www.BANGLA

KITAB.c

om

s w a m ~ ~ r n q ~ ? ~ w m w m , ~ * ~ ~ ' s y t m c m m s l " \ m m m ~ * m ~ m m m l s ? ~ ~ ; r l m m 3 . m 1 9 ~ ' ~ say %P~ETEJ% + m i q c m d TWTDI~ w TCT TRAI m I 4 % a ~ w - ~ ~ m , m ~ m - ~ m ; r w n ; r a ~ ~ m - i % m = ~ y r a ~ ~ ~ ~ s~",mm%!m,mwm-~Mwl

www.BANGLA

KITAB.c

om

w ~ ~ ~ w ~ s ~ ~ % ~ F R w ~ ? ? ' ? % @ m m m 3 n l a s l w 4 ~ a s s s l q n ~ , s ? l ; r ~ m m s p R ~ w m r n ~ a m ~ ~ m W d % m m wm rn m, - w*m m m Tt?@lGl (Risk) WV.3 I 7T4 4$3J3 01, -em a T F h w-Gmw @ %,* qem p' ifYT q q m, qz$q ~ - w m * = m m ~ * s m q ? ~ ~ ~ ? i b T ~ f @ R l ~ ~ ~ ~ % ~ ~

~ % ~ f @ W ? l ~ f i ~ ~ ~ ~ ~ ~ wmq%ml

www.BANGLA

KITAB.c

om

www.BANGLA

KITAB.c

om

www.BANGLA

KITAB.c

om

q ~ ~ ~ m k w ~ ~ ~ , ~ ~ w m,m @ m5t 4- Fq q;Rm * na, qtqlquai41cq~ xv ++I TTII WR I I 4Fi ~+RFII~ 4- ~ w C T ~ ~ I ~ ~ ~ V , Q - R ~ W C W B ~ ~ ; T ~ ~ ~

f - a q w m 3 l '

* ~ r n < m < ~ . - r m 4 3 * m + *I I ( m m rmi-ms *) mw m-(srs;n n, 4% Sa rn *mxx -wmm m e m@m m4 3 4% B%* ~ ~ e m W ~ G n l m m 4 3 1 www.BA

NGLAKI

TAB.com

W w 4 m * 4 P R i m m ~ i m t w , ~ ~ ~ ~ l%i%m5-i ~~ m .qicwl v qem CWX~ m q qm % I m ; r r q a m q . m r q m . n e g f m 4 ~ ~ q g

mq w,m $@i m q qTi-h% m qeg 3-t Tt

qernmqmm'& 1

Wtzair ~ m s 'v@v~ m?n ~ i f a (money)

@jlFE m' (Opportunity cost) VRmiclt313q k % T h I 4%

I V R ~ ~ ~ m p i m m ' 3 1 1 c ~ s n I

mq ,a O W W ~ ; ~ T ~ T ~ I ~qjy;nism ~ ~ 3 a ~ ~ -@ % (money) m;T;r f%?2 3 3 ~ 1 W 9 I

473. cnm mt * W5-i m m C W

W,We xmz, I cqiwicw 4P m W ~ I

e u n ; r w m ~ a \ a q ~ , ~ ~ ~ ~ ~ R w m , c o * . W s c * T m ~ ~ ~ w , m m m c a F i q m Cma f 8 y q m~M r m W* F 4 l m I fi q q y

-'+him Wq-Rm ism imt m y-t m C.7,

~ m v m ~ ~ m m m ~ , m r n s l y ~ ~ m FEpq T C ~ ~ * 1 3 i i ST* & @ w

isBmewc;m,.~mn%;r?prm$i m m m , ~ m * ~ F E ~ c l f ~ ~ ' * m w ~ ~ 3 % y ~ 4 c m ~ ~ m ~ ~ ~ 1

1 3wmtm3 ( % . ) - q a m w , @ m * m *

www.BANGLA

KITAB.c

om

qga '-Y C?RT 4 Ta &hTh T J n, T& (money) p t (opportunity cost) CT ~ s h ~ ~ 6 3 I

GFRT, ~ ' r ~ ~ ~ ~ , ~ . S . m ~ ~ t msma 9 7 J P r n G F i T f % i T ~ \ 3 @ I

www.BANGLA

KITAB.c

om

(>) 4% @3lm @mPil Qqm wq4q-m 3% a7 9 m, m m f o r * Q i l m I q a @ m P i l - a r . r c i m N M w ? l - ~ ~ q-% Bmnt *,a ED cm WjFm (Opportunity cost) FEW Qil W I

~ W ~ T W ~ W W C Q , m-43- m 4 f l v,?i B w\m wm T,?i q3 Ti, 43 m T9-i-q~ ~ m m ~ 4 - i ~ 4 ~ ~ ~ ~ G 8 3 ~ ~ m

* s f 1 B m ~ * . ~ m m ~ 1

www.BANGLA

KITAB.c

om

M %@TFrt Ti T C I 3iw 43- 3% m T3-t

w E 3 * l a ? ~ , ~ m * * m

rn ( ~ 0 1 1 Over) msi G;JS I' qm

maTl"\mm-QFim~c1~~m'ZHc1*z~ TTX 3-l m, m or w\m w rn %% 'mtm w c w $ r n m m m ~ m l w \ T n f t f m

rnd 4- cmq m, .- 4% %% 3% TiTTf+ ~ m r n ~ m m ~ , m ~ w m 4

~ ~ R ~ ~ ~ W I I q ~ w I & r n , ~ w @ ** $343 'ZHq (Tg m gJTm qm) 'ZHw&im *rnmqm~

m W w \ ' 7 s j a . r . , s t M ; f ; ~ m ~ ~ ~ T f h i m - ~ ~ ; ~ q B a Y m * ~ * r n a ~ s ~ qm 9&i@ m, 3-13\3

mi3 T4-t e 3 F m fZk?ml Q-tw-QFi wvi7l r n - 1 w w w R ~ m, 4- W\F 3 ymiqitm r n ~ m * ~ ~ * m ~ w m @ TGl CW I 6 BA ~q 43 R, PI? 9nq (Commodity) W3T@

sr.\+ w T?J I (vlie, W,T m3 43 fj- a q - m ~ ~ ~ ~ i ~ i ~ W v m l % 3 m f G q ) 4 *mm

I RTR I

i ~ T W ~ ~ % ~ T T . ~ G F ~ T % C ~ ' T T I ~ ? 4 * ~ ; m m , m ~ * ~ 4 a ; R m * 4 *

m ~ m ~ l ~ * 4 ~ 1 % 4 m m w f m ,

- + w a ~ ~ f % m ~ % w f ~ ~ q * m

'Fm-R (-~~t"\m) *iTt 6 I m *m y@=m * TXw m, Tt W R * *rn% %CI (Debt) I 4 TRCCI @ CGPjt-kSW 43% T373 f%?Fl ~ 1 % 9l-H 'TT I RFi W%l (Roll Over) q5 I GFWl, 4% -1 f?b CW *% (Debt) 9% Wf m m @ l

(9) smJm qcb 9tlwtcqm m m - r n CFh CTh riss %CT- (Debtor) R$@i'5 TI733 ~.p' W

* \ l T X w m 1 4 ~ ~ c s R @ & - & ~ & ~ ~

~ ~ ~ w l q 3 a f \ T I 7 3 3 ~ ' ~ w m q m a % t w c r i a m m r m ~ ~ ~ ~ q f + ; n - 4

w m m * m 5 ' 1 C I m ~ m l ~ * * a ~ ( 1 $ m u i b . i 3 t ; d ( * % * C l ~ m m 4 ~ ~ m * m ) 43f imnnsm~itcs

~ I ~ ~ ~ ~ ? ~ F R W H B I T ~ I ~

m S m s s n ~ m ~ ~ ~ * q q r r m ~ ' ~ ~ 4?4-*'&~.~m,'F$@7-- I'

?. (Roll Over) %%RR m-?%WfiW W I www.BANGLA

KITAB.c

om

(IW rn (q.) achr ,-, q 4h TIfti wi mi7 m, 4 w Wrn (TI.) m 'QI;Q31m .wpIG %* n q t % m , ~ m ~ m m q w w ~ . q . r w

M -IRIT rn I (T.) acht ~wxw, a;3 +itm 4mmgtz;rfqmmw+%m~m q - m - c T m * f ; r * , ~ s v w % * m

m q I q m (a.)-gjl T - P T t m i > ? o * * q r n e m % l 4 % e

w-qtm %I (a.) ThnFF y * wfl? rn Q7-R 'PlfQCPTtrf m f G G 4% 7h-N WPB cm Vi-Rq pq3w.J

(b) ymm imnn m

www.BANGLA

KITAB.c

om

(b) art",T '%@PI L/C at sight 47 @f&X 'W WQ' (GI

~ ~ W 9 ~ 1 c ~ m ~ m ~ v m q m m ~ ) 1 ? ' 1 ~ W ~ 4 l i r W f @ m p ' y v m a F ? m 1 4*mm&t6r;rtsmq*wql~v

R 6 R c t $ m ~ ~ ~ w 7 e r m ~ . . Wi%3 (Supplier) mrl . W q I

(q) TW 3- R h ~ e ~ 9 % m' m m m m , m w a q m * ~ 3 \ 3 m m m * q ~ m l q m a r t " , q ~

4 - t w c m ~ m ~ m ~ Q ' ~ I 4 w

w T i m ~ & t m . n s m , ~ ' 3 ~3-mm, (m-) 3pfmm w1

www.BANGLA

KITAB.c

om

m m m m s m m m m 6 g g q ; z 7 m ~ ~ ~ ? @ T ~ T ~ I ~ , ~ B W - ~ ~ ~ 4 m B m l ~ " \ m ~ m e p a m r * m - h v m 1 m , $ J m - m ; i m . ~ a ~ m m m e m q m m 3 m 3 m q m l * e ~ m - r m * r * v 4 T m ; w q m m e y m t r m m m r n ~ w * w, @'&= m - m @ f?p rn *' ?plfm fla~ mm vx I 4- M m, Rcwjt a m m m m - ~ m m w : % m m m

6h%' f%f& m, buy back %"\at .umt W 3 n ~

~ 6 ? @ ~ ~ ~ i s i r n & l

~ m ~ m - ~ v m ~ , m m 3 %

~ ~ ~ w o l m , g E i m ~ w I - g s i n ; r y m t m - I m , ~ ~ m ~ " r * p ~ ~ nrw*mamm*vwmf4fj;-4 % * f @ i ~ ' ~ m a q i h ~ l e * m . w .si;n -sh ** mq 3x3, mm m - m e m v w y E h ~ . i r n r a ~ e k i l ~ w m w + ~ ~ t ~ m ~ 1 4 m d w * m ~ ~ ~ s ~ c ~ m ~ B ~ w T i m m , m m m - m v m ; n l

c4 ~~ m-@%?lT %@ Ti, Qm f%%5 rn (Face r Value) m-m W, p, gm ~GRXE mm

mmmq1

y m q 4 w 47ha @ mc7f. 'SFilil-m* 4W Q-

?lim a;in Ti Gl 7T?3% (Secondary Market) m TTl I W TiTCI e, CWi!/W nfZi 4W

mm m, ~t 4 T ~ C I rn , a r-1~- w 4T m %%, wqm 4 m* m c r n ~ s h ~ * ~ m q m l . l u a t ~ . r t s l , 4s;r www.BA

NGLAKI

TAB.com

?88 ~ T k ~ \ ' 3 ~ ~ W b 8 ~ \ 3 ~ ~

w ~ ~ ~ ~ , r n ~ ~ ~ a r n o ~ ~ ~ p

4% .- 33fki f%& VB (Money) 'i32~m-t I w 4a;ur p'w-f~ qrmx m, 4 - r n m - m 4* m g R mq w, E* 4? m-rn sm;r.rm;r~n~mlw?tar~mmmql m ~ y ~ t m m m * * * m , m r n ~ ~ r n % m r m - ~ q * * ~ ~

m ; n l m * w r n m - m w , m ~ t * r r r m ~

~ n a i m * m m v * m m Tt e~ f * ~ % m ~ , m 4 a . , g m 3 % * , m

* m v m e m - m 5 i 3 m ~ m w

ml%am*&z'f4;~amnam\~3rnmm '%Fmm W" 43 Ym--C?? Rwrf+j --TlFfmt q73 I (,) d@m 4qp *w m+li iB 43 m.ir M

m m , ~ 4 * 4 1 m c 1 ~ r n m , m a 3 m m

whm Em3 - m m Tt =It* W,T sat .n-m,%, fq.;mf;mn WW (NBFIS) l (3% mm iww m m W,R TFmf+== qm m, m &T%l mCTm (Over Head Expenses) WfFKVI

TTi@ TC3 l WR di$%JN F I W - r n m y ,

f + p J + i m a S m , ~ ~ ' + ~ - ~ a m ~ c i ~ \ m w s t

4 ? m w * y m I 4 m m m

w m a ~ ~ m , ~ t ~ m o r ~ m m m v m ~ r n w m i % f + i m ~ ~ ~ * w m ~ ~ m i ~ w , ~ ~ ~ ~ t ~ ~ ~ I

e w m m r m m m v j y t % ~ W , ? w i E + i - p vttT?m-mmm~

www.BANGLA

KITAB.c

om

( 8 ) (Liquidity) ?F@JWR W TtWW %W C " l l L l L l Q W I CTh CTh Ww W

m R, 4P pEd3 Cr;qy. T97m 3- m, * 4%-

TQ33 IWm * se3-t mrr 4?t .nm c- - * ~ * m q w * m % l m t , ~ ~ m ~ ~ ? n ~ ~ ~ ~ m m r m ~ m w ~ W W , T ~ W r ; i l @ m ~ m m a v m f ? ? $ @mwrrra, M q q ~ @ i m m a ; ~ m q a r r s ~ n ~ ~ c c r a ~ c ; r ; n m m n . i % ~ ~ ~ m k m m ~ ~ m d Orcr W W k , @fmmw SmU T = p rn-f&q I saI q%f%?h S?J-%Rl (Short Sale) V, 4 T4i-3 *- ~*""nrm14rl;rfg4Bq'.srrmstsFif*%*mm9 * w ~ ~ w ~ ~ ~ % ~ @ V ~ ~ wm q ? m t r ~ ~ ~ www.BA

NGLAKI

TAB.com

(a) Over Head Expenses rm '?%Fit4 *Ti * w m w c l * w w ~ m t q p * ~ m t 1 4 ~ ~ m w w ~ ~ 9 i - i m ~ l

(8) 9-t h a q e m w sM? Q-44 %' v, TYW . r * i a m m ~ @ e m * m ~ - Wmrm ~ B P W - F W , ~ ~ W - W I m a w @ W W T t E W T.h Pi 99 Y@W&h 3- (Risk) a m 3 1 a . n r n m ~ m * 4 ~ ? ~ 3 1 ~ n e r n @ w m * 4 ? ~ c s n z r i i i p - ~ m a w a ~ a ~ ~ m t s r \ m s ~ ~ s q ~ r m a ~

www.BANGLA

KITAB.c

om

7% 3- I f- 01 m d i l q i 4 I ~9 m e m ~ ~ ~ ~ f m ~ ~ w m ~ m m e m 9 i m ~ w s * w * m q , . m , ~ m m - ~ m f @ m ~ ~ 1 n ~ ~ f 2 ~ m * m m ~ , w * o [ Y ~ * m w w ~ c o , ~ f i c J n a m ~ q . T ~ o [ ~ ~ s * r m m ~ 4T"\* orq- c m ~ m m ~ ~ ~ ~ ~ I Pwq- 4 3 m w m % ~ * m - m $m rn q T 0 , h ph~rm* ( ~ i s k ) G W @ $ T 3 ~ ~ ~ W rn I q* (Debtor) W 4% %elm qf5m m-@mf5 m 3% m q qm I 4Qrn qEq I ~ ~ ~ r n ~ m r n * ~ ~ m m 3-t 1 ymim mm m m * mw-mel mtT.qf5 m \ 3 m * m y ~ M * % ~ e 1 3

I I

~M'I mm m BTBW &m wt qm gyt I

~ ~ ~ ~ ~ r n a m m ~ I

www.BANGLA

KITAB.c

om

"&=Rr"'f--11*mlm*m~~

m m F@m m TTt I ++FIT== 6-3l .rfm?J b+Q3RT" ~*q'R.*;si;rr~m-rrrl~w*mdq<m * c * n % q m m m m m - m m a m W 1 3 %?W%GF 3-R" (m) ST9 $lVilWTT '*" (*) m q I m9 "T" TfG "4'73 Q-R * * m * m a t m ' f m m 4 , m '3'- ?@Ti?J&RR 4% "4'73 ?$$T W 1 4- '3" TfG m@(c*) c m n q q m , m TmmrnmTMT am-c+* cTtmn m,- 6~"mQmtm 4 ~ $ 3 W y f i m j l m m . 1 m r n 3 . 1 ~ ~ ~ " m " m ~ ~ q ? I ? % 3 m h m M m CTK'T3? CTR mf$; q* CTh mf$. CPhm rls in CWl (Service)

% ~ ~ l m c ~ ~ ' T t ~ q ~ m q m m m , ~ , ~ , Y ~ R ~ I ~ w ~ * v ~ , c ~ ~ w m m g ~ i h w m s m m ~ m ' m ~ m ~ ~ ~ ~ ~ ~ r i f t n z s i r ~ ~ ~ ' w m r n q ~ ~ \ r n o m t m ~ ~ ~ ~ ~ ~ m ~ ~ r n * $ am m-m "9rR3fw'9 ai;jrt W I

"%mt"a I%& m' TMPI omm TRQJ m, wy m m 479 T=fcw q+I-t m* ( W R $m) mu I 4% T* '%" 'WFmmah m i%% f%Rm

qmtzl-*q (Usufn1cts) v m m w 4 w m m f - - ~ m a m c ~ * ~ m l " 4 % *

%M Leasing W 9na I 'Tt (Lessor) ''$?jiT' (*-)

m q 4% q'a* (Lessee, 'mW w y* m ~ m m q m ' * " a z ; r t W l

3W-J mkm *d Tm6 BmQ fW aq3-a-m l3=mm wmtwt m-t ~WI-CF 4 3 w ~ m ammf%$ * ~ - ~ 9 m - R m ~ l m ~ ~ ~ ~ I ? m Q J c a F i ~ l m , m s t m w p m ? 4 3 o \ . r b * f = 4 m m q I

m,-4q W B m - R m m-Rmm m - R m T R Q J a * s ~ i ' n m 1 m , * m C T h m T m - ~ W y m f % m ~ i w ~ q ~ m - R m 979

? $ m - R m . r t 9 l ; n e w q ? m , m - m s r " ~ ~ i q m m ~ r n r n m ~ ~ w y ~ ~ ~ ~ 1 ~ 4 ' ~ ~ ~ = t C = t ? - ~ ~ S r n m q q I

www.BANGLA

KITAB.c

om

4 ~ 9 3 1 m p m m m * m S - q *

~ m W m l

$ 4 ~ ''@mY'T 4- m co, m a m si;rr 7% q*

~ ' % W R ~ T B F I m ~ ? Y ~ S W $573 c$t-f%~ 3 f + l h I m 9 Y % ~ ( ? + t r n cdTTm,w q?* m q3-R .si.rr rsinr w*' 4% m o r n 9tmcm w* * *Q -rrr I 43 Wiqr 4~ TYR~ aim -+ ?%I T4- t q, v3 *q.l m m ?Y%@ ~ r m ~ w m l

3

I

(w)**qe*w '51Ww,mmm TTFMTT $ % ~ 3 (Lessor) WITX I %%?iVDR

(Lessee) M Bflq -R sm o?q.l il I WY W ~s;t%'i+~ co~m mm~3- ( w l t t m m * )

-mm+,marn*9w?nl4mtt~*.sra, qem-m m w, VF@ cm-m B+ %Tt TX

- 1 m , 4 a m ~ i m t * 4 a m m T X ~ l + b ~ ~ m r n M ~ ~ m m - r r r , m rn q* ~clmwtw ~ a o , a ~ w m - R ~ ~ ~ % Z I ~ J - W I q ? ~ i ~ q m 3 % l c o m m w w a ~

3 4 ? 1 @ ~ ~ w 1

(8) qmm 'i@m gCrill rlaqci =vqm cwq mrn (Lessor) W, TR-c~ r n " i f i ~ 4 Q m r * w ~ , % w m s n u

*-Q (Lessee) I FWl t '3" E%l

Ttlw"'" 4 3 1 ~ ~ ~ ~ m ~ , 4 ? ~ s . m

rn 3I-q '%-"-43 * umjm, 9iTiWx *, f%g? f+i 4%

69 q-qqcrn mcq Yvvm m "S" +- * Qmwl

7 (a) 3bm GWIV 8 6 ~ ~ b i m F w I ( a ) % T t - $ ? m m m * m w m 6

~ - a q i ~ t w m r i ; F i i r n ~ ~ g m c a t l ~ * e m m a m q - r r r , m ~ m 3 ~ % - m x = i ~ ~ w ~ c o ~ ~ S t ~ Q W ~

m-I 01$6wmmc1mri;Fiirnmwm(m

m s f i m m 3 M 3 ~ w - r r r ~ ) ~ o r s r n m ~ , ( ~ * ) * ~ * * ~ m m m ~ r n q 1 www.BA

NGLAKI

TAB.com

(b)--mm%-sasi

(Lessor) VEWlGl (Risk) '4WX I qq qq, %TRKER (Lessee) -9 mi@ -9 -* qf$ s;rr-YE m sm, mF7 43 w-* ?$TTT~WI ('y*) r n I

I (>c) FQR (Lessee)

I a j i f i ~ ~ ' ~ + ~ a r ~ ~ v n ~ e m m m m ~ % qEI73 (3 ~4 SRCT 33'73 W On Account 43 f%%X

~ ~ t - ~ p ~ ~ ~ r q m ~ ? ~ m . m w m ~ t p m m

1 WI www.BANGLA

KITAB.c

om

a\?@iTW Tj'R (Lease) vm W~PFT W %, w, 4% 4* ~n\lffUq *, mil m qw m f*~ '- q'3ihm 4T 37% cm q%7 -* R-m RWm agq *mml~%c4il;rc4il;r***

? F k w R % l g 5 n ; m m * ~ * ~ f n a a ' ~ ~ T 3 t ~ ~ 1 4 m % i m ~ ~ ~ ~ q* (Financial Lease) Fit V, TI Tld% +m (Operational

Lease) cW &j WFR I?BP (is(aq F+u$%i~ m) m ~ . s n ; m ; ~ & m m ~ l

p ' m ~ ? r c h f w t q m m , % m q m q M rn?;m,~*rn~nt*rn~?~*~~ w \ 3 - - m w m 1 * 4 i ) m ~

(Interest) m' (Rent) 4% TF33 (Mortgage) *' h ~ ~ m ~ m ~ a ~ ' ~ ~ ~ % , m ~ ~ y q q $ W t m r n ~ * a r a ~ ~ w ~ ~ f l ~

.j* Ta 447 * 7 y w %T=-Tm $'ITly 3tfhiTR mqm, mw-wy* 4%qmm?.hrw - 1

m*qem3w+l-k3 a*m4qm * (Financial Lease) 4% ~m hq Wh3 h T?3

3Xwf3mfl*ma*mw1

( b ) m - f w m R * m - cs mm4 cww * qm qi-m 1' w, we* m T%-m ~ m m w ~ r n * % m q ~ M ~ ~ , 4 * s n ~ ~ 4 , ~ b i l i m * ~ w v s ~

Th @W@l W %TiEQTlGEl (Lessee) T3lW wtW1 m 3 E R w FmI s3J3RFim1 wh? *

@$l;;l & giW m"\-im (Lessee) "TtW WI wx I ~ ~ O [ ~ ~ " I ~ @ ~ R R ~ ~ ? ~ ~ W C ~ T , W I ~

www.BANGLA

KITAB.c

om

wyifi w-i-im p-taqt sat Wt -sa mm~ sd3 "~th m q , p' m9i a* m-t WJR m, m - R w s+$ Tt3fhm, ~ r z f ; ; r ~ ~ ~ ~ GW 9ichW?tWX FR 4%

\ . a ~ ~ ' ~ r n - m * ~ w m ; s i ; f i ~ ~ w l ~ t m f m ~ ' 9 i * m m * W * m m 4 qT73 W* TK? q?? W .t W (Offer) 6W m l m - m ~ * ~ " w ~ * * * 4 f 1 5 m r n * C t r n l

www.BANGLA

KITAB.c

om

4 %fhm-tm ' ? J R msi m Rmm 4 w

m 3 % ~ * ~ 1 m m q , q 4 ~ * ~ m e b ~ r n r n ( ( f $ r B ) r n l ~ar;iin,m 4ilP*gfi5$n;m

m m-Fm TPTI~S ~ ~ r n rn 43f653 TQ@ m -n 4%

. r n B w m M m w m ~ * m w m m q a c 3 v ~ g c l r 4 ~ y ~ w x e m m m ; f i ~ 4

~ C I ? ~ 4 * . r a r ~ ~ ~ m . m , m m . r ~ m m % ~ r n r n ~ - ~ (rn f3 m * q ) ?en V i R V f l

~ F q q ~ % ? ~ q ~ ~ g l ~ q l ~ ~ ~

(Lessor) 4T"\ W I I, T@FFFII q ; f i~ sl\jarq%Eiy-sa csm~i @

~ ~ ~ ? K ~ ~ ? @ T G J C ~ Q ? F T ~ J ~ J ~ ~ B * ~ ~ T V ~ ~ ,

wqFi ml7W.3 39i-% 3 t h h - R *+q w I

w-*mmmm-* (8 ) mt-431 CY% m-%fh a P x q p' m.

(Lessee) WY WRN &ill W q

c r ~ 9;3 w-+ w, * i ~ ~ i p m 9-a '9.3-FF% T T O ~ ; ~ T

T23 - I Jrlmcl TRiGZl TRTCq Grl Sa w-* m, ? ~ Y ~ R G Q , WR m w e fi ?h-tmi TEI f%% \j14 TW%

3t3C-l w-*?3im m *mm;J1I w@ (Financial Lease) TmQ 4% Y'Q'TKTJ W -

T f % ? r n r n " t t ~ r n T l W ~ ~ ~ ~ ~ ~ m ~ ~ ~ m l

( ~ ) ? b b m % * ) % m ~ 4 m m m a* R h c ~ W SIa* +-R (Lessor) W

m qi3 T l m F m q T l ~ ~ ~ m m m w-, 4yv-m-q-a %mt q% ca s& W"I - m I

(A) o r 4 & . a s r ~ w * - * ~ m I

@ m W * ~ ~ ~ w ' * m ~ m l 4 m m m c a & - i p c r * * ~ m m

artm ~h I 4-0 ?$iRFiR (Lessee) $ \ n i d i v i ~ i c . ~ (lessor) S f k ~ @ f@i% M M TGI RW f h %a I

B T % * * W ~ - R ~ * I ~ * 6q-R rn T t F W la%mT% % 4 -qrme Wpf6 q9-h Tcm Gn, aFR m%3 4W T'k&% WR$h (Benchmark) TIT4

wi WI a cliccli- m I or i+ms ~ h ~ l www.BANGLA

KITAB.c

om

>. London Inter Bank Offered Rate. 43 T?%@ mW m m sa-fk3 f%qvm-El

rn2iyHrc isi;ii *3 TtyT* -i% ? ! , m TRY ~h R k . % m GI GPR WTP~TT qmiq WI v t ~ 1 $6 Y* h a %MA (Lease) T% 4%

* ~ ~ ; j r arsr %WT% m, ol ~4- % y q &iq jq iw ic~,

. r f . j c " i ? r ~ m - i w , m ~ @ ~ ~ ~ I % ~ ~ I % n , % m * scim h* @i$?TV 74 @ (Risk) -m Twwl*m*mm*m*m * n m, 4% W-T% (Lessor) w rn I 4- f i %~TJ- we mq~ f+o\al q a &i3hwt \3

WE* * or? T-KW qcmsr-@rn + w m ((say, GI

~ i s i ; i i ~ * ~ ~ ~ o [ ~ f ~ c " T r n ~ ~ ~ .w-m-l% fl m) WTFi %mrmt (Lessor) rn WiW 'TFi'C? fl I TTh73 ?$% Y* V ! b R ~ ? k T (Financier) *i~m m wt m, of2je ~m w fw @ ~ ~ 4 m m m f l e w 1 csm~s?a%v- - F x ~ m r n f l m ( ( s 4 e ~ ~ t ~ m @ ~ m) o r m ~ s B ~ ~ % ; i ~ ~ w ~ m ~ ~ f i e 9 ~ ~ ~ @ ~ 3 t a m ; t q i m m w 1

www.BANGLA

KITAB.c

om

f % v t m m ~ r n r n ~ ~ ~ r l ~ m5-3*-mgla=1 4 3 m * $-4 m - 3 * Tommi( q, .wiqFi w Y+Kw q3-m ~ ~ l ~ , m ~ ~ ~ ~ w e ~ ~ r n o m , ~ * wi *-R 3% q* %.r q3 Tfsr 4ay 43 3% 3R.n (Debt) T P 7 % b T h l Q 'Yi- @?ITXI -W I %q mr: b m c 1 % t / ~ c m ~ ~ $ ~ ~ m q 4 q ~ i , mmm~%f%% mcft- I ~ q ~ ~ m r n

-sf 373, bmQ &lalW5I W CW a % P ~ 4 * ~ r n ; ~ . t l

www.BANGLA

KITAB.c

om

''- (Lessee) 4 m'% TTE. GI, 69 +I &qm ~ V T W W , =iW m ..... mvhii%dj EJ7l-R 4w 9F6 mCI m m m, nt L?:-R (Lessor) w m TRNFW OTc\ GI q G Qm 'l-m~misi;nmml4tmm

m % ? l W F % l m q ~ ~ q I"

4% TTqw m m w me rn g l w ? R (Opportunity Cost) Prna V. f&i W T m *q (% T3-t dm) -m 4F6 * d k q w m i a T%C? I

www.BANGLA

KITAB.c

om

* %+R W, 4% .in e m tim mi^ (Lessor) W I CClB % 95 w m m a, w 43 qn m m rn F$YT! % m m . s v m * m * * m m ~ Y ~ 4 ~ ~ ~ ~ ~ ~ ~ ~ ~ f @ F ~ f % i 3 1 ~ ~ ~ ~ p l m ~ ~ m M w eP m m m afvT?wmTfc?T" , crlw'e*>*m.im m . r t l u d ~ ~ m m d ~ % ~ ~ - t * & ~ n ~ ~ * ; ~ f $ c x 3 m ~ m ~ , a T ~ ~ r n ~ m , ~ ~ i o ~ m * m q ~ m l

www.BANGLA

KITAB.c

om

SW * m, W (Lease) @% qm REFI % w , ~ % ~ ~ % % m m m ~ ~ * f l ~ - n a ~ w ~ ~ ? W & ~ ~ q v a ; ~ ~ ~ ~ r m ~ r m ~

m-* (Sub-Lease)

( 5 0 ) 3 l - m ~ .zjd3 i?m q, TRT sv 4 m 4 ~ crlv %if%% m-m mm, (Wk- - 6qB.R mt4 3 f % l % ~ W+I m) .m %~TPTR (Ixssee) @@RNR (Lessor) @ T~* WT CTR * W 3 ~ r n ~ m a ~ ~ 5 ~ t ~ w m * W ~ m . * m m m r n w w TIT3 1 $6 4% f%h TIT-* (Sub-Lease) Cirms * m ~ ~ ~ c i ~ ~ r n ~ q ~ * q s ( m $ ? i ~ ) m q 3, rn & 4%

h~ ~ T k 3 4- GmCI I % nfzT Ti-?-* (Sub- Lease) ~Ina; * - qmajr;Q. m1T TCW caFlq , ~ i w ~ ~ . i i m f ~ W ~ m ~ ~ ~ m m ~ ' 2 m s m'% (37.) 4 a o , m m * f ; j Q r i ; a m m

4% f%h % (Sub-base) GW.3 E&f mi3

m-te isinw - I T N ~ f;p*.ise 4% r n ~ f ; r 6 i VRER +i~ T$%N (w.)-ail T+% m, TR- * c W . 3 * m q w W a ~ 2 n . @ m ? a @ d % ~ ~ Q I w v t m fien wQ"QI I % % fSk W ~ i ~ i m t (Sub-Lessor) GT? 4t9 GFh TYWEFY TEl ihm *' @ w % ? - a l m 4 w ~ ~ ~ m m w ~

&- E@R CW I W5JR 4% 9m-* (Sub-base) c ~ ~ ~ ~ ~ ~ ~ ~ ~ a ~ ~ ~ ~ WRW~~X%TWI'

The m w13T-t (?$?.)-4A $+F *q4 4%

~ ~ ~ a 3 . r a S m v m % f i h , ~ a m k m m ~ W% 43? 6 % ~ -4 3%a w T?3 1 G;S;;SiJI, 3 d 3 k @ - . j n 4 % m t ~ ~ i 7 ~ e ~ ~ m W 3 % w t Rvmh @ I I wiq (w.) 4% * % ~ m

2amarrrn-m~1*.21~1

www.BANGLA

KITAB.c

om

www.BANGLA

KITAB.c

om

(Head-Lease)

*,-a3 am m-wmim T& w - l . s m - " w ~ 3 ~ 1 4 % * ~ &

qa +GU+Wq $=iRmm r%plm wh m, ~ s % m G E ~ ~ + L ~ G + w ~m w I

m e m a, TI.^ cm M m m~imai

u r y % m m qmqaiGb m 3 ~ , m r f q CWW w l a q m , q a ~ q . r ; n - m ~ f i l ~

m q @ m , ~ ~ w t & ~ M ~ l m m t Qm W E4q marrc3m (Usufruct) FFTM I 4% Rjtsl

64 TR-% (Sub-Lease) T?3 ~ w i 4 i ~ i 4 ~ W

(Lessees) M I 4 W CW d%T q, m"\Y3 q qT< CEtq q 1

4QFIl WfWl ?@% (Financial Lease) 4W TGR@ * h F T % - r n ~ R r n ~ ~ ~ ~ ~ ~ wfFF?~fmmarmm.ma43mm-t*cm &m-ij~Ml * p - f k 3 ~ y * Ten3 &-f* -*t 3m ~ ? m m a ; i F ; 4 a ~ ; h s m % , w i a 3 1 ~ R ~ m ~ ~ m * m - r * & m 4 r n i n w o t m r w .rf* w l m m m ~ 3 m ~ ~ % m ~ ~ w w 1 W m * q w K m 4 @ m a ~

WI

www.BANGLA

KITAB.c

om

www.BANGLA

KITAB.c

om

www.BANGLA

KITAB.c

om

www.BANGLA

KITAB.c

om

www.BANGLA

KITAB.c

om

%tqmmi97 '3" "4" 1Qi-m 4m' aaf * rn fQ7fc-q 3;ir

-, m?T 9tf7-mRm M4 \3> m 0' m -qmTq I 'C7F9'

"sy"3 gnq 9t?mhlT m g% wm rn R, m q - 7 3 \35

m am' am .rs m, % "rt'b rlhq w m i m @ m w w m ~ " b " c m * m % r l h q ~l-mrnmm;ifl " q w 6 ? ~ > b m ~ ~ Q f l ? j 7 3 1 , -m\3 ''T 4m' 3a-t * "sy"m y m q wfm .z$q I Cg "q"3

%=mi cs m w?g =Tas rn, f& "l'B m ~ * ~ Q i - m ~ . m ? r y t l

(?) TiTR (Parallel Salam) Qm 4fas TRq m m , s w * m * m m , m m q~i-2- mmmmm;if I mmi,aea~~ih ( B U ~ ~ a c k ) g % ~ m , ~ ~ ~ k q i m l 4-f%h

? $ % m m t 6 ? ~ ' W q ~ * % f t m c r ; r a r c s , ~ w q W 3 . * ~ ' m m m a w - - M , meq?(Fi%$%)hsmq~ I,*W*- " I Grnmq, 3' '4' C?nm 43 qm am * 7h-R fm ~~~I '?I' 4* .sim?; * d, Y'31 rsih4*mbsy'~1m?Tm4*q%** W m qi3cq, '66 Tybl-m '4'-43 I i q 4TF-m Q' 'sya m q 91jTqq-R ym g%w W y t l w "I'* fiqw '4% TPFFR-R % m, m %' 'sh mu 4% $% + m i x i q t q m ~ + i ~ m h ~ ~ i a ~ ~ ~ h ~ *

www.BANGLA

KITAB.c

om

www.BANGLA

KITAB.c

om

" 1 % w ~ q ~ ~ ~ g ~ r l 3 n s m ~ ~ @

4 * * k . m v l W J r n m f l * v ~ . m d ? m r ~ m , ~ m m 5 ~ ~ i r ~ m ? n 4 , m m m r n * w ~ ~ ~ p m ~ ~ r n * m"l rn f+ Ti? *\3 v* $*I' rnTq - 4 ~ m r n ~ " I m - w , w m 4

--'mmqm 1 v*n~fl,gfii m* m m * c T r m m w m * m ~ , ~ 1 m , ~

www.BANGLA

KITAB.c

om

4% qViT3 '%Ti@? f%%Xt'jl W" (Islamic Investment Funds) W %3iTi 4W C%q 9- (m) R 4-

m M m m ~ q $ m w , m O F s r n 9 $ Zps~t*w~.rw*-m' j lm TIT I 'yiJ wi+i;l?~vsl~+ 9w CWI e e CWI CTX w m * ~ , w & q * m T 3 I - m 4 % m * * * m ~ o \ Y ~ r n W R ' N ~ M m ' 1 4 ?

~ ~ , W , m % t ? t w m m m m m,w 4 ~ m * h m ~ % * m ~ Y * I

4W w, C s y ~ ~ (-) 'TCW (Face Value) TW ~ T B f%% 3-1 BhC1 TIR W m d%%ZFfW- ~ ~ W @ ~ ~ ~ \ T ~ ~ % J C Y F % ~ ~ I

m, m w& 410: m mQk m q TPqFF m m e ~WIIW;J~I ~ d ~ l l h q + i *- ZLQS * 4%

T F f i B - R r n * ~ 7 n ~ r n , ~ * ~ ~ ~ e wt @,N ccli+qiwd m q qp I $6 sf^ ~ t $ i $ s ~ , ~ = t m g - m ~ e r n ? ~ q ~ m c g ~ ~ % m * m ~ , ~ ~ d - e w % ~ w , m ~ m @ ~ m m

1. Buy, Operate and Transfer.

mmtrPQP- ,o www.BANGLA

KITAB.c

om

s- (Equity Fund)

w m B T q $ & * m m

i%f?mst W I c$~%WX ~ f i (Capital Gain)-43 9tW T& I T*'? Crnm 373 CWm

q ~ ~ % m ~ m l 9 < m ~ ~ ~ 9 ~ ~ ~ J f k 3 y.Ttam (Dividends) TIWQ 3-t Tfh TXI om I

t .m~4*meq**q, 'S*m

RRXT 'TF? 4% W W-CT B I

~~ m mpw QT m-m 5% qri ~ ~ ~ , ~ ~ m ' 5 . m j t c J J * a ~ m ~ w TkJ I a 6?W3 -%7 (Dividends) TlrlTtg PRiR C S ; t m 3%- I www.BA

NGLAKI

TAB.com

www.BANGLA

KITAB.c

om

Sbb- ~ ~ ~ f % q j c , ~ ~ ~ ~ r [ s r r m \ 3 9 9 t ~

( ? ) * m m a ~ a g t m q q l mm ~ , m a m s r t l O F m 4- $@i * 4- w imq fft3-t *-arl @q m, WVFi m G-4 wR@f *j w q 4?@m cl.rw.ia f?wxi VF@ am wt I m +Y q m * g t m l m 4 ~ * 3 f ~ d m

*ml

(0) @ CTPTFh mP"f GQkT * FQ W m m , m m ~ ~ ~ G Q k T m W $ ~ ~ ~ Y ~ ~ W ~ B ~ O \ ~ R T R ' W O \ ~ W C W ~ ~ W T I m , C T P T F h s f T w " I l s ~ c ~ $ ~ w c Q ~ T c ~ , ~ ~ ~ ~ ~

mm1 .. .

(8) m CTPTFh m~*m-mmm,~* m m ~ m * ~ e m m l * m 3lT% -V &l'? (Money) -Q,

m q 3 m m ~ ~ ~ # w - m w l m ~ m ,

4 CWX T V ? (Money) mq W, W ~ w l T h - m ~ ~ - m m r n w l m l

mCTPTFhmm-mhmwp-m m . 1 q e a w P m ? 4 aqw3tme-m ~ m m ~ i p t c ? r r ~ v m , p - m i m m m (51% qext wPm I 3x-m -$& w, nf;i w - m (55% G-

~ V , ~ ~ ~ ~ W ~ " ~ ~ P I P F ~ ~ ~ ~ ~ , ~ ~ Y ~ ~ f ~ ~ ~ ~ ~ l - , @ P i % *

w &I + jil)~ 'Wm,m q ~ c k q m 4 wt q?" I

r n % ' w , Y T - v m * m - m Rprsfit *W W 373 I .%-%PI Soo m ofti 9 ( 5 m c r l a o , m ~ w - - M q m , k m cmn?mv ~ Q = T R C ~ $ W ~ ~ ~ I e c v k i m v * S O Q W ~ N ~ ' W ~ , W W ~ W 9QQ3IEI 9(5Wl?GW

c?ao,wHho m w - ~ ? ~ ~ W m m i TFWX 99 ~R-E~vqft i ~ ~ ~ a i d m t q ~ , b ~ W h ~ ~ T ~ m, 4 CVZ 9(5mPi3tEWv9(5WTb3'3-QrCslWmCa, -4 m m - m ~ d y ~ ' % m * , r n w Z a ~ . m I

~ T F ~ T X ~ ~ C ~ P ~ ~ ~ E W ~ ~ F ~ ~ Q W ~ ~ ~ q? , .mehqWTl m,m@m*, 9 Q W m m

m 9(5 w7T-m m, -wqFq c x r m m R* %TpFQm M p mar<"r 4 t m m T l mmCTym (9a w - m ) ~ q @ ~ O \ " r ~ m w - m r n m w t m ~ q m c ~ q @ + ~ T ~ m 3i-a i ? - ~ m q 3 ~ 2 p s t ; 4 ~ c r l a o , ~ m ~ ~ t 2 - 4 ~ ~ 1 m ~ w + ? w ~ f t w t e d h , m ~ ~ ~ m - 3 P I P F i ~ m e ~ ~ m C a l www.BA

NGLAKI

TAB.com

qoo Wad%tevhm%i%xmessrtm

4.m-siz"~f. m r n - m i f a y 1 q w t m - l - m m ~ ~ * ~ ~ ~ I ~ ~ ? I ~ ~ I C I ~ ~ * ~ 4 m ~ m ~ t ~ & - r m i m ~ ~ 3 ~ q ? I m e + & q t u m ( e ) * n s s n ; r q q ~ ~ ~ P ~ T ~ ? ~ Z F E F I W ~ ~ R T T ~ ~ I ~ T Y ~ ? @

CTPV% T F P m"\i'%I (Dividends) W$T T3 l

m q ~ y c r m c s m q ? i $ + n t m e & m - t s n ; r ~ ~ ~ * q a ? T * ~ m * y q ; r w m s t w & m m , ~ * % - T j T ? f s C F i B w * m m m s* '-rm,L4*~1~rnpam* -2 1 Tl'W8h ?VTb TF5 4 T d h WTI Purification

(*q) -?i%mt w -w32i I

3-t Capital Cain 43 9lW 3 W R CFOi *q

q - T V F ~ w ~ ~ 3 e m ? . r t m ~ ~ m ~ TA-CqI ( ~ ~ P ~ c m m i 3 ; 3 1 ~ m ~ ~ r n m ) I

rn C + h Vj m, v t @ CPlffm ZF3-m (Capital

Cain)-$3 qfW & 7F3n 33, -CI qm'l

CGFfl, C Q I E R ~ ~ J $ ~ T ~ % ~ W ~ V ~ ~ ? ~ , ~ r n q ~ q ~ i ~ ~ r n ~ ~ , ~ l a m f i m ~ ~ ~ m w , ~ ~ m m ~ m g m m ; r * , * w m m ~ g ~ ~ - t w d ? f h ~ ~ ~ ~ ~ % W ~ G % T / E E ~ R C T ~

r n ~ ~ ~ a q ~ r i ? i ~ q w ~ ~ n a q ~ ~ r n * p m q ~ a i i . y t @ m , o F i ~ ~ ~ ~ q w m n m ; i o & z i - f % " ~ ~ ~ m n s u t m j , ~ ~ ~ ~ , T m m l q c T P + k ~ q ~ ~ e ; m 4 * ~ 0 1 ~ ~ ( i ( f l - r m m

*3*9lrn*-rml ~TPsts l ; f i . r t a*rn

a m 4- m m, wt w-f?3 *WtT 9 ~ r n R * " f R t ~ ? ~ a m 3 ~ 1 4 r n C I ~ ~

m R TTCW a* ~ ~ . i m n r

m m f B j . , \ 3 9 M q * 8 ~ d ~ ~ ?0 3

w t y i t w m a ? r W * . m l 4 i s i r i i l . m r c ? m ~ . r ~ ~ ~ q r n m ~ w . n m l

fGh 7-a - q m ~ s " ~ r .m m sw <W

9+iF (7% m - ~ t % m w t4 I q? 7Wi sw 33l TIW (Open Ended Fund) ((34 Ti7353 CQKT

33%%' cm cm q*?$-F@rna;rrm+m)<w

m-I C G F f l , * c m n 3 m ~ ? ~ r n ~ % ~ r n C I q m q ~ f l ' a " \ + m m 3 ~ ~ f l w m m ?

(Redeem) Fi31,9* TF5 @PR m, f%FFlh mm CTh

CQR GQKT arf-FjQj W t T (Dividend) T 5 h T d ? I E* (?$

. + z m q m s s r r ( m 3 c m m . m $ * Y m

m ) m ~ c m ~ % I W m r n ; r m m s n a ~ I @ W a w z p m m , m W G m h ~ ~

~ i ? 4 m ~ ~ ' ~ ~ ' 3 ~ ~ ~ ~ l TFiWX

~ r n ~ ~ ~ ~ ~ ~ i l ~ s s r r m ~ r n ~ ~ m ~ my (Dividend) W% TGI 67XR 43Y W C $ m ;

+wwcm w f w rn m p-, TR r n q am B 3 % h R * a a m ~ m c ~ , ~ S m * w m 4 * ? W v i m ~ ~ ~ ~ l

g . ~ 9ti72m~1 * m k w - q ~ a q 4%

WCI d%% -3is q, bm -% (Purification) W

~ ~ ~ ~ m m c ~ s n - d 4 ~ m m -

~ s a z ; r a s ; r m ~ 1 4 m C I M ~ c ~ w ~ C I Qqmi 4 3 m m, rn-'sft% ys w, wt 4st m w ~~~ 'wsfr~qjmqcrql~ m q m * ~ q ~ i ~ q ~ % f & w m w m ~ ( q a e q ~ m v t w

m,mt=+h-rtq.rtf-f4iWqqs*w) I www.BANGLA

KITAB.c

om

qoq 3vii3m@~e**x~emm

wwq-m Ti-m*4~Pm-mqm..rfm..rtmwml

s- rn w, 3-mqt4Qi91 q4 r n q * (+-

- ) w * Q ' m m m 1 4 m m * * Tl-mt PJm - 4* m q* ?$I

m m ~ m m ' m w m ~ m a m 4 w , m 4 Q i . n o r m m q * v , T m o m m ~

~ ~ t * w l s F i - c m n ~ i ~ t ~ ? n q , ~ ,mwme m m f lem- rm ;n l q ; r r m @ ~ ~ l

I

~Wqm qcTe m-@ otta I

wh m 4m v m cs, TTq4Qim T , % ~ m I I

m m m 1 4 m w q m m - 1

* ~ ~ r n ~ i i n ~ ~ t ~ i l ~ q a ~ ~ ~ l i ~ I I

v m q - ~ " \ g t F m j % m * m e v m ~ ~ I

v m - - % 4 l l a r n - ? ~ q m m

~ ~ W ~ ~ ~ e v ~ ~ r n - c r l a . r R ~ q

m r n m c s , ~ P T z f j 9 ~ ~ ~ 3 J ~ ~ q %

@3If)% .~~"PF~vR c ~ ~ B ~ T ~ w Q ' I'

~ * m ~ m ~ ' r n % ~ c m m r n ~ * m q m - 1 m ~ ~ 4 ~ . r w m m ,

WTm m m 4 rn =-i% Ti3 m m, ? R q ? i R ~ - ~ m w l q t m Q 4 a * a ; 3 m q

m, m m m m m q " m q T i 3 6 9 m *

* * m q 4- c m q m 1 s m"I (ga*

>. s%**~s\3mmc12arfl rn,rn(*)rnrn ! I

l32F3m\3 h v I

& + v a m 3 ~ m m m e w m l

'%mT"9i l~mm1 4 3 W - W - ' 4 ~

~ r ~ r m - m m q ~ ~ 4 ~ 3 p q ~ s 4

* , m m 4 q " \ m - m m w m m

q, TtW mm m $ r - ~ m ~ f - m m m l

* m o r T ~ m m , ~ ~ w ~ m q 4% 4 ~ T k W W ~ ~ s % F F i T l l

EigW@Wl (Subscribers) TON WTRl T";"i w m * W Ti?? I @SR rSr"\?h'FKT (Subscribers) 4 s m q l g f ~ m ~ . p . n c i m q * q " \ m *

MQ Ti3 43: F5tW +WY m SYm qeT!i3

f + m m m m 1 e ~ $ 6 ? W ~ & -@mfmbbm"aEiflql mwq4 csa;jmmw-m

q W W arqm * MQ m WT m %?in Mq Ti3 ;rr, *qk.r w m - m r n

4 ~ * ~ w m - m r n m l m * 4 mm rn or 9"\m T=fcm WyftRw a r y m Tl%TFm R-mm m r r ~ r - u n r ~ a ~ ~ w , ~ ~ r n - ~ m ~ ~ q - y ~ ~ r r ~ r ~ ~ q ~ m ~ a t s i t c a ? r ~ ( b ~ t e ~ m ~ ? q ) . m F j y t 3 R * q 4 % q t m Q m 3 m s % ~ q I

4- ~ T W TCT Nq ?ii% R, 5~~ (Lease) * * ~ ~ ~ q e r n ~ l g f * w ~

qrn TflW (Financial Lease) Cm -91 I %WW

. n & m a . h t e q ~ r S r a m ~ r W ~ ~ ~ - w m ~ www.BANGLA

KITAB.c

om

(,) (RE?) *w-iqy- qaPFi msi-- 3- qP

- r m 4 a . , ~ ~ s w c ~ ~ m w ~ * c ~ ( I ~ s i - 3lT@?ER wm (Leassee) TTl W I

( q ) m q ~ m q m m ~ w m m

4% hW%3 CEtsi-VFdTl TTt TiT I

(a) Y-R m q % w - m 5 m t (Lessor) a q F373 I

4 WotajqCI Y"\%TRTW (Subscribers)

T / ~ f ~ T @ i F 3 7 3 4 ~ ~ ~ ~ ~ ~ ~

(*) rnrralwqmfiijrT (Ism *c~a qP rn a,Tt .- sbg3 q* -4Prl vjyi-%3 V rn I *-%Tk,"r f;r= TiTTi3 '-3 9 Wt% T@

~ ~ 3 ~ C G i l s l m f l I m , ~ ~ ~ ~ m * m m - ~ * ~ w 9 ~ m m (Services) i%T/ mq CGilsl W fl I f& f;r-~m-mt ~ T Y W $ ~ ~ W 9 f t m ~ w ~ * q ? ~ a m ; r r ~ l

* w w Tl7x3 m R31- siq w , s l d ' GFPN%%4 (Subscribers) sSTZQt qjT"\rS W$W * T"4l W I

4 m - F a m . r r i m m w c r - m TYW * m - R m a@ q4 -Tw m w?%@f I m-

(,)l?-mmmm--mw,4

m.r*m(mrn*mp'kT"4l) ~ ~ 2 a s ; m 1

(q) E@TtW (Forward Sale) ThR 43jT" S*t' * tqs ;m I (m ST., B*flL 7--rd Rarm m w * q m m ) l

(a) m g n T f a m s r t q W W ? - p W , 4W?FirSGi, y w q ~ p w m m m c . m m a h s w

(8) - ~ p T i ? ~ ~ ~ ~ ~ ~ % j T " r ~ r t . P T m F p r n ~ W l ( ~ r n 4 ~ ~ r n * m m 4WX 3 f$hFEl@ (Risk) W3 * fkT w p m ) I

((I) B m v w e (I?., m 9mm ~ W I 9 5 r ; i ~ a * ~ , . r n ~ ~ s n u .~~na(I3wm*wmml

4 T % ' 4 3 0 , 4 m-*asqm . r m n n % ~ ~ ~ - ~ , m m M w m ~ ~ 1 9 n

31* Gatsm w m, * I;J * 9tTf m %,?t (Financial Market) G* $-* *

stam fl I Sq W (Islamic Commodity Fund) 4 W"i3 @H S T W ~ % P fl I 7% 9 t c t l ~ \ 3 ~ * * w am rn.~*- q4 m - R m d% w a 4 3- T-Q -~j\rrQ+wi~q? m WTt W% W I bWF7 "9n"Tm W" (Commodity Fund) * www.BA

NGLAKI

TAB.com

~ l m m - m 43 m mi3 1 ~ F I m - h 9hm ~ a n r m % 9 3 1 ~ ~ ~ \ m ' h r n m w w 1 ~ - Q a m 4 ~ * ~ m ~ * , - 4 % * &dR T Q ~ ~ W T%'% (Mode of Finance) @FDi @?I TEE2 I

~ ~ w , ~ r n m w mf%f+r5~vxqrn~rna~ w 9ti:m m 3% $R* q* q-m ~s~omm*mml-crfzimwc51 m m - R - z w m w 3 * w m , ~ ~ 4 3 + ~ * m m -

Rmwmawm m w t , m s r m ~ m * * * p t * m r n 9 i % m m w e ~ a w R

w m ~ f ; l ; j ~ r n s a . , a t f g a m C I c s ~ m ' w w ~ % % ~ ~ s ~ . % ~ ~ ~ I ~ ~ I ~ ~ R s d 4 F E m w m * % 1 4 & 4 m w ~ * ~ < R < a

%a (Debts) W I cl WTi 4 TlXW

(Money) @,?f - ~ % %% e q W3 I Gi39 p' q.hr TN qm m, 4 q% rn - - m a % I t 4 ~ ~

w& m -l-Fm-m w 3, -m 3vqmf ?em W T T r T l

91WFE i%TT f?Fi (Bill of exchange) 373'4 W, W ~ ~ & A l , r n l y M ~ ~ C 1 4 r m g f m

w w C q , f % v j W m ( i ~ - s q t s i r ) % ~ f d f s h a ~ ~ ~ W w p ~ 7$3~f+a 4s.i I m TBF@REI rn

m * 4 ~ m ~ ~ ~ ~ - ~ I r n

inmw *'% I % % 4Tf3 ?q7cT cTmlmT rm 9 5 n m ~ ~ ~ 1 r n + ~ d ~ ~ r n h ~ a s ~ m

3 ? 3 E l f S 9 m r m ~ m - 9 i m m , * ' % I % + w i G ~ l W q a @ ~ q m 3 m%mm~q m m ~ m m w l

y ~ n , w q 3 a m m q e

I 4W 81 a R Q ~ (Money) .W$kW -ula 331 WB ~ e 3 @ - ? ( ~ o n e ~ ) W ' 1 ~ S m % m ' f % % T ? J ~ ~ m m . r c ? r ~ ~ s s m I ~ e t ~ l c s m m w -

m ~ s ~ f l l r m m m 4 . r . , * w c - ~ t w

w;Jt l

www.BANGLA

KITAB.c

om

z ? P i i - % ~ ~ Y M ~ m , ~ ~ ~ ~ s r - i s W - p Y 6 r n t 5 m ~ g a ; m iss;r5?@B,% (ma) . n m m ~ & m m ~ m w m b ~ M ~" (Mixed Islamic Fund) TTl GT3 TEl 1 9 CWX TjlV34 @? p-rn @> % GW <w sat m-SfJptFi say qCI ~ 0 % GW WI q, .B-tqF-q Tim3 G?-I-msrJ qx, 4- \aql-

T% 4T-q @ GO% Gm <W q, .m VlT$%T

< w , ~ ~ ~ ~ & m m m a 9 t m m ~ 1 c c l ~ E@3 4mG' rjjtd (Close Ended Fund) qW??l W l T f R I ( d e qW

T-Em?r?W*mmtrn~*cw* -Ti) I

nfzi\3mmm*m~m*ml Wm (Partnership) 3 ~ \ 3 W q, f&3 cufw 333

sa m'il cTi-fG3 4% Tcw mqR (wit? CP.3-

qi*i-qq s~ T% rn m-t qm-7~~) %% ~CSI m I my qm 4mul TTl's 373 CP., * via7 ~ M T B G ~ ~ ' I P ~ ~ ~ ~ ~ ~ ~ ~ www.BA

NGLAKI

TAB.com

www.BANGLA

KITAB.c

om

s r n e ~ ~ * m w ? - l c l * r n r n m & * e p m ? & ~ ~ m ' Q h t ~ ~ , ~ ~ ' m ~ ~ q e m r n m m ; r r ~ ~ 9 Gi7'TjW W %- (Constructive), TTlBEl 4WF? 7- CVtjV W 4 w l ~ w i c Q (Physical) I"

" 8>9 1 ,. m - w e T t m m, f R e m , 1% ?, $A %-

?. W - W B f l m m, f ? % a m , 3'3 \3, q$t ;lo\_ k80 $ d m sd;in, dS >a, $A %- ?bb- I

o. &I & &+I &, .ZlS 9, $A 7Gb-o I www.BANGLA

KITAB.c

om

www.BANGLA

KITAB.c

om

www.BANGLA

KITAB.c

om

4- CTPY% 4'QP q"\- (Partnerships) ~ v @ b ~ m i ~ ~ ~ ? ' ~ t q s f l W ~ m , & m G m R say -R.m WPTR m &Q m' 3- =QD.r"\qwm 4,,,m,,,m-*m$me * Wfl % f b I W ~"\!%FR (Sleeping Partner) @";at www.BA

NGLAKI

TAB.com

!@H WA ~"\%TDR (Sleeping Partner) FN- * * v , w ~ m f ; r - ~ % e 3 q $ w m T@T T?kRPR (Working Partner) ma9m WTFt M w % ~ f m - @ r n ~ ~ e DFEI+TTT-R%"I s&.fi;%-~;tista4mm,~ 9 3 m - m m w?kR-W3%*rn 4 %;tista4%"I.wq I

i Ww,+,*glsls&Mm3nm

f m l W m r w e a p * g f w ' j $ R ; m ~ " \ a m * m l ~ ~ i @ m ~ ~ s * m w & r c a i l TI@ 33t-e % i T4l (Islamic Windows) %"\?Ti qm ~ . T T R ~ & ~ ~ ~ I s * a m i m s a " \ * m e e wrin;r W -m sap f i ~ q f m ?piqi.liwa~a l % c x m m M p m w m ~ m I w-q-@ m;r m, w* m w .mzp m WTF i@wt w m 4% m m m m, -M w,wm GFKm qfm * @m 4* w ~ " \ m 9ii3dR~mlwsm**~4'm~

I sw ;fts 3fkiu33 3% qm pin- ew f47s-m M-f3%@m m - m ~ m m l m m * m

1 = m t m ~ - f ~ ~ ~ m - ~ ~ ; n ~ , CTW * m q q m r n m q r r m m - * ; n l 4 m m W Y+-Kw wiFm3 w w,a 4% m * m * m ' m m m m say s va * m GI, m f% d m 4% % ~%nl-zT I www.BA

NGLAKI

TAB.com

www.BANGLA

KITAB.c

om

www.BANGLA

KITAB.c

om

*-4*t tw~%i3- jTq3f lm4mqem m q +VTI3 artot-dj ymt qat %mt 3% ~ I ( I w

gap 4 qqqRe W$%T TFRQ cw3J LIBOR ? W t h

~ ~ ~ ~ s m r n q W m t , . m - n w ~ ~ ? ~ @ ~ F F K W C W ? S ~ ~ V ~ I ~ ~

c w ~ .~maq,or?nm?@~\m ~ T P %jyqq e + z ! %* m 414% .- Ti3 9, ml Ti-4-t

X J p j - q t r q 5 m ~ ' ~ m m r r - ? mmmiIa?If31 *fl.rTm 1 myn-tq 4 a t 5 m m 4 F i d * m

www.BANGLA

KITAB.c

om

W % F T R ~ C + B T Q ~ ~ Q W , O I W ~

4?P *ime mm 93h-m w,% m Wjyq) .m m ~ . r r l ~ l ~ Q ' m m s ~ m , r n m m ~ m Q m w ~ w w r * m y m V W ~ W I ( m p ~ w ~ , + r ~ R f k ~ ' W , ~ T @ T R I e q i ~ s ~ m t t m mt~m Q P I W W I ~ S W C J T ~ ~ ~ ~ ~ ~ ~ W ~ %TWb@Vl?l~mt~m?$%P ( ~ i s k ) I) 4%- .m m, WIT ?TTI~ W,T 4% a Kdi-4 c m - * m' WIT SR-r* m I

mrn-&q m n c m . r m m m m , y m t m w f h m m t m m ~ ~ ~ q r n ~ ~ $ m m m ~ 4 ~ m e ~ ~ m m , ~

(Overhead Expenses) bF@M s* qrn W W R - I m, Rw-m * v , 4w r*~ gay rn W ~ s m q t ; ' ~ w ~ ~ m , e w m ?gR-RtPm~ I rn ,~ ,~ mmm-qxqq I

*&w,%. ,e~** : :me-4~~~m ?$b

easrt .M1msrt .4tl ,wmww,mg~f;~ 7-q ~ ~ w , ~ 4 T Q w ~ m ~ * ' m , m m g F f ; q m k ~ m w r ~ q l ws%mtPTr- m-FqGTi (ma%) srm m w m m m Wmlrn%-?-~4rnfSPal m ? * s r m e P m I

m9i v' i+p ~XEE m, ymqt w-f%m q* S?hT?I, .srta T%KW 4 3 ft6R-s m, y~ m - R w m srrrr a * ~ w l ~ , h g F f ; ~ * y T R 6 R - s m m , - ~ ~ ~ 4 ~ w m ~ m ' o ~ c r a ~ l 4 3 e * q m m , m m * * ~ - ~ m m r ~ w ~ , m i h c 3 1 m m m ~ m T l x m m l m m ~ m ~ m ~ TV' (3h-W (Roll-Over) FEJ GR I * a, 4

*~T*.sinrrs & I m, s* 4 * m 4 m

4 ~ a ~ W m m ~ , ~ & ~ w *m*mmmq1

-3J5m-M m e T 3 h - m m m - 6 6 Trn* *m maaq1%m4tf4-wiqemwq++n, 5 $ I m t (IxssorJ %WiR W T T - T6%VIR 9n'Q 'SJYm mq @ .r.1 .P.m 4% .I $Wi?lRt??mi~q (Lessee) ~ ~ m ? - m $ m m ~ m ~ m ~ (Rent) W'TR TT.3 l 4% %%$%E TC?4?X (3, TFP

* 4 i a * - m m m m e * f l ~ m w l a* F&* mr WYT w 4* %mfT ~~

T t e m m m m c m ~ ~ w ~ m m l T k Wff tl, ???3RTWt @\a (Risk) TTE. q 4% www.BA

NGLAKI

TAB.com

Tg * & - * m h W m m 1 4 V m h 4 ~ ~ ~ , T F t ~ ~ f % 7 3 F l % s n g s i - m ~ I

+l+R -61",@?-4?l Fi-m-m Tmm 6 WPM m Tim 3t, wFi 963 q-FiY9qm319tw-fER m T%'s s9.niH q%lpit~a*m3lt;ri-na14 m m m q q e m q e m m"1 +ml% W,T rn -JBW T-Lm Fmmm (Liquidity) 9-d ?@ w,wR %qq

1 4'1"\96fw,-q tlmflm%,q c*l@ $a* Z i Y h itim ;rrl w w - W r i d *

- , , R m'qq eef*a iRm;cw

q l m , ~ ~ ~ ~ ? ~ ? m a ; q % -6 1 444 W?T 9mQt 4% q* w * T ? w i I - m , m % ~ a ~ * e @ w ~ p m 1 * 4 q a m , 3 4 ~ w & m l ; m , m ~ a r n w i + m e m m m v m ~

YiPR TW Fi , m% w , v mw 4* 7- FFVT131 & 3% fi I * C9, w\*\ @ *-3 * im 1 m., Qy 4T< m - R m 4- 4TB

v , i % m m ~ w q ~ ~ ~ 8 m ~ ~ 4-q

6'?piqW ?em m ' a ~ +m-i% 3% *Q 7- 8m ~;mr-3 & fl I 439 T*' a, &?@&m S* *-3% 4q"\ *-- cm ? ~ h ~ f ? ~ ~ ~ i f m w v - w , m m m ~ & ~ ~ ~ 4 ~ t ~ ~ ~ ~ ~ ~ l ea

I L i6i.n af%b-F! 4ap Tm W4-q- * TiTfGm * I T ~ I

&pps- 9y$ lm zpFl@ 3q.qGm 4% * m-w 4

m ~ * m w r n m r n W www.BANGLA

KITAB.c

om

www.BANGLA

KITAB.c

om