{"id":33592,"date":"2024-11-06T14:51:18","date_gmt":"2024-11-06T14:51:18","guid":{"rendered":"http:\/\/daruliftabirmingham.co.uk\/home\/?p=33592"},"modified":"2024-12-09T01:21:18","modified_gmt":"2024-12-09T01:21:18","slug":"can-the-cash-value-for-the-goodwill-of-a-business-be-inherited","status":"publish","type":"post","link":"https:\/\/daruliftabirmingham.co.uk\/home\/can-the-cash-value-for-the-goodwill-of-a-business-be-inherited\/","title":{"rendered":"Can The Cash Value For The Goodwill Of A Business Be Inherited?"},"content":{"rendered":"<p style=\"text-align: right;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Fatwa ID: 07644<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b>Answered by Maulana Abdurrahman Mohammad<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b>Question:<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Our late father had an agency for a textile company based on a commission basis. Simply, if we sell for R1000, we get a 5% commission once the account is paid to the principal company.\u00a0 That agency was passed onto us 3 sons before Papa passed on in 2017.\u00a0 The agency has no stock and is a pure commission received on a mutual agreement that we call on the customer, take care of the client, and ensure that the sale is always concluded to the end.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">The agency agreement was then re-signed with us 3 brothers, our holding company, and the principal textile company. I am the main representative for the agency. In August 2021 our brother Imran passed on and the surviving brothers are myself and Imtiaaz.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">In attempting to sort the estate, it\u2019s unfortunate that our late brother\u2019s family are now claiming that the agency has a &#8220;Goodwill&#8221; value and part of the payment to them should be &#8220;Goodwill&#8221; value for the agency. The agency is one part of the business, whereas the other two divisions are a retail outlet and a wholesale portion.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Payments have been made to Marhoom Imran\u2019s family according to cash held in the bank, and stock held (33.3%) = to his share. (There is a dispute in regard to the timeline of calculation which is outside of this claim)<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">If the principal takes the agency away, we get no money or compensation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">If the principal closes down, we get no money or compensation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">If the principal decides to change the area demarcation of customers that we serve, there is no compensation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">If the principal decides to change representatives, there is no remuneration for customers that we brought to the business etc.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Based on the above, simply the question of &#8220;Goodwill&#8221; or a civil business value to the agency is what we need to know. Does Sharia have a component for this type of value and is Marhoom Imran\u2019s family entitled to such a portion? If it does allow, how will the calculation be done and do they get 33.3% after all expenses and deductions?<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b>In the name of Allah, the Most Gracious, the Most Merciful<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b>Answer:<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b>Your Business Situation<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Based on the terms of your contract, it appears that you and your brothers are involved in a Mud\u0101rabah arrangement as there was no capital contribution from your side and you and your brothers are primarily responsible for providing labour for the principal textile company.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><span style=\"font-weight: 400;\">Fatawa Hindiyyah describes Mud\u0101rabah \u201cAs for its explanation in Sharia, it is a contract for partnership in profit with money from one side and work from the other side, so that if the profit is stipulated in its entirety for the owner of the money, it is merchandise, and if it is stipulated in its entirety for the Mud\u0101rib, it is a loan.\u201d<\/span><span style=\"font-weight: 400;\">[1]<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><span style=\"font-weight: 400;\">By describing your business as an \u201cagency agreement\u201d, you act as agents operating on commission selling textiles but not maintaining any stock of your own, which further categorises your relationship as a broker-based (Dall\u0101l) arrangement<\/span><span style=\"font-weight: 400;\">[2, 3]<\/span><span style=\"font-weight: 400;\">. Therefore, your earnings are strictly derived from the commission on sales and not from direct ownership of business assets like inventory or property.<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b>Goodwill Value in Islam<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><span style=\"font-weight: 400;\">According to Investopedia<\/span><span style=\"font-weight: 400;\">[4]<\/span><span style=\"font-weight: 400;\">:<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Goodwill is an intangible asset that accounts for the excess purchase price of another company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Goodwill includes proprietary or intellectual property, brand recognition, and other aspects of a company that are valuable but not easily quantifiable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">It&#8217;s calculated by taking the purchase price of a company and subtracting the difference between the fair market value of the assets and liabilities.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">In simpler terms, goodwill refers to the intangible value of a business beyond its tangible assets, such as its brand recognition, reputation, and customer relationships. Islamically, this intangible value is only relevant when a business is sold and is not considered wealth on its own. Such a business should be sellable and there must be a buyer willing to pay over the market value for a goodwill value to materialise.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><span style=\"font-weight: 400;\">Since your agency is structured purely on a commission basis without stock or tangible assets, there is no meaningful goodwill value. Any goodwill value (brand recognition, reputation, and customer relationships) would belong to the textile company. Moreover, claiming an inflated value without an actual sale or a buyer to pay over the fair market value would be impermissible. This would fall under receiving compensation without a clear exchange (exchanging money for an intangible value) which is classified as Rib\u0101 \u201cExcess wealth without compensation in the exchange of money for money.\u201d (Raddul Muht\u0101r)<\/span><span style=\"font-weight: 400;\">[5]<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b>Termination of Contract Upon Death<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><span style=\"font-weight: 400;\">Shariah law dictates that certain contracts, including Mud\u0101rabah, come to an end with the death of a partner unless otherwise specified in the contract \u201c(And the partnership is void) meaning the partnership of the contract (by the death of one of them) whether the other knew or not because it is a legal dismissal.\u201d (Raddul Muht\u0101r)<\/span><span style=\"font-weight: 400;\">[6]<\/span><span style=\"font-weight: 400;\"> This means that when your brother passed away, his Mud\u0101rabah contract was terminated. As a result, his share of the partnership did not pass to his heirs. Note that a business relationship is different from the ownership of assets or investments which would transfer to heirs. Unlike stocks, properties, or other investments with shares, a business contract does not get inherited unless specified in the contract.<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">As you noted, your agency has no stock or inventory to pass on to heirs, and this commission structure also terminates upon the brother\u2019s death. The proceeds from the commission your brother earned up until his passing can be distributed to his heirs but beyond that, there is no tangible asset to inherit.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b>Goodwill in Inheritance<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">If there was a goodwill value associated with the business, it would need to be realized through the sale of the business. The goodwill value only materializes when there is a buyer willing to pay above the market value.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Due to the agency\u2019s contractual structure, only the principal company can select representatives and partners. This limits the market for the business, as no external party can buy a share. Theoretically, if the business could be sold, the business would have to be sold to the surviving brothers. By paying the fair market value, you would instead be purchasing your brother\u2019s share of the agency instead of paying the proceeds from your brother\u2019s commission. In that situation, whether you attach a goodwill value or pay the fair market value is up to your discretion. This is only in the case if the agency could be sold.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><b>Conclusion<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Claiming a goodwill value without actually selling the business contradicts Shariah principles because intangible assets like goodwill cannot be considered wealth unless they are sold or monetized. Since your brother\u2019s wife is claiming an intangible, hypothetical goodwill value without an actual sale or bidder, this claim would fall under the prohibition of Rib\u0101.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Only Allah (\u0639\u0632 \u0648 \u062c\u0644) knows best<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Written by Maulana Abdurrahman Mohammad<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Checked and approved by Mufti Mohammed Tosir Miah<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Darul Ifta Birmingham<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">References:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">\u0623\u064e\u0645\u064e\u0651\u0627 \u062a\u064e\u0641\u0652\u0633\u0650\u064a\u0631\u064f\u0647\u064e\u0627 \u0634\u064e\u0631\u0652\u0639\u064b\u0627 \u0641\u064e\u0647\u0650\u064a\u064e \u0639\u0650\u0628\u064e\u0627\u0631\u064e\u0629\u064c \u0639\u064e\u0646\u0652 \u0639\u064e\u0642\u0652\u062f\u064d \u0639\u064e\u0644\u064e\u0649 \u0627\u0644\u0634\u064e\u0651\u0631\u0650\u0643\u064e\u0629\u0650 \u0641\u0650\u064a \u0627\u0644\u0631\u0650\u0651\u0628\u0652\u062d\u0650 \u0628\u0650\u0645\u064e\u0627\u0644\u064d \u0645\u0650\u0646\u0652 \u0623\u064e\u062d\u064e\u062f\u0650 \u0627\u0644\u0652\u062c\u064e\u0627\u0646\u0650\u0628\u064e\u064a\u0652\u0646\u0650 \u0648\u064e\u0627\u0644\u0652\u0639\u064e\u0645\u064e\u0644\u0650 \u0645\u0650\u0646\u0652 \u0627\u0644\u0652\u062c\u064e\u0627\u0646\u0650\u0628\u0650 \u0627\u0644\u0652\u0622\u062e\u064e\u0631\u0650 \u062d\u064e\u062a\u064e\u0651\u0649 \u0644\u064e\u0648\u0652 \u0634\u064e\u0631\u064e\u0637\u064e \u0627\u0644\u0631\u0650\u0651\u0628\u0652\u062d\u064e \u0643\u064f\u0644\u064e\u0651\u0647\u064f \u0644\u0650\u0631\u064e\u0628\u0650\u0651 \u0627\u0644\u0652\u0645\u064e\u0627\u0644\u0650 \u0643\u064e\u0627\u0646\u064e \u0628\u0650\u0636\u064e\u0627\u0639\u064e\u0629\u064b \u0648\u064e\u0644\u064e\u0648\u0652 \u0634\u064e\u0631\u064e\u0637\u064e \u0643\u064f\u0644\u064e\u0651\u0647\u064f \u0644\u0650\u0644\u0652\u0645\u064f\u0636\u064e\u0627\u0631\u0650\u0628\u0650 \u0643\u064e\u0627\u0646\u064e \u0642\u064e\u0631\u0652\u0636\u064b\u0627 \u0647\u064e\u0643\u064e\u0630\u064e\u0627 \u0641\u0650\u064a \u0627\u0644\u0652\u0643\u064e\u0627\u0641\u0650\u064a. (Al-Fat\u0101w\u0101 Al-Hindiyya, vol. 4, pg. 285, Al-Ma\u1e6dba\u2019ah Al-Kubr\u0101 Al-Am\u012briyyah via Shamela)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">(\u0627\u0641\u0652\u062a\u064e\u0631\u064e\u0642\u064e\u0627\u060c \u0648\u064e\u0641\u0650\u064a \u0627\u0644\u0652\u0645\u064e\u0627\u0644\u0650 \u062f\u064f\u064a\u064f\u0648\u0646\u064c \u0648\u064e\u0631\u0650\u0628\u0652\u062d\u064c \u064a\u064f\u062c\u0652\u0628\u064e\u0631\u064f \u0627\u0644\u0652\u0645\u064f\u0636\u064e\u0627\u0631\u0650\u0628\u064f \u0639\u064e\u0644\u064e\u0649 \u0627\u0642\u0652\u062a\u0650\u0636\u064e\u0627\u0621\u0650 \u0627\u0644\u062f\u064f\u0651\u064a\u064f\u0648\u0646\u0650) \u0625\u0630\u0652 \u062d\u0650\u064a\u0646\u064e\u0626\u0650\u0630\u064d \u064a\u064e\u0639\u0652\u0645\u064e\u0644\u064f \u0628\u0650\u0627\u0644\u0652\u0623\u064f\u062c\u0652\u0631\u064e\u0629\u0650 (\u0648\u064e\u0625\u0650\u0644\u064e\u0651\u0627) \u0631\u064e\u0628\u0650\u062d\u064e (\u0644\u064e\u0627) \u062c\u064e\u0628\u0652\u0631\u064e\u061b \u0644\u0650\u0623\u064e\u0646\u064e\u0651\u0647\u064f \u062d\u0650\u064a\u0646\u064e\u0626\u0650\u0630\u064d \u0645\u064f\u062a\u064e\u0628\u064e\u0631\u0650\u0651\u0639\u064c (\u0648\u064e) \u064a\u064f\u0624\u0652\u0645\u064e\u0631\u064f \u0628\u0650\u0623\u064e\u0646\u0652 (\u064a\u064f\u0648\u064e\u0643\u0650\u0651\u0644\u064e \u0627\u0644\u0652\u0645\u064e\u0627\u0644\u0650\u0643\u064e \u0639\u064e\u0644\u064e\u064a\u0652\u0647\u0650) \u061b \u0644\u0650\u0623\u064e\u0646\u064e\u0651\u0647\u064f \u063a\u064e\u064a\u0652\u0631\u064f \u0627\u0644\u0652\u0639\u064e\u0627\u0642\u0650\u062f\u0650 (\u0648\u064e) \u062d\u0650\u064a\u0646\u064e\u0626\u0650\u0630\u064d \u0641\u064e (\u0627\u0644\u0652\u0648\u064e\u0643\u0650\u064a\u0644\u064f \u0628\u0650\u0627\u0644\u0652\u0628\u064e\u064a\u0652\u0639\u0650\u060c \u0648\u064e\u0627\u0644\u0652\u0645\u064f\u0633\u0652\u062a\u064e\u0628\u0652\u0636\u064e\u0639\u064f \u0643\u064e\u0627\u0644\u0652\u0645\u064f\u0636\u064e\u0627\u0631\u0650\u0628\u0650) \u064a\u064f\u0624\u0652\u0645\u064e\u0631\u064e\u0627\u0646\u0650 \u0628\u0650\u0627\u0644\u062a\u064e\u0651\u0648\u0652\u0643\u0650\u064a\u0644\u0650\u060c (\u0648\u064e\u0627\u0644\u0633\u0650\u0651\u0645\u0652\u0633\u064e\u0627\u0631\u064f \u064a\u064f\u062c\u0652\u0628\u064e\u0631\u064f \u0639\u064e\u0644\u064e\u0649 \u0627\u0644\u062a\u064e\u0651\u0642\u064e\u0627\u0636\u0650\u064a) \u0648\u064e\u0643\u064e\u0630\u064e\u0627 \u0627\u0644\u062f\u064e\u0651\u0644\u064e\u0651\u0627\u0644\u064f\u061b \u0644\u0650\u0623\u064e\u0646\u064e\u0651\u0647\u064f\u0645\u064e\u0627 \u064a\u064e\u0639\u0652\u0645\u064e\u0644\u064e\u0627\u0646\u0650 \u0628\u0650\u0627\u0644\u0652\u0623\u064f\u062c\u0652\u0631\u064e\u0629\u0650.(Radd Al-Muht\u0101r, vol. 5, pg. 656, Darul Fikr Beirut via Shamela)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">\u0644\u0650\u0623\u064e\u0646\u064e\u0651 \u0627\u0644\u062f\u064e\u0651\u0644\u064e\u0651\u0627\u0644\u064e \u0641\u0650\u064a \u0627\u0644\u0652\u0639\u064e\u0627\u062f\u064e\u0629\u0650 \u064a\u064e\u0628\u0650\u064a\u0639\u064f \u0628\u0650\u0627\u0644\u0652\u0625\u0650\u0630\u0652\u0646\u0650 \u0643\u064e\u0645\u064e\u0627 \u0647\u064f\u0648\u064e \u0645\u064f\u0642\u0652\u062a\u064e\u0636\u064e\u0649 \u0627\u0634\u0652\u062a\u0650\u0642\u064e\u0627\u0642\u0650\u0647\u0650 \u0645\u0650\u0646\u0652 \u0627\u0644\u062f\u064e\u0651\u0644\u064e\u0627\u0644\u064e\u0629\u0650 \u0641\u064e\u0625\u0650\u0646\u064e\u0651\u0647\u064f \u064a\u064e\u062f\u064f\u0644\u064f\u0651 \u0627\u0644\u0652\u0628\u064e\u0627\u0626\u0650\u0639\u064e \u0639\u064e\u0644\u064e\u0649 \u0627\u0644\u0652\u0645\u064f\u0634\u0652\u062a\u064e\u0631\u0650\u064a \u0623\u064e\u0648\u0652 \u0628\u0650\u0627\u0644\u0652\u0639\u064e\u0643\u0652\u0633\u0650 \u0644\u0650\u064a\u064e\u062a\u064e\u0648\u064e\u0633\u064e\u0651\u0637\u064e \u0628\u064e\u064a\u0652\u0646\u064e\u0647\u064f\u0645\u064e\u0627 \u0641\u0650\u064a \u0627\u0644\u0652\u0628\u064e\u064a\u0652\u0639\u0650 \u0641\u064e\u0632\u064e\u0627\u062f\u064e \u0642\u064e\u0648\u0652\u0644\u064e\u0647\u064f \u0623\u064e\u0648\u0652 \u0641\u064f\u0636\u064f\u0648\u0644\u0650\u064a\u064c\u0651 \u0644\u0650\u064a\u064f\u0646\u064e\u0627\u0633\u0650\u0628\u064e \u0642\u064e\u0648\u0652\u0644\u064e \u0627\u0644\u0652\u0628\u064e\u064a\u0652\u0639\u064f) \u0644\u0650\u0623\u064e\u0646\u064e\u0651 \u062d\u064e\u0642\u064e\u0651 \u0627\u0644\u0652\u0642\u064e\u0628\u0652\u0636\u0650 \u0644\u064e\u0647\u064f \u0639\u064e\u064a\u0652\u0646\u0650\u064a\u064c\u0651 \u0648\u064e\u063a\u064e\u064a\u0652\u0631\u064f\u0647\u064f. (Radd Al-Muht\u0101r, vol. 5, pg. 269-270, Darul Fikr Beirut via Shamela)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/www.investopedia.com\/terms\/g\/goodwill.asp#:~:text=It's%20calculated%20by%20taking%20the,year%20and%20record%20any%20impairments\"><span style=\"font-weight: 400;\">https:\/\/www.investopedia.com\/terms\/g\/goodwill.asp#:~:text=It&#8217;s%20calculated%20by%20taking%20the,year%20and%20record%20any%20impairments<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">\u0641\u064e\u0636\u0652\u0644\u064f \u0645\u064e\u0627\u0644\u064d \u0628\u0650\u0644\u064e\u0627 \u0639\u0650\u0648\u064e\u0636\u064d \u0641\u0650\u064a \u0645\u064f\u0639\u064e\u0627\u0648\u064e\u0636\u064e\u0629\u0650 \u0645\u064e\u0627\u0644\u064d \u0628\u0650\u0645\u064e\u0627\u0644\u064d (Radd Al-Muht\u0101r, vol. 5, pg. 168, Darul Fikr Beirut via Shamela)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif; font-size: 12pt;\">(\u0648\u064e\u062a\u064e\u0628\u0652\u0637\u064f\u0644\u064f \u0627\u0644\u0634\u064e\u0651\u0631\u0650\u0643\u064e\u0629\u064f) \u0623\u064e\u064a\u0652 \u0634\u064e\u0631\u0650\u0643\u064e\u0629\u064f \u0627\u0644\u0652\u0639\u064e\u0642\u0652\u062f\u0650 (\u0628\u0650\u0645\u064e\u0648\u0652\u062a\u0650 \u0623\u064e\u062d\u064e\u062f\u0650\u0647\u0650\u0645\u064e\u0627) \u0639\u064e\u0644\u0650\u0645\u064e \u0627\u0644\u0652\u0622\u062e\u064e\u0631\u064f \u0623\u064e\u0648\u0652 \u0644\u064e\u0627 \u0644\u0650\u0623\u064e\u0646\u064e\u0651\u0647\u064f \u0639\u064e\u0632\u0652\u0644\u064c \u062d\u064f\u0643\u0652\u0645\u0650\u064a\u064c\u0651 (Radd Al-Muht\u0101r, vol. 4, pg. 327, Darul Fikr Beirut via Shamela)<\/span><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fatwa ID: 07644 &nbsp; &nbsp; Answered by Maulana Abdurrahman Mohammad &nbsp; Question: &nbsp; Our late father had an agency for a textile company based on&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[17],"tags":[],"_links":{"self":[{"href":"https:\/\/daruliftabirmingham.co.uk\/home\/wp-json\/wp\/v2\/posts\/33592"}],"collection":[{"href":"https:\/\/daruliftabirmingham.co.uk\/home\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/daruliftabirmingham.co.uk\/home\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/daruliftabirmingham.co.uk\/home\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/daruliftabirmingham.co.uk\/home\/wp-json\/wp\/v2\/comments?post=33592"}],"version-history":[{"count":5,"href":"https:\/\/daruliftabirmingham.co.uk\/home\/wp-json\/wp\/v2\/posts\/33592\/revisions"}],"predecessor-version":[{"id":34273,"href":"https:\/\/daruliftabirmingham.co.uk\/home\/wp-json\/wp\/v2\/posts\/33592\/revisions\/34273"}],"wp:attachment":[{"href":"https:\/\/daruliftabirmingham.co.uk\/home\/wp-json\/wp\/v2\/media?parent=33592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/daruliftabirmingham.co.uk\/home\/wp-json\/wp\/v2\/categories?post=33592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/daruliftabirmingham.co.uk\/home\/wp-json\/wp\/v2\/tags?post=33592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}