{ c{ :m? q&fu qfis al aq{ q{'Bq q]{(q< a]{ 6ffi'l
€(< s<( al'FRigEc{ L
f )) qFrsr{ fi fi'flit q{c< .c<(atE'Rsqc<
'ifr€{ <1qn qm afir i]{€dl ,4rq6

88V
A WAYTO ISLAMIBANK]NG: CUSTOMS
& PMCTICE

ifr{q.i ]l q*If,{< "tcF cslq,lrqrd rli qF{ q{c{ g3F Vs fiqd EK.iJtsi< qR{aq<l {$tTTi ric
€ q{s1 oTd{ FTc<l
({) ft-{ q{ fiIfu( q EIF"I 411-sc{, :rlqTllq 1R€aq"<E.$ cs|{ iFI<,<l qatq c<r41?<'fl
qa-a(E. :IT
. ;n-rdl'iFt6n:i;l1iq sFt ccG(s< {C!] {GE g.qnVrg1 qa<t
".'r+r<
. qrFc qtqGtsiq qft{]fi-co RcElirgqfuF << {Ff!]q opr6iq*c*< qfiq r
. T{ .dr{lFBr|<Ecilic Ero?rqR"JAqt6ln<rq< ffiq ltcr c{llt {c{ rft at {{ ffi4lFtTrfi
dfiE ,!:rq crlr q;i 6<MGfllill "n aflrr rri qrqftq<rd|<EIRqffi"1 a6sI qr-rqruflFrc]TE dfuq
qlqrw {q c(@ls <nqtl< ?aBtss r-c{4' <t q{ar aflq tra Erd"l ql eJl+IqqRtrqs 4a €
qralft€<TqT sffi"t 6rg"q9 q{ Frd mtir-{ el'Ttq{Cc<
(e) sqFrcs<irfs ql'{rft{<rq< ffii{ s rtFltr{<TqcFi;rl{ fiif{ TI< |
{& fi clt'l]FirT]T{riRa qqfi-co<Ffuq|q|ftrirq? Tw Rc{.{ €req q qo c{ qqql tc6re6
ii'.4 .ci weir ftg g?T1qr{ Ei{aa {aF-.o ETElirerf(T{ {q, q]R|qlr<r{{ stfi1 .!<( q|R-(q<qF
Wt-c qq c<tric+d.n en$q;rqf,{ q{{F {{-I{rttFtrTifi dfi-{ aFs<.t F<i qF]lq qRrqfircitr
Trl1{EE cfFtqs qil elrrlq{ {c{ |
(8) ,{s.ci {q ;r{-I1rflFr6r|{4dfrE {(ql E{c<qqk] qqf?r Ta {cs a{-z{'r,]f.lm{q dftfi
D6Fts N+aqFFTtliqi{€; qt.lTIE << ,
(a) qi?{<q< $fr{ff qerTlFtd BSI']3F?fi E(T"t qa{ (cilbefotr< iiq<t rrr<e qq
'|ffi "x4ls
I4('l]firr{a citi-a) "ift{<f< {Ast {it q.< {t I
(\e)trFFifit(o qfr cqdfii fi6 q V.E:l 3r{r<at I
(4) qdi .rtq iiq E1E{{ qnTra,ei Er{rEqtrn Stqft'ft{t {a(\5 sqfra', <JfoqRrfifiq rri< 6qro
nqmrE ltfE]q qf,c.i< T{c< rfi$rlT< {<r<€l rrcr qs qfqq qasqfl qterq {{c< {-<"tr<|
('i) ()) T{ arr"flFts{q dfr{ Ul-qftTss< TafiErF.tqtrrd\3{c( 1ic.oqc<cs,{f4l{ts q4i T{-
r4r'fiFtTn.{d ri 1ir{< qilc{ 'iR-<C"t ir{i {cr.q I
(r) qqFKoE.l{fi'iIIB fiq'i qmrqsq-zqrtFmr+q rfrfrrq U]-{fi'l-(rbErFl qirr4 \ot€fqtc
"B
<< r fi qrE]{tEsri-{i, Gt{i< { qREq 'ifr<R"tq{t aI I
(E)T{ tqatlFkR-{4q bffil'ir:rt sR-l; urdl afslq Ei q{q r{f q.{ |

{t{-et 3
dffr* {ff Rq q< .q&r a
(F)s{F-ceq{l c{ll liE G(d{ { a,larq{n$ qf-c{ rds qlF Fe q{ cqG(R('K{ {(< flc< {ft
(5) aTFfiEqi:
. qjEt<<l e]< "tas FlT fr3ns qrqB a(l
. {lfro qol<1sl< 'fcF a{f{ 4ljr'fiT ,!rqB slil

881
& PRACTICE
BANKING: CUSTOMS
A WAYTO ISLAMI
qrwft{ ET<l{Tfis
. dtfi< qa,<li5|< "Jr{ arFi 4Fl6ni q(q6 Elfl :nfi3' {rli{, 'ffin <i
qldqlfrne e-cF<iaFC{< n5l-l flaisE t(o E[< I
<-T(qr
. qlqrf< EI<IalFfrE E[4 ,4d{<n qr< ({ qfrqlft {iSI<. {]fi+ < 5"6tr{<"ilF "ilsl<e
r{i ,!rqt {ia-o <t 5,6r{< 1rs -!ls3 F<r<E:f{ nlFo { 6Etfi nN Grdl {fsl1
'l{l<fi1 !r<rsqFl
(\ ) qqfr.s <fu {q< calrf{]qlfie qRrftsqq 4<l {crce{<{ <rr<rii "I{ {&e
?nr+ffii 1rtr fte q< nG"' i{r{ Efii€
i"j * *r,t rqtiilr4 sl€Gior.qd eiR{ Erq{ q<{s {l elro fto
r*+#* ElRq Rcqr<ffis EC<{G lt Dl6rs{fr1s qq t<tl6 cqi6{q
w{6lTir"i{ ETR*I g(E"id{l q(q I
:fqt{< {q< fir'61q(<
(e) rrft Effie 'i6 fr-aq{ cEG('gqFrc <id- qr<rQ-s{'lffi{ s {FII{FI
{f4qE 1141{{4q< <l 4qr:N<d16s qselgs {.qA Esc<|
(s) ,lFrqn TEtFNi {6fa{ q{ (qG(<(.qaE{r{sqI{t '4Tl|{{ E{ {f4tff ffift-q q< cqG<
! <14o r-6S q-ffi. rrT@ {n6aq?t{f< |
qiJ (Tl{ -lio Gcgl qncsI
(1) fl$ dff qlff ft-4 q{ oG". "riFl e<rs qi {iis 'edli(o

lfl{l-le 3
ft-fiq {R-€{ qfiq3
(s) Rsr<e Tal qv$ at c<qft{|{ 'lii{qq qfrq {{F BG Eftq1ft lill(< rlli
{) | rft5 "tii<<"F .{in 6(d"1drao .9<s{rsfie {{
. ,ifi{{"t EFJSa,Rl
. {Ta{C"r<"rCE, Tff<l gtqts s'fl |
qR{q.lTlft qaf{ slqrt< E|{I -$$fis Er4 qr[{ -1F13<{qJ!l €1+o <s Et< I
'lTF l oc{(q I
,9rq(;i{ ERI-rl-$Rs {6 {(< fiI\' cc{ ar ,4rqt di-€cfi "lcF
ra){i Ftcfl TC<ca{iE]{ls 'ift<<c'r< wr 1Qs<re r
iel tw srfr"rFrcq?to c,lrmr '€ qiini qfarft{<rq<stR"t<ce'rc<,ld{ {'< 'rfi -lrEF EFrra
qt{ftfirca c+FTftfi? hF{ q{{9 'II ?nr{I
ql1Giq<t"r<qfr"l fr,ftfl"R c*ra fi{H 1R{€ q6'-cq trdRo FFF{€R <1ElRl vcd"lqr-6'3
d i{c<bq€<l Er<'rl
(s) ,lEfr(., saEFEqr{-qF{Fi< fi{|q siF q<( crqnla {r4lCT<Mffi irrrl em I
(a) 6dc'Fr<d q]Elftf,{I'R q{ 'aa(s F hFQ {fiE fu ootlt<'a< tFn <os u*r< I
-c qftsl T1<
(s) {Elrl{ qii{<"tl -l\i]-{ai q{<1 eR GsqEIE{ ?]l.{C{F <rlrF t-@lffi
Cq:Tr{II I
({) q4r ffi{ fi9 E?€"1 4l qI$ra 'al q{.Erq SHFPRaEq+cs llqrflE sc mfi cqrsqr't
fiirrtq'ilfrcscrs{l< T{{ ,9sfi{r{ cqroq{ fi{rn a{lq{ {<|< |
qfi<aq
('l) O) R{lr "iR-{qqqfrtq u|{Fl1lrB Brd?i?norq:rc3ftce << fiffie sFfr {lE 1i!T{
qfiffi< qii'c{ {i{{q q{ <TCqI
(r) qqli(.' ffii"i(cB fiq's qn+Fr\e &{|{ qk{qq qfrq ElnFindB fi-dii 6{'q sl qRqr4lsll
{(<

88v
I
I
I A wAYTo tsLA,4lBANKING
: cusroMs& PMCTICE
I {r'ql-r8a
J
I nu. *q.q uor<rqqsft.t 6i qfu€"lqfnBs
"- qft{ifi
I t., crsr<? Tqtqcr ql cfi €{ '14,c{4{q q?r qelsAq ri "ift{{"| s{(lB TqIo te
3<il(<|
(t {fts 'fiT<a"kr4ic €.cfl qr+r{ ,e<\
(l) flR{{q qqRIqR{{c{< 'jlF ll{F aF€{t '9aqbEl<l1t*Ro << t
r'i) ilF{. $iFl q?Ri6€ El<l iR{c'l <l q< 'lcs a$FIffifiri 4rqt EI{I:fl4rqs 1As <-rIs
ffiiFf.Er
qqt:tn q{cq<"leirs qrqt €.6s ar+<. fil-t < 6e sqn q<t arq q "ili-{<q< 'ics r-{l {a-Trq
<r{ :t.{ ({]ri Er<| {fr c<qsciFy'ls cflr qR<S'i6RE { F1-<s1{a{ l:{q€IrlF!'Ls< "ilF{ s?r<l
$r81, 'tii<q{ Tge slE ql-Tcq {cq {r< c{{i {c< |
({) {& q4fr{ <fu c{]gLfi (qi{ qF) {Firrr4 qI{6ir{r'fi qfrrl q",<l {lq]{lE '1E"1, {{{{R
qel<l?fr{e("R qR1 E.d:| q]rr I
'rfi-ftq qFFllfi'(s llq]{lq €Rc*i qfrs{e sirqi q?|<l{Fi{fE qral&o<q qE{l tf{fi qRrl
liari"]Fqffi, erj?{{.iqFf{lfr< 1{R sfiq eprQ-s*q< srR?ircq :r1<c{{1Ef,<I
(s) qEfice <Ffu{ nq q]qiqa<ci,fir. {qFIFI lFrpfq{q qn firfu <r< r
(it) ()) {dqRna<<s?r<iqRq{<fslti q4l {frra"l qGFflli<{q aA Ffifi qqt<T{{l< q{
a-ffiq elE, .f{I EL-Tce (l r(,sre c{F nt+ <I[r< "{ |
(r) CTqqflfi q?r+i' rEqiqiarq sl {{ qftq Rrtr< 1Qs << t
(o)K4 € qqsAq ci qfr<qqqGF]lfi-FT{' a{fi fi{ 4 {|{rs -l {4 Rclr< 'Ifu <{ I
('i) I]ii {{ qfir4< q(rl]t tsq q T{ an q{-{ t"RFtE {f{ EGlslIi {Frrn {1 qFlEfi Rr[<
5|ql qr< |
(q) q{t r{FI fiq €-cg"l4iqrsrq ,ai q{aFrq ,isft3 ffiFir{B {'rF '{sF-<<4a qflfr :na{rq
ec'sF €" qdi Eiai "ifi{<{{ qrl qea qrqr {w{< c$F sF "ifr{{q <e l.lq] "ik{<'l qllls{
Strt{ |
(sX!) a{4, qE e q.rs?q ri ffi<ect Efi.q Et{Fi'ft{E trd{ ?[TlEs <r< 6$ << Gr'{({1
qRT<"iq4i "iR{{q qFwft q1areq qcl.a I
(r.) c{4,{q s qs'gAq rfi. 1fr{{{ Efrr{ ${h"I({B t1g{ {r$I{€ q q-{ql{l"B<c<{fie eqFcs
ElefitTb Ffr'q elr$ |

{]-rlT-Lc 3
IfrtrJ{,v1TfrFF<t{frffi q{ dF.s
(F) {lqr{q (sFqA cq{< q{r ,Iao q{{lE fR{|< €6s t{|t\5 .jfi .d{ q6ffii r?fi rli '!4fiF
EG{ sltr, ffiafl€ <i(T m r+rqqF{rEq c{ ll1$ q@ rqr+4 csr arcqF{c{ {fr -
(t B-sqfraq Tfui .c<4{ GrB* qR-{q<( t-s qFiqGTRqI<4-fs Cs cql{<Ts<l qij ceF
4t{ {sltfis r$ c,fcrI qEF-cg{fi fia.R as]{ Tfrn{ qtrrq< scE"l{1 {r$ c{ffic <Il$ cr caln
TR{|n qffi sio i]Ifo qia4 qqq{{13 t
88b
: CUSTOMS
A WAYTO ISLAMIBANKING & PMCTCE

(r) GF [ia{ ( Tf4]{r'Ecf{cf{ sfi,l 0-@{?,rsi<.!<( Gs sliiqt T|{}{t{ Fi"l6rl€q< g|fr< <F
Fr<Goqr< r
(rl) emn1+$ eqETFtfinqffifi 3qu'iR{aaqF'{ clT"LrFFrqR{ rlqe sfii cs.{t{ 'f+ <G
"iffi<Eq(.{
(i) qqFw fi qni cFli -r."1 Brd?lil allrr q<( qqfr(o {ft qr <Flq s< FqTE.ca14 qlrf
frra1E<111.(Flq <FlqmE"Flsl+ <f.iq&{JK .iql fir{
qft tv <Fmqqfto WtE {]qtrls FJ't{6 ,!< ?Fr acrr+sd?{qq ft{ cfls<1Eqln air{, q.r=
c{|{< ,casfi4Q FjqIIB q< \5fi1 Rffc< lql <<

{FIl-a\, 3
q{IqE (rE&T{), 6rqQ-{sr v +1$t ({'r" ), trfu <t ft"fi{ E T{dtr 'g qtrlie qfiq't
rtF {ld s-
(T) ffi ?nrf m qlQ "i.etT{4 scFl qrq<qks II<JI fi-mlnE 'ft{ qffi {r{l {m{l-4 G-.{
{ qlfiElT o<t
c<T{t cc{ | fi\3 <irF S]T("|dq{(nrd eQqffic< In<{.<l efe-fi]n <alGl,qsl q sro
€{ qfi <Trq ffi{{q qFFili erqtFnrF{r< {| {]Io nFl]alqqrfiErr (reI4) qii.{lfu {as 4E<q
iiqF {craar
(1) {fr B-sq{(Ir6 eifu{ q{ Ctifiglri f4]s FlSd seFflqlqrq Fl{l {c?LEqal<|4{"i {{(q<
"m VaFlilseursr
('t) "ift{q.t qffiIg Sjf-J {flrdi anTrqi}(ll Br{{ q'lTrq@1- sd qiif ,flri{<t {l< | er<
rTcqrs qfr{ 6cql q{l frE fi-oi"tot< clcs{s o fr'.la<6+il << lt r

l]r{T-t1 3
aR'6t{ "iR{{c.t q$'c{B 6
Ti$ e$G {isF 'rR.{{qqFrd€fs"fqsr< r qli-al<qF{ q:t{ qrtr Eiia {l {{6i qcr ql qG
qti<rFls {rfi GrcRl'tlql< Eef iirfG( q< @Fc(q.fs 'i\i =fl qfisR -lqtr ,9Efi(oGrd{ ?l4r<
"fl1T
Ffft< 6i sfis ,cqfi-{-16wffi TJ]".n E|nrArfqf,($d,{q"i T{(< {i {{{ F({ fi',r slT c<lrir
{31,\b 3
i-fl qf-4"r6 s
(T) A{l Effi fi{{ iI$ qfifr, a{l {rq q,lEl v{s ffin"ti sK'B .flq ftrrl (slqlft, 5K qqfrE
Col4hj{ vt{ .dE"fdAft({t q;ll cdq ,jm6 qaf4tEt< '|(s y€a a{E Er<l€{Los € atTfis qa€ qf,{ |
qrqt qef<lelT "RT Fft{l ql{l q[s {T< $fl1i5 aI< G i'R aTi af]qft ql v]3 'iar qmsls
,{a.fi]?i "Ls .il'F< sl-Tcs
({) fi a$ EF]F .lalJir {{ Fft Ttr{<Tq{fl q{ qC{ mit cftqE {4sA t'r{11 ssrcEqtr I
(1) qsF fflt-{ €R'lsilrfi qr-{ {l
(s) t{Kq qFlt.+i q,,ElE-qsaar rcn {fu fu q1dfroRqrqFB <<
fs) q|erftrfi"fi Erfu",k'ifi€I qft1< cdi fu qii4 d<{c$"Bal<41,q{]ennaal qfr.q B1arr
{tar6 qc<c{B;{trarr "iEfrqtEtftfl{rq<qfrcak"Ir:ii stR<cqto??F]rf{<
qc<i
8Co
A WAYTO SLAMIBANKING: CUSTOMS
& PRACTICE

(E)(t 3IT qft.s fuR sr".ITffiR{t"i 6CE?l 4lF(E<< qr( q s4fr(E <iqs {qR {{s {r{ |
(r) fu qFir4 <Fb {iF{ 'tftqq ?qTo si<to?tfi5 s(\cEr<: {4FF <FferFTl:lr*i Efi,
tsELT(T{{{r s?Fnq{i'i ligr ,!3nl ftFA -FrFd ql3 L
,{siire- crfr 1?qErd?t.4lq'loaqA{R q$ rHqr{{ F|qE(lr qrq FMIPj (<( 1scfl ))o vT't
Eao{a< | :I,la qfrqlfi <i' ffi{4 qarTlFlgEfi Td:Ifrf<q {a qls{ e"I{ ifli q(F q{3 sl?l{T
ail,llftcrk"k E"i<sa,q].tdEcltq <FfuqqlqlF< {cqi< !T<rCTtr1q-a<cqt qd:nft <<
(e) a$ ffirq B@{ a,'l-sl.o qa<cq,sF (4Frt€ <fd5'nq]{lq qR{{{fi efi T{ {l qRfftr<q td
<E:tE]Ilq "lFi]qqfiqR{a a$o $Tq{ th <Rr6c{ |
(E) qdftca A{< !t{"l OITI]1farc q.< ,!<i qFfrF :iii <qr c-r6 <"lai'11$1ro {r< A{r qf-q-1
ll{"lr,ll,]j ar<{fr \ fit'lT crFl;t{1i <qq4€ F13ccincr,9{fi(9 ro,t{al4 ,{{{ 16 a!{{- {FdlD<1}fQ
qq3l dfifi dft lFift U(Frl',nT L
(q) {i ,cqfr(e {r{ liii <qffift iFli rc {ql qTrosn( ,cl[{ Krq< fu qF4 qsTe.€t q{ {l
T{ {<T"t< ATt lii {q{ qfi{s Et<Fr<t{ti{ T{E dI+ {{lFta aIl FqTftSIErralli<5 qi c{r$K <l$
aal rFislfi,{qq Ftrra R .sI{ {fri<rq 41sfi
(]I) q{ qftrd b(d?lqrrlE {R< r{ E{c fu 'rEqr{llq q?FflrqfrfiF' sR 4€qrii']]I L

q<taba3
c{ftqra"f stfi'at<ffuqd.i s
(T) qEfrn"Fi flMr{{ qsFi< crrEhrq.fE{l<slRq q?RlqGrqfqB'rsl'irK rin slfi"l nfi {TTl
ev c{fol.{s qq.r sFtr fi-6{{{ m fi-{ c <lt($ qFIEfi sqql'l{ €F <3 fi <i$ Ts ellr$,eRq4
4t(F ("lt4< Eq! Fsfi <-{ qffi t'IllqlT< r.l1 driirl I
(1) {ft fi1ErKetanfi-{cc Effi E'rEt'i{ qfl E{ E1.<Eq[{ffE i]]$ l$( <ilir ,iE :r( liiils
qrT{ 6-tr6(cr E"Ri"rr \b (s) Er{r<r q$il fifRE qr{ffq< :r(r] qfl qGI(EI
('1)lb (s) B"l{nl rfdt T|<r"lElq"i.{{ qR1 <lt'r r{ qI< 4l

:fl<T-\!o 3
qqfi< {qi, qGFFt,iEFF T-{r s
(<5)qqft-CgEldfns Tql 4lbnq € lBfin {ifiIs e1nFlEFfl&Tl r'm <l q r{c'F 'lq {t{qs <E
flffirq q{flftT )o qii.$ <t )o T{ Erc€F Fltq1a EEqr:fi qrr r
(q) qqfrc.9rl{e- 'irqin fiFfr fi6k Tr d c<ft 6€{ { qlrrd rcr*G qrqr<qt& <t <qF c%
T{ {l Kft <q q .dRqh{cn r{F qqfr{ T{t sfrcr Ffi :nI<{l Lqi ${ a{ft frfi ,!Efr< 'r.ql<
'inii(-,!d q'3r { lGi GT 4ltri rqi Erd"t?flTFIelc{lqrcc<nl
(.1),eEfr.gEn(ft{ wqJft{<"i rft Fft? ltT qcRl Errfi '!i' <f"futs"J{fl erqiql <{ flcsG
lRft{ a%{{J T{,{cft:r <a rfr .cEft-cs<ffo lrqr< q{€q<'i q1'{ q<( ,cqFKs<f'fu ecFri srlq
Frl-flesqlq] {lr{ 41 ql iifi elcrlqr{c-{11rrll lqqft.o <fdGE i$r] (T) mrde {{

8Cr
& PMCTICE
A WAYTO ISLAMIBANKING: CUSTOMS

Ef{l-e) 3
q(F|f 6l-qtftfi4 E-cdir{ 3
(a) rtft sEfi e q;ri a{f{ 't6 Wr',- {l "n-c+ q(Fis 'ilsal €TsFr-{'4<(
"{mrs
€]{qlliffi Er< |
qc {
r{) 'lRQ"t qfrc4 {1i 4{fiEs {l R, f{ten qfr({ qR"cq{Fl (<llrq <l fi&{ Tfi
q<F,ll qla(4 aflqcqrr <l ru5 'irq qET'I1E
cef{di
<l jiBi {{(*l 4R-€Cq< ${rc{ {FllrFl E+l
{<1q<{R-€cfi rll{JII cEfis <E\eqi"\FlTE]I< {FIFls cqRs q'TCa
{cq li(<Gg << r1 |
{ft fiFc {<r"k {i-{q'l {{I'I 4<{< Td sr sl{cE qFl fi(4 u51 ']sr<i csGE
,er <t qFlli-s qFr{lltce ql(F]4 q|{6si"t {ca 1?'C<6s lt< al I "u"
('t) sls {l TRft-d< 6ERs{tql{|{ q$lf $firlE 0${"tfu-(< eNfre <E { lii '{ifiz-
qtn € Etiic€ T,|4]llqaeFrfi <n'iK 5rF< <l El jilts q<l <r{ {rr I

{]Tl-si. 3
ffiI']q ltfucs qfq|ff-rd.l s
qEFt{ $t Grtol.{+ fi@ '|{C{-{ {c<i I].4Nl{ qRlft$K't q<(qq<l Tlqlllq (q<4{t {'4 <l
qdl F|{ 'l.ii 4 ftfu ,fi( 'rr€f f6fuiT. dbq rtn iqi {r< r
",rslq& c:{cr<w{j frm

rft{l-ee 3
<il(ft( crcr stqtq{ 3
q-{{cst Tlr(T'dQq€{F -Fr
<rG( cs"[hr{{ crrda q&i+]-sRs{13fi b{qFls EF4fi '{rq
?t|{13 4 L

{1311-983
\rsad3< EtffiRER fi{ qfi-s1r s
q6t ffi]q qlcdFls
c{F efr{€ l{lge-|, {a[atgl,Fqn n"f'n{l qgffi6 <lfo lir{\ cfl{ "n6 m
'rd< wl <iia c+n q]tr qfig ac{ T1<.1' qr{ft <'hT,"lR{Fi' €q{' qn' s"l' sITq]{' ,l]1r4n'31{R
4fl{RT]<lgTII6Tqj'€'rqlliE'il"ir{qlBgqe]q{qjCerir.i3qG4|4r'q{eflq44'Jq]aqrfii}
qn lJn-Elftgd<"iF1341,s"fs <iti<'eXarewgr*r
<1{qJ .$; <rfu ; c*1r6 [{? Ega .i c<q,<i1$
,41{c$ qq<q efi{r<

Et{I-ec 3
qIT q€t{|r s
"ifiRgT e fi'flqir rlffitl
sfiab ceRT"R qr{ liils]I<] 81?K {l€{l{ TKrcl <l c4QEefr-i{ {cE qcl<] cqfre Er< Er6{ 914{
eRr{ e Eq', qRRfunq{l rn(T nft qFL<4 L
qT<fifig alq 4r< ;rl I .fl;{ el*r/
dis{l.lE q{fiq 94 4l EE 4T"'TRq4l <1l$ .dn
,9qtvT\e
qksF Tr<Tq $c<
di'ffsl3f{{<1q qMt saii< -N':cT ceFrcR
8C\
& PMCTICE
A WAYTO lSl-AMlBANKINGI CUSTOMS

{t1|l-99 3
ft{s{ <RW ffic qs!81 3
qfl 556a1-sl a <ffi' e+ $EE ivifii
ujqT6,fi16Ra ql'3eF@-ee"i rRr"l
siTfrT 5dl{, Elql,,<h qr *"fi
.t*; ffi # urrr"*roonroms or< LB-cF"r c<ry
qls{ "Tlj
€iqt<ll*
trr"llFlTl-n
H'a];',t-e;4.tr<am *omG 'n*olrRc'fi{<l nt{F<'
€< 4fiq €Rq Fa" { I

qBfi-e1 3
fiant qq'r{Tfu Fltr* qqi qlr qfts]-{ s
q{i C6FI<n(Idnlfl<I
rot sdFRqlr{q{dft{ Ftni't <1s1-q{'itgRe q{ri fiFc€ 1i 656 a15 al
{qqFl; ccffirq qlr-fiR qn<'m+tft<I
R<r{ ;Il' 'nfifr fi'ni"i qTffidA
a{) c|RE ftftRii {t 'lf{r ql {<1E{ rq lil{-ql?g <r<TT{{
qlIa F(Tlqs ill I
<nsF fi tsl< {]]re fi-q 4qqqflr< <lqR$t3
fr'scE cr{ qqr;K {cq
rdr sF6 Tn(as"l4 i{'r sFF <1<a c4qlqnrfi w{i FKql efi{ 6r{
osE{a Tqd Eri- ftqq"- qrfr+'A r'l?4-f,oE T{{ otr(g 'cq '
lf{fd Ffo{" f,F, **lu]
afirac{ffiic
qqfo.o 3ii qcqm<f?< ,|Cq'"lR.(.1r{{s?[ q]r$ '!<( '! {f4 dd {RrIl{ fiRq
qTE( dri6c? 39 5iei-kfl< dir.=e5r<|
qeRt sqsRG" <iK slai'fsq ft'|(s
ssfr <l q(r-fi{ftce-E(d"l all-flEr rr snsqlG( <i$
<$lifsRoar swo-llqqtrcs <lql I q dr{ <il(Ftr
({) qeqlGF slt{ s fir{ q{:rr$ fiTlft& EI-<1 <i(4< €q< li]lr-(fig r'ir<
<q e<r<qqq nftq qr<n++t?t<r

ilfitl-\lv 3

slsdrsl'F tl{ 'la 3 qflrf I


Til fi 4l fi qq {r{ c{tn {{& eql{ Tr{
F) ri(F afi{ ,lsfr sls{ d{(6 <l{]
qql Fla 91d<iaqs 4 qra' qQqX'q:&-
':vfrfi{rn' TqTFvcd:l aITI{ I
qslqflTtul]qafr {arg c? qEftT (<f{llF R"ft{ RrFst(<
q-tftc"! <l
**;; qRr"I qls{ lRr.flr{ <l 4q"l rfld fifus fi{s qru mlq {i<T's
""F"
ql.F|frsfc{ fifiFFFm? !rt(s q{({i{ {dF ql13I
sgtgffiftaTc+TqI\c4t]dq6si''l$lTsmsl.{4iisg1g{FInqqq'|w".<1(6{€sfi4fig
Tn(rr< 9fi61 {ai a-irE
,!T{ crFr<lt(F{ ,rdF Esls{ TflE "m<| t{R({Jj$ trq ffirE wlsffifi
oil1<|
:il qslsd{la <mo tg6 ftft c<fifrFwtft<s{iTl{w fi
cqsRs eqF {a(E fil q{fr {ajt{
qc$cqr
(sT{-Ffr{4' 1}' 'R5lii
({) €rs< cqr6 q{ crl'{ 'ls gc{ nl 4|{rE wlgn {G]€ rlf{q{ <13
tqfi qqq r<FftFmft rq e<r< t
8C9
A WAYTO 1SI-AMI
BANKINGI CUSTOMS
& PMCTICE

(a) ,{{fr{ E$1irl{ ,!Tn{$ crFFFlffiti slrq qst-s<d{t qz<{T.s sldt q(Fi{
qFf6tq{q T{'F 'IzT r
qFF sglsjlTl'f s{fr ftq{ (<F1iffii qlfd({ {stq< {{t {Tr<it ,ttT-(EEq:r
s ffi cRftF{lA< gfirt 4tq-{:F{(E'u.rcr{4t I
({) {fii{iii q{] q{r{t{ {{t <q clt{ ft TFr{ q<( csF q{-1lt ftfr{
c(I1l{l-fi q$& ms$ EcT.qq Srd{ firG E.< | {slqfi:ffi qqfi-co .fffi{ EtF?l atf{re <{ |
(s) nfi coh srfr q$ii'+ fr-ql .filtpma{ aftq {srs< *rT E{-rqrrrq ron qq€i-
c{ftftffi {trr coF .rd "Jfu qt qr{\esl qfiR{ eRrTs<lfrq F{(< { cr frq{
ctl'ltfi qiioR {c{caefiq q-dq;u 'r(r.itfi q'iFr{6T qrsr{ r
(D)fiEFinE nTC@{<ies wfqtr.qt'f ,ldfrfo Frflr{{dsR .1qFKara 1ffir [6sq
c{T{-
. sdfr{ lRNi"l
. sq{ q& Ersltre T{i
o clxtrflftfd qRq
. E'i{"rn-{wn+ts
o sRlqr<r"f{ {{r.ra etftrl qaRlqR[qtfirtn q{] emerft"F {<tqls cF{ Tfir{J 4l F!i4 €
{l-rl (T{ l
. qq q{rElq <t (Efras <fu 18ffi T<r.t{ si{i :tsq{l ct qtafi qql ,!dfi Tqn FIffi Er
<t9u4l({I9 "fIGl
. Rqfteklo{ tR{6 EaF Rfr&fi{IA{ {l{ ql'djsfte rdl r{re 11(l I
qEF q.$ft afi q]z<F+or?qt{ qqfr i-{sr-r'cnqs q{r .{Tafistcdrl {<i< qr'qq{ E{ vRrn
jr{R 5t qs-Trcrt'l q?rd G-cdq ar6a, {c< .
(s) Eq,tq(<frfrFm? sF cq$ fl c{14t{sr-Tc lffi e+ro ffi< {fr q ftq{ c<Fi}ffi
t{sr'Tcfi qtet {r+rR"fi{.t @ *u q<( Us csrq qqa RRfrFffif q? ht tdo_am<{rdja "nq?€,i
tii{"t V.qq-{ F{]Rnaqt< |
(q) {ft sqErc<fii+F$fu $<t (afi-Q{er{qnl gF}n1ffi eqmerfirq{ ss fu I]R-l-{s]ft qqr
c<frftffi q erre <rd*I qqRtcs1{e|sFqfii.{ <r<sr<q <stsroR n].l$ ii-e{ C<fifrftfl? q6-
qls qffi qE i Fdl.o 'lkl< q<<fficTTqqe,trc<RftFT]A<dle sti cd{ q|{ aUTtT it I
(<r)sq\ Ffrfuffi t(F q<r{ ElR q{(<tr{ Br*t <Fl€ "fl(< fi ,iRt qc,sl nr"ttFir-qtqfrS<
c<fifrffi< a<te<n".mq qqfr €s{ T{iill-cq cqatrqloltrnQ"lqRr:t sto sn Tr{ Fqt cqf+r
q{,jr fis'ca eb (s) srsqq l]qE c$rdi B6 q{.il{ +tffi << r
(.$) &qT (<Fftffi< EIit qqr{ q1s qFmfr {g]sfld?l TJT(T TdTi b"rt'|{ Fnrc a(< |

{rdl-gb 3
,cdfr qqscfi 16 t-c?{ it al|$r4seF E14 c:rasF 4sqt Wls< <l ,9i q]t{-qTqwlltt< cnfr-<
qtfi c!
"lT€1tel'l] qa<cfifrffin \q Eqsc{{ vli+r< Ex a< + r ,!? <T<taffarl]q 'l]€{ qslst-Tj
wl Rfi? q<( .cdfr{ ql€ qls{ astqcrnqii.sF q$sct <1clll I

8C8

Você também pode gostar