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Khums Calculation

Surplus

Amount you own, in British Pounds ?
Calculated on your khum due date.
Equivalent amount, in British Pounds, of foreign currency you own ?
Calculated on your khum due date.
Debts owed to you that you expect to be repaid ?
Do not include this if it was accounted for in previous financial years.
In-kind possessions not used for sustenance ?
This includes buildings, farms, factories, commodities, work tools, and any household items or possessions not used for sustenance. Calculate these at present value if they were acquired with surplus income on which a year has not elapsed, and at cost price if they were acquired with surplus income on which a year has elapsed. If acquired with a combination of income, then calculate these at present value in relation to what was acquired with surplus income on which a year has not elapsed, and at cost price in relation to what was acquired with surplus income on which a year has elapsed.
Financial dues ?
This includes the due of key premium (surqufliah), the due of utilising agricultural lands owned by the state, and the due of revival of lands which are fenced and prepared for residency. Calculate these at present value if they were acquired with surplus income on which a year has not elapsed, and at cost price if they were acquired with surplus income on which a year has elapsed. If acquired with a combination of income, then calculate these at present value in relation to what was acquired with surplus income on which a year has not elapsed, and at cost price in relation to what was acquired with surplus income on which a year has elapsed.
Amount you utilised prior to your khums due date ?
This is cash which was subject to khums prior to your khums due date, and which you have already spent (e.g. If this is the first year you pay khums, despite having needed to pay khums in previous years)
Fungible items you utilised prior to your khums due date ?
These are fungible items which were subject to khums prior to your khums due date, and which you have already utilised. Calculate these according to present value. Fungible items are those which are freely exchangeable or replaceable, in whole or in part, for another item of a similar nature, such as machinery or factory-produced fabrics.
Non-fungible items you utilised prior to your khums due date ?
These are non-fungible items which were subject to khums prior to your khums due date, and which you have already utilised. Calculate these according to their value at point of utilisation. Non–fungible items are unique items, such as unique paintings, monuments, and unique jewelry.
Amount you already paid with intention of Sahm Al-Imam ?
Amount you paid with the intention of Sahm Al-Imam before your khums due date.
Amount you already paid with intention of Sahm Al-Sada ?
Amount you paid with the intention of Sahm Al-Sada before your khums due date.

Deductions

Commercial debts ?
Include all commercial debts you still owe others.
Remaining sustenance debts taken in the financial year ?
Include debts borrowed in the financial year for accommodation (mortgage), a car, etc. Please refer to more detailed rulings for accounting for mortgages.
Remaining sustenance debts taken in previous financial years ?
Include debts borrowed in the previous financial year for accommodation (mortgage), a car, etc. The asset (house, car, etc.) must still be in your possession. Calculate only the amount that you have not deducted from your profits in previous financial years. Please refer to more detailed rulings for accounting for mortgages.
Amount you own which has already been subjected to khums ?
Calculated on your khums due date. Includes the remainder of funds that were subject to khums in previous years and on which you have already paid khums.
Notes
  1. 1) Your khums due date is the first day you started your job or business. If you are retired or not in employment, then you can agree a khums due date with a representative of the marja'a, or calculate separate khums years for each profit that you make, from the date you made that profit.
  2. 2) The khums of commercial commodities and real estate(s) which are intended for trading, should be paid in accordance with their current market value, even if they were bought with profits which a year has elapsed on, unless the price at which they were bought is higher than the current value.
  3. 3) If the calculations show that the amount of khums due is negative as a result of sustenance debts, then the amount of the sustenance debt equivalent to the amount of khums due for the rest of the item is calculated and excluded.
  4. 4) If sustenance debts are fully repaid in the financial year, this amount is excluded from the profits.
  5. 5) Possessions which are not subject to khums are:
    1. a. Possessions owned through inheritance:
    2. i. Cash
    3. ii. Real Estate
    4. iii. Objects that are transferrable and the like
    5. b. Possessions owned by the wife from the dowry (mahr):
    6. i. Cash
    7. ii. Gold Jewellery
    8. iii. Home furniture and the like
    9. c. Possessions used for personal or family provisions from the profits of that financial year:
    10. i. Home residence
    11. ii. Home furniture and other household items
    12. iii. Gardens used for leisure and to personally benefit from their fruit
    13. iv. Personal or family cars
    14. v. Animals that are benefited from by the household such as a cow for milk or a chicken for eggs
    15. d. Debts owed by others that you do not expect to be repaid.
    16. e. Items purchased through debt that has not yet been repaid.

Total amount subject to Khums 0

Khums Due 0

Sahm al Imam to be paid 0

Sahm al Sada to be paid 0

How to Get Ahead of the Bitter Winter

29 December 2020

Dear Reader,

I don’t know who you are, what you do, or about any of the multi-faceted parts of you that make you, you. But chances are, there are a number of safe assumptions I can already make about you.

You’re reading this from a safe and warm place. Maybe tucked in a blanket and scrolling through your phone. Or may be on lunch break, reading this on your laptop as you warm up with your favourite soup from the work cafeteria.

You may not even be in the cosy indoors. You may be reading this as you wait at a bus stop, a train platform, or from a bench in the park. But even then, you’re probably wearing a coat, thick boots and a scarf around your neck.

You may have lost one of your gloves on the way, or you may have forgotten your coat at home. You may be having a really bad day and have somehow ended up much longer outdoors than you anticipated. But no matter how bad your day has been, you know with certainty that it will end in a heated home, safe from the cold outside.

You know that not everyone is safe and warm this winter. But you may have under-estimated just how un-safe and un-warm winter can be for some.

Try to imagine, for instance, spending a night during one of Iraq’s cold winter seasons in the house pictured below.

It’s close to freezing temperatures outside. The flimsy roof does not help keep cold air out. There is a tarpaulin sheet instead of where the door should have been, because the door broke some months ago and it’s too expensive to fix. The bed is a straw rug, and there is one blanket in the house to share but it’s not your turn to use it tonight. You put your coat on, but that’s hardly an alternative to a warm blanket. You are so cold that you cannot sleep.

The pictures above were taken by the Al-Ayn team on a visit to one of the orphaned children’s houses. For many of the orphaned children in Iraq, cold nights such as these are an everyday reality. One winter night in a broken house is uncomfortable. But continuous such nights are not only a matter of inconvenience; they leave children vulnerable to serious illnesses and may even be fatal. As stated simply by the WHO, “improved housing conditions can save lives”. The WHO’s Housing and Health Guidelines recommend an in-door temperature of eighteen-degrees celsius to protect residents from harmful health effects of the cold. Sadly, the temperature in some of the houses the Al-Ayn team visited in Iraq were nowhere near this recommended temperature for protection.

As always, children suffer the most. In a UNICEF report on Child Poverty in Iraq, poor housing conditions was one of the poverty dimensions found to impact youngest children the most.

You want to help bring warmth to others It hurts you to know of the suffering of others and you genuinely want to ease some of this suffering. You probably grew up with big dreams of changing the world to a better place.

Now that you are older, this task seems daunting and almost impossible. You know that there is no simple, quick fix to end global problems such as poverty. But you also know that people like you and I can make small yet important differences to other peoples’ lives. And if enough people did, it could change the world.

You can help make their house a home. Al-Ayn Social Care Foundation’s current Winter Appeal is rebuilding homes. You can contribute towards critical housing repairs. You can buy a window (for £35), a door (for £100) or replace 5 square metres of roofing (£325). You can contribute any amount towards these costs.

Visit our website to find out more about the Winter Appeal. Your donations, no matter how small, can make the cold, wet winters a little less harsh for orphaned children in Iraq.

Ghadeer Al-Safi
Volunteer


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