tag:blogger.com,1999:blog-35752031911801273072024-03-19T01:47:01.592-07:00olysusolysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.comBlogger30125tag:blogger.com,1999:blog-3575203191180127307.post-45391863888974088502013-03-14T11:44:00.003-07:002013-03-14T11:44:56.781-07:00Lafadz-lafadz yang tidak jelas dalam al-Qur’an dan sunnah<br />
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: 36.0pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Lafadz-lafadz yang tidak jelas dalam al-Qur’an dan sunnah<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center; text-indent: 36.0pt;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Adib Susilo<o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">al-Qur’an
dan sunnah nabi memiliki bentuk kalimat yang khas dalam bahasa arab. Maka tidak
ada jalan lain untuk mengetahui makna dari kalimat-kalimat tersebut dan
mengambil atau menentukan hukum syari’ah dari bentuk kalimat-kalimat tersebut,
kecuali dengan cara mengetahui penggunaan dari kalimat tersebut, dan mengetahui
maksud-maksud yang berbeda dari kalimat tersebut. serta mengetahui mufrad dan
murakab dari kalimat tersebut. Oleh karena merupakan sebuah keharusan bagi para
peneliti al-Qur’an maupun sunnah rasul, untuk dapat mencari letak lafadz-lafadz
bahasa pada maknanya.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">lafadz
dibagi menjadi 5<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l2 level1 lfo1; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Lafadz
menurut penempatan artinya: <i>Kihas</i>, ‘<i>Aam</i>, <i>Musytarak</i>, dan <i>Jam’u</i>
<i>Munkar</i>.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo1; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Lafadz
menurut jelasnya makna: <i>Dhahir</i>, <i>Nash</i>, <i>Mufassar</i>, dan <i>Muhkam</i>.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo1; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Lafadz
menurut tidak jelasnya makna: <i>Khafi</i>, <i>Musykil</i>, <i>Mujmal</i>, dan <i>Mutasyabih</i>.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo1; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Lafadz
menurut kegunaannya: <i>Hakikat</i>, <i>Majaz</i>, <i>Sharih</i>, dan <i>Kinayah</i>.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l2 level1 lfo1; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Lafadz
berdasarkan dalalahnya: Dalalah dengan Ibarahnya, Dalalah dengan Isyaratnya,
Dalalah dengan Nashnya, dan dalalah dengan Iqtidhanya.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">dalam
makalah singkat ini akan dibahas pembagian lafadz atau istilah menurut tidak
jelasnya makna dari suatu kalimat.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Khafi</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Khafi</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> artinya secara bahasa adalah lawan dari <i>dhahir</i>. Sedangkan secara
istilah <i>khafi </i>berarti lafadz yang memiliki arti yang jelas secara
eksplisit akan tetapi dari cakupan makna memerlukan penjelasan lebih lanjut,
dan jika diaplikasikan kepada suatu kasus tertentu mejadi tidak jelas. Sehingga
ia memiliki makna yang tersembunyi dalam suatu kalimat. seperti pencuri dalam
surat al-Maidah ayat 28<o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL" style="direction: rtl; line-height: 150%; text-align: justify; text-indent: .2pt; text-justify: kashida; text-kashida: 0%; unicode-bidi: embed;">
<span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">-</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Í</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">$</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">¡</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>è</span><span dir="LTR" style="font-family: HQPB2; 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mso-symbol-font-family: HQPB2;">%</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Í</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">$</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">¡</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>(</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">þ</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">è</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">Ü</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">%</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">$</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ù</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>$</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">J</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ß</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">g</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">÷</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">&</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>L</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">ä</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">!</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">_</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>$</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">J</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">/</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>$</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">7</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">|</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">x</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">.</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>W</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">x</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">»</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">R</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>z</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">i</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">B</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>«</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">!</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>3</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>ª</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">!</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Í</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ã</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>Ò</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">O</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Å</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">m</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>Ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Ì</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Ñ</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">È</span><span dir="RTL"></span><span lang="AR-SA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> <o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL" style="direction: rtl; line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%; unicode-bidi: embed;">
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<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">dalam
hal ini makna </span><span dir="RTL" lang="AR-SA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">السارقة</span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="LTR"></span> atau pencuri memiliki pengertian orang yang
mengambil harta atau barang milik orang lain dengan cara sembunyi-sembunyi dari
tempat yang seharusnya seperti didalam rumah, dan lain sebagainya. atau ketika
si empunya barang sedang tidur ataupun ketika tidak ada dirumahnya. dan yang
menjadi masalah adalah jika mencuri dengan cara terang-terangan seperti
mencopet (</span><span dir="RTL" lang="AR-SA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">الطرار</span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="LTR"></span>) atau pencuri kain kafan yang tidak ada
pemiliknya (<span dir="RTL" lang="AR-SA">النباش</span><span dir="LTR"></span><span dir="LTR"></span>) apakah itu ternasuk ketegori pencuri atau tidak dan apakah
tangannya dipotong atau tidak? menurut Abu Hanifah hal itu tidak termasuk
kedalam pencurian dan tidak dipotong tangannya. Sedangkan menurut Imam Syafi’I
hal tersebut termasuk kedalam pencurian dan dipotong tangannya.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Musykil</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">musykil
adalah lafadz yang tidak diketahui makasudnya dari lafadz itu sendiri karena
terdapat makna ganda dalam kalimat tersebut <span style="background: white; mso-shading-themecolor: background1;">sedangkan kesamaran makna khafi lebih pada
cakupan makna lafadz ketika penerapannya pada kasus per kasus. seperti firman
Allah<o:p></o:p></span></span></div>
<div class="MsoNormal" dir="RTL" style="direction: rtl; line-height: 150%; text-align: justify; text-indent: .2pt; text-justify: kashida; text-kashida: 0%; unicode-bidi: embed;">
<span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">N</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">.</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">t</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">!</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">$</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">|</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">S</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>Ó</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">^</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ö</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">m</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">N</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">©</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>(</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">è</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">?</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ù</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">'</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ù</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">N</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">O</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ö</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">m</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>4</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">¯</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">T</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">&</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>÷</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">L</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">ê</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">÷</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">¥</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">©</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>(</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>(</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">B</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">d</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">%</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ö</span><span dir="LTR" style="font-family: HQPB3; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB3;">/</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Å</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">à</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ÿ</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">R</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">L</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">{</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>4</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>(</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">à</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">)</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">¨</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">?</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>©</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">!</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>(</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">þ</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ß</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">J</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ô</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ã</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>N</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">à</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">6</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">¯</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">R</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">&</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">à</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">)</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">»</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">B</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>3</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>Ì</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">e</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">±</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">o</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">0</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">ú</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">ü</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Z</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">B</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">÷</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">s</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ß</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">J</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>Ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">ËË</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Ì</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">È</span><span dir="RTL"></span><span lang="AR-SA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">kalimat </span><span style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">4</span><span style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">¯</span><span style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">T</span><span style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">&</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> memiliki banyak makna bisa menjadi dimana, dari mana, ataupun
bagaimana. Menurut Kamaluddin Imam dalam bukunya Ushul Fiqh Islam makna dari </span><span style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">4</span><span style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">¯</span><span style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">T</span><span style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">&</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> disini adalah bagaimana, karena ada </span><span style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">^</span><span style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ö</span><span style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">m</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> yaitu ladang kata ladang
adalah tempat yang baik untuk menanamkan benih dalam hal ini adalah tempat
untuk memperoleh keturunan. Jadi dalam hubungan pasutri dibolehkan melakukan
hubungan intim bagaimanapun caranya asalkan pada tempat untuk memperoleh
keturunan tersebut.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Contoh
lain adalah pada surat albaqarah ayat 228 tentang <span class="apple-converted-space"><span style="color: #656565;"> </span></span><span dir="RTL" lang="AR-SA">قُرُوَءٍ</span><span dir="LTR"></span><span dir="LTR"></span>
apakah maknanya suci atau haidh karena <span dir="RTL" lang="AR-SA">قُرُوَءٍ</span><span dir="LTR"></span><span dir="LTR"></span> bisa berarti suci bisa pula berarti haidh.
<o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL" style="direction: rtl; line-height: 150%; text-align: justify; text-indent: .2pt; text-justify: kashida; text-kashida: 0%; unicode-bidi: embed;">
<span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">à</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">M</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">»</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">)</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">¯</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">Ü</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ß</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">J</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Æ</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ó</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">Á</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">/</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">I</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>£</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">g</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Å</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">à</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ÿ</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">R</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">'</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">/</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>s</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">p</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">W</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">»</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">O</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>&</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">ä</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ÿ</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">è</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">%</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>4</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">w</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">@</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">t</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>£</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">l</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">m</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">;</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>b</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">&</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>z</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ô</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">J</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ç</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">F</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">õ</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>$</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">B</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">,</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">{</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>ª</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">!</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>þ</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">û</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>£</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">g</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">B</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">%</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">n</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ö</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">&</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>b</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">)</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>£</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">.</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>£</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">B</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">÷</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">s</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>«</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">!</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">$</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">/</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>Ì</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Å</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">z</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">F</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">y</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>4</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>£</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">å</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">k</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ç</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">J</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">è</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ç</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">/</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">,</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">m</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">&</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>£</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">d</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">j</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">/</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">û</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>y</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">7</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">º</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>÷</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">b</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">)</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>(</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ÿ</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ß</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">&</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>$</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">[</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">s</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">»</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ô</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">¹</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">)</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>4</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>£</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">l</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">m</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">;</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ã</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">@</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">÷</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">W</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">B</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB3; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB3;">%</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">©</span><span dir="LTR" style="font-family: HQPB3; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB3;">!</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>£</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Í</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">k</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ã</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>Å</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">$</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">á</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">÷</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">è</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">p</span><span dir="LTR" style="font-family: HQPB3; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB3;">R</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ù</span><span dir="LTR" style="font-family: HQPB3; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB3;">Q</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">$</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">/</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>4</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>É</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">A</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">$</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">_</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ì</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">h</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>£</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Í</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">k</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ã</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>×</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">p</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">_</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>3</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>ª</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">!</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Í</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ã</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>î</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">L</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">ì</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Å</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">m</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>Ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">ËË</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Ñ</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">È</span><span dir="RTL"></span><span lang="AR-SA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">menurut hanafiyah <span dir="RTL" lang="AR-SA">قُرُوَءٍ</span><span dir="LTR"></span><span dir="LTR"></span> adalah haidh
pernyataan ini didukung oleh dalil pada ayat yang sama<o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL" style="direction: rtl; line-height: 150%; text-align: justify; text-indent: .2pt; text-justify: kashida; text-kashida: 0%; unicode-bidi: embed;">
<span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">w</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">@</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">t</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>£</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">l</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">m</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">;</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>b</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">&</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>z</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ô</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">J</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ç</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">F</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">õ</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>$</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">B</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">,</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">{</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>ª</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">!</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>þ</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">û</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>£</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">g</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">B</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">%</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">n</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ö</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">&</span><span dir="LTR" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">pengertian apa yang Allah ciptakan
didalam rahim adalah haidh dan bukan suci menurut pendapat hanafiyah.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">sedangkan
menurut syafi’iyah makna <span dir="RTL" lang="AR-SA">قُرُوَءٍ</span><span dir="LTR"></span><span dir="LTR"></span> adalah suci dan pendapat ini juga memiliki dalil pendukung
yaitu surat at-Thalaq ayat 1<o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL" style="direction: rtl; line-height: 150%; text-align: justify; text-indent: .2pt; text-justify: kashida; text-kashida: 0%; unicode-bidi: embed;">
<span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">$</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">p</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">k</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">'</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">¯</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">»</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Ó</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">É</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"><</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">¨</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Z</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>#</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">)</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>Þ</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">O</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ç</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">F</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">)</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">¯</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">Û</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">ä</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">!</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">$</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">|</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">i</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Y</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>£</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">è</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">d</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">à</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">)</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">k</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">Ü</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ù</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span> </span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Æ</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Í</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">k</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ì</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">E</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">£</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">è</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>(</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ý</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">Á</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ô</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">m</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">&</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>n</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">o</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">£</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">è</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>(</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>(</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">à</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">)</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">¨</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">?</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>©</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">!</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">N</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">à</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">6</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">/</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>(</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">w</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span> </span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Æ</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">è</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">d</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">_</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ì</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">é</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">B</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>.</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">B</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>£</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">g</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">?</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ç</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">/</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">w</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Æ</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ô</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">_</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>H</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">w</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">)</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>b</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">&</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">û</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">ü</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">?</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ù</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">'</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>7</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">p</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">±</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Å</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">s</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">»</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">x</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ÿ</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">/</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>7</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">p</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Z</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">É</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">i</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">7</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">B</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>4</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>y</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">7</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ù</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">?</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ß</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ß</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">n</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>«</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">!</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>4</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>`</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">B</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>£</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">è</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">G</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ß</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">n</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>«</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">!</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ô</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">)</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ù</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>z</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">N</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ß</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>¼</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">m</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">|</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ÿ</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">R</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>4</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">w</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Í</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ô</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">?</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>¨</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">@</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">è</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>©</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">!</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ß</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">^</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">t</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">÷</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">è</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">/</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>y</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">7</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">º</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>#</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">\</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">B</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">&</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>Ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Ê</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">È</span><span dir="RTL"></span><span lang="AR-SA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">makna iddah disini adalah suci maka
dari itu masa iddah dihitung dari masa suci seorang wanita, menurut pendapat
syafi’iyah.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<br /></div>
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<br /></div>
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<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Mujmal</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Mujmal
</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">adalah kebalikan dari <i>Mufassar </i>kalimat <i>Mujmal </i>tidak
bisa diketahui maknanya atau maksud tujuan dari maknanya kecuali dengan
penjelasan secara global terhadap makna tersebut, karena ada makna yang
tersamarkan dari kalimat tersebut. Jadi kalimat yang <i>Mujmal </i>harus ada
penjelasan dari <i>Syari’ </i>yakni Allah dan Rasulnya, dan penjelasan itu ada
didalam al-Qur’an dan sunnah. Dan penjelasan <i>Mujmal</i> tidak bisa dilakukan
dengan akal, akan tetapi harus <i>naql. </i>kalimat <i>mujmal</i> ini jika
belum ada penjelasan dari <i>Syari’ </i>maka menjadi <i>Musykil </i>namun jika
sudah ada penjelasan dari <i>syari’</i> maka kalimat <i>Mujmal </i>itu menjadi <i>Mufassar.<o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">makna
<i>Mujmal</i> dari kata muncul karena beberapa sebab diantaranya adalah:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l1 level1 lfo2; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Transformasi
makna dari makna secara bahasa menjadi makna secara syari’ah seperti shalat.
Shalat pada awalnya merupakan lafadz yang <i>mujmal</i> namun <i>Syari’</i>
dalam hal ini rasul menjelaskan shalat dengan haditsnya “shalatlah sebagaimana
kalian melihat aku shalat”.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo2; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Lafadz
yang memiliki makna ganda dan maksud tujuan dari lafadz itu satu seperti lafadz
isytirak yang belum ada indikatornya dari setiap maknanya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo2; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">lafadz-lafadz
yang gharib atau aneh karena tidak popular digunakan maka menjadi <i>Mujmal</i>.
Seperti kata <span dir="RTL" lang="AR-SA">هلوعا</span><span dir="LTR"></span><span dir="LTR"></span> dalam surat al-Ma’arij<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" dir="RTL" style="direction: rtl; line-height: 150%; margin-bottom: 10.0pt; margin-left: 0cm; margin-right: 36.0pt; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%; unicode-bidi: embed;">
<span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">*</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>¨</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">b</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">)</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>z</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">»</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">|</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">S</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">M</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">}</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">,</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">z</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>%</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">·</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">æ</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">è</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">d</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>Ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Ê</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Ò</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">È</span><span dir="RTL"></span><span lang="AR-SA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>#</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">)</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">m</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">¡</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">B</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">¤</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">³</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>$</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ã</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">â</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">_</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>Ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Ë</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">É</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">È</span><span dir="RTL"></span><span lang="AR-SA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>#</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">)</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">m</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">¡</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">B</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ç</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">:</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>$</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">¸</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ã</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Z</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">B</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>Ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Ë</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Ê</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">È</span><span dir="RTL"></span><span lang="AR-SA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">kata <span dir="RTL" lang="AR-SA">هلوعا</span><span dir="LTR"></span><span dir="LTR"></span>
disini tidak popular digunakan sehingga menjadi mujmal akan tetapi pada ayat
selanjutnya Allah menjelaskan makna kata <span dir="RTL" lang="AR-SA">هلوعا</span><span dir="LTR"></span><span dir="LTR"></span> tersebut. Penjelasan Allah dari kata <span dir="RTL" lang="AR-SA">هلوعا</span><span dir="LTR"></span><span dir="LTR"></span> ini
menyebabkan <i>Mujmal</i> dari kata <span dir="RTL" lang="AR-SA">هلوعا</span><span dir="LTR"></span><span dir="LTR"></span> hilang.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Mutasyabih</span></i></b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <o:p></o:p></span></i></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Menurut
istilah <i>Mutasyabih</i> adalah setiap lafadz yang tidak diketahui maknanya
dan maksudnya hingga hari kiamat, dan hanya Allah sendiri yang tau apa makna
dari lafadz tersebut. <i>Mutasyabih</i> dibagi menjadi dua:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l0 level1 lfo3; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Mutasyabih</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> dalam lafadz yaitu lafadz yang tidak diketahui atau tidak
dimengerti satu maknapun darinya seperti potongan kata yang ada pada awal
surat; </span><span dir="RTL" lang="AR-SA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">طه،</span><span dir="LTR"></span><span lang="AR-SA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="LTR"></span> </span><span dir="RTL" lang="AR-SA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">يس</span><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="LTR"></span>, dan lain sebagainya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo3; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Mutasyabih
</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">yang memiliki makna, yaitu lafadz yang memiliki makna sendiri dan dapat
dimengerti akan tetapi signifikansi makna tersebut tidak dapat diketehui karena
lafadz tersebut tidak dapat dimaknai secara hakiki seperti,<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" dir="RTL" style="direction: rtl; line-height: 150%; margin-bottom: 10.0pt; margin-left: 0cm; margin-right: 36.0pt; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%; unicode-bidi: embed;">
<span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ß</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">»</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">o</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">H</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">÷</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">§</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">?</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ã</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>Ä</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">¸</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ö</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">è</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>3</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">G</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ó</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>Ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Î</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">È</span><span dir="RTL"></span><span lang="AR-SA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">kata <span dir="RTL" lang="AR-SA">استوي</span><span dir="LTR"></span><span dir="LTR"></span> tidak
dapat diartikan secara hakiki meskipun kita tahu makna dari <span dir="RTL" lang="AR-SA">استوي</span><span dir="LTR"></span><span dir="LTR"></span> itu sendiri,
karena tidak ada yang tahu bagaimana atau seperti apa Allah duduk diatas
singgasananya.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Dari
penjelasan diatas tentang kalimat yang tidak jelas maknanya, dapat kita ketahui
bahwa dalam bahasa arab ada makna yang sulit bahkan tidak diketahui maknanya
sama sekali. Dari kalimat yang tidak jelas ini Syafi’I membaginya menjadi dua
yaitu <i>Mujmal </i>dan <i>Mutasyabih, </i> sedangkan Hanafi menambahkan dua lagi yaitu <i>khafi
</i>dan <i>Musykil.</i><o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL" style="direction: rtl; line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%; unicode-bidi: embed;">
<br /></div>
olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-20477356249359305762013-03-14T11:42:00.000-07:002013-03-14T11:42:27.164-07:00Asbabu an-Nuzul ayat-ayat Al-Qur’an<br />
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: 36.0pt;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Asbabu an-Nuzul </span></i></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">ayat-ayat
Al-Qur’an<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: 36.0pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">adib susilo<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Dalam
al-Qur’an terdapat ayat-ayat yang berisi kisah-kisah tentang nabi-nabi sebelum
rasulullah, dan ada pula ayat-ayat yang berisi kejadian pada masa rasul, serta
ketentuan hukum dari suatu hal. Pada makalah ini akan dibahas apa itu <i>asbab
an-Nuzul</i> ayat al-Qur’an? Bagaimana redaksinya? Macam-macam riwayat tentang <i>asbab
an-Nuzul</i> serta beberapa kaidah yang berhubungan dengan <i>asbab an-Nuzul</i>.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Pengertian<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Untuk
membahas lebih lanjut tentang <i>asbab an-Nuzul</i> al-Qur’an maka harus kita
ketahui bersama pengertian <i>asbab an-Nuzul</i>. Secara bahasa <i>asbab
an-Nuzul</i> terdiri dari dua kalimat yaitu asbab (<span dir="RTL" lang="AR-SA">أسباب</span><span dir="LTR"></span><span dir="LTR"></span>) dan nuzul (<span dir="RTL" lang="AR-SA">نزول</span><span dir="LTR"></span><span dir="LTR"></span>). Untuk itu perlu diketahui makna
masing-masing dari kalimat tersebut secara bahasa kemudian makna <i>asbab
an-Nuzul</i> secara istilah.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Asbab
(<span dir="RTL" lang="AR-SA">أسباب</span><span dir="LTR"></span><span dir="LTR"></span>)
adalah jamak dari sabab (<span dir="RTL" lang="AR-SA">سبب</span><span dir="LTR"></span><span dir="LTR"></span>), yang artinya segala sesuatu yang berhubungan dengan yang
lainnya. Sedangkan nuzul (<span dir="RTL" lang="AR-SA">نزول</span><span dir="LTR"></span><span dir="LTR"></span>) artinya turun dari atas atau turun dari tempat yang tinggi.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn1" name="_ftnref1" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[1]</span></span><!--[endif]--></span></a>
Sedangkan menurut istilah <i>asbab an-Nuzul</i> (<span dir="RTL" lang="AR-SA">أسباب
النزول</span><span dir="LTR"></span><span dir="LTR"></span>) semua perkataan
ataupun perbuatan yang karenanya al-Qur’an turun ketika kejadian itu terjadi.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn2" name="_ftnref2" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[2]</span></span><!--[endif]--></span></a>
Sedangkan menurut Jalaluddin al-Suyuti yang dituliskan ataupun diintisarikan
dalam <i>asbab an-Nuzul</i> adalah ayat-ayat yang diturunkan ketika terjadi
suatu kejadian.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn3" name="_ftnref3" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[3]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Menurut
zarqani <i>asbab an-Nuzul</i> ayat-ayat yang turun kejadian dari suatu perkara
ataupun penjelasan hukum ketika terjadi suatu perkara.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn4" name="_ftnref4" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[4]</span></span><!--[endif]--></span></a>
Menurut Hasan Abbas, ayat-ayat yang turun pada waktu terjadi sesuatu untuk
menjelaskan kejadian tersebut ataupun penjelasan hukum atas peristiwa tersebut.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn5" name="_ftnref5" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[5]</span></span><!--[endif]--></span></a>
Menurut Ibn Hajar al-Asqalani, apa-apa yang diturunkan dari ayat-ayat al-Qur’an
ketika terjadi suatu peristiwa atau ketika nabi ditanya tentang suatu hal.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn6" name="_ftnref6" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[6]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Redaksi
dalam <i>sabab an-Nuzul</i><o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Sebab
turunnya suatu ayat memiliki redaksi yang khas, redaksi itu dapat dibagi
menjadi dua yaitu redaksi yang jelas dan redaksi yang tidak jelas. Redaksi yang
jelas seperti redaksi dalam teks al-Qur’an karena sebab terjadinya suatu
peristiwa dan bukan yang lainnya. Seperti “sebab turunnya ayat ini seperti
ini”. Dan dapat pula penyebutan redaksi tersebut tidak langsung seperti itu,
akan tetapi dengan huruf <i>fa dakhiliyah</i> yang maksudnya adalah maka
seperti “ Rasul ditanya tentang suatu hal maka diwahyukanlah kepadanya ayat
atau maka diturunkanlah kepadanya ayat ini”.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn7" name="_ftnref7" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[7]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Dari
penjelasan redaksi yang jelas dalam <i>sabab an-Nuzul </i>dapat kita bagi dua
macam redaksi yang jelas dalam <i>sabab an-Nuzul </i>yaitu “sebab turunnya ayat
ini” dan “terjadi suatu peristiwa maka turunlah ayat seperti ini atau maka
diturunkanlah ayat ini”.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn8" name="_ftnref8" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[8]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Menurut
mazini redaksi yang pertama yaitu “sebab turunnya ayat ini seperti ini”. Belum
pernah digunakan dan belum ada riwayat penggunaan redaksi ini. Sedangkan
redaksi yang kedua yaitu “terjadi suatu peristiwa maka turunlah ayat seperti
ini atau maka diturunkanlah ayat ini”, merupakan redaksi yang paling sering
digunakan.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn9" name="_ftnref9" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[9]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Redaksi
yang kedua adalah redaksi yang tidak jelas yaitu redaksi yang tidak langsung
menggunakan lafadz sebab dan tidak pula mengguanakan kalimat “maka”, tidak pula
jawaban dari pertanyaan kepada rasul. Akan tetapi bentuk redaksi tersebut “ayat
ini turun pada kejadian ini” redaksi sebab turun ayat seperti ini merupakan
sebab itu sendiri saja dan merupakan penafsiran makna akan ayat tersebut.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn10" name="_ftnref10" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[10]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Dan
cara untuk mengetahuinya hanya dengan indikator-indikator, karena terkadang
dapat menjadi tafsir jika disebutkan didalamnya makna yang tertuju pada ayat
tersebut, namun terkadang menjadi sebab turunnya ayat itu. Jika dalam redaksi
tersebut disebutkan seseorang atau kejadian tertentu<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn11" name="_ftnref11" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[11]</span></span><!--[endif]--></span></a>
atau penejelasan hukum dari satu ayat tertentu.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn12" name="_ftnref12" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[12]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Dan
hanya indikator-indikator yang dapat menjelaskan mana diantara keduanya yang
tafsir atau yang sebab turunnya ayat.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn13" name="_ftnref13" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[13]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">contoh
redaksi yang jelas seperti pada sebab diturunkannya ayat tentang tayammum;
diriwayatkan oleh bukhari bahwasanya ketika rasul bangun pada subuh hari, dan
beliau tidak menemukan air untuk berwudhu maka turunlah ayat tentang tayammum.<o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL" style="direction: rtl; line-height: 150%; text-align: justify; text-indent: 36.0pt; unicode-bidi: embed;">
<span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">$</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">p</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">k</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">'</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">¯</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">»</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">ú</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">ï</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB3; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB3;">%</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">©</span><span dir="LTR" style="font-family: HQPB3; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB3;">!</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>(</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">þ</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">Y</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">B</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">ä</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>#</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">)</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ó</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">O</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ç</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">F</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ô</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">J</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">è</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">%</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"><</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">)</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>Í</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">o</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">4</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">¢</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">Á</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>(</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">è</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Å</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">î</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">$</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">ù</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">N</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">d</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">_</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">N</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">÷</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">&</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"><</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">)</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>È</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">,</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">ù</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">J</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>(</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ß</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">s</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">|</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">B</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">N</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Å</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">r</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">â</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">ä</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">/</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">N</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">à</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">6</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">_</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ö</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">&</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"><</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">)</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>È</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">û</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">÷</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">ü</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">6</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">÷</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">è</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>4</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>b</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">)</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">N</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ç</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">G</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">Z</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">.</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>$</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Y</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">6</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">Z</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">_</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>(</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">r</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">£</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">g</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">©</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">Û</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">$</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">ù</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>4</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>b</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">)</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>N</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ç</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">G</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">Y</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">.</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>#</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">Ó</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">Ì</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ó</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">£</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">D</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>÷</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">r</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">&</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>4</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">?</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">ã</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>@</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">x</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">ÿ</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>÷</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">r</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">&</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>u</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">ä</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">!</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">%</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">`</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>Ó</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">n</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">&</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>N</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">Y</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">i</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">B</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>z</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">i</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">B</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>Å</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">Ý</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Í</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">¬</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">!</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">$</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">ó</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>÷</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">r</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">&</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ã</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">M</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ç</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">G</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ó</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">J</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">»</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">9</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>u</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">ä</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">!</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">$</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">|</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">i</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">Y</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">N</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">ù</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>(</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">r</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ß</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Å</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">g</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">B</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>[</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">ä</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">!</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">$</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">B</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>(</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ß</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">J</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">£</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">J</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">F</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">ù</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>#</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Y</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">è</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">|</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">¹</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>$</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Y</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">6</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Í</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">h</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">Û</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>(</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ß</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">s</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">|</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">B</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">$</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">ù</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">N</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">à</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">6</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">d</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">_</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">â</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">/</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>N</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">÷</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">&</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">m</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">÷</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">Y</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">i</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">B</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>4</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"><span dir="LTR"></span>$</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">B</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ß</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ì</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>ª</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">!</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">@</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">è</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ô</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">f</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">9</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>N</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">à</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">6</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">æ</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ô</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">`</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">i</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">B</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>8</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">l</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">m</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>`</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Å</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">»</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ß</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ì</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">N</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">.</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">d</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">g</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">Ü</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">9</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>§</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">N</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">G</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>¼</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">m</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">G</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">J</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">÷</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">è</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">R</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">N</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">t</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">æ</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">N</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">à</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">6</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">¯</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">è</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">9</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">c</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">r</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB4; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB4;">ô</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">±</span><span dir="LTR" style="font-family: HQPB5; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB1; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB1;">@</span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>Ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: HQPB2;">È</span><span dir="RTL"></span><span lang="AR-SA" style="font-family: "Arial","sans-serif"; mso-ascii-font-family: "\(normal text\)"; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: "\(normal text\)";"><span dir="RTL"></span> <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Riwayat
dalam <i>asbab an-Nuzul</i><o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Riwayat
dalam <i>asbab an-Nuzul </i>merupakan inti pembahasan dalam sebab-sebab
turunnya suatu ayat. Dan merupakan perkara yang paling besar serta bahaya akan
salah pemahaman ayat paling banyak. Dan jika benar faidahnya paling mulia. Oleh
karena itu riwayat merupakan pembahasan inti dari <i>asbab an-Nuzul.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn14" name="_ftnref14" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b><span style="font-size: 12pt; line-height: 115%;">[14]</span></b></span><!--[endif]--></span></a></i><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Riwayat
dalam <i>asbab an-Nuzul </i>ada tiga yaitu:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l3 level1 lfo1; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Jika
ada dua sebab turunnya suatu ayat, dan salah satu riwayatnya lebih benar dari
yang lainnya, maka yang paling benar diambil untuk dijadikan sebab turunnya
ayat tersebut.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn15" name="_ftnref15" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[15]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo1; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Jika
ada dua sebab turunnya ayat dan keduanya sama benar dalam riwayat akan tetapi
salah satunya lebih jelas dalam penyebutan sebab turunnya suatu ayat maka yang
lebih jelas sebab turunnya ayat diambil.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn16" name="_ftnref16" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[16]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l3 level1 lfo1; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Jika
ada ayat yang sebab turunnya sama dan keduanya sama benar dalam periwayatan dan
sebab turunnya jelas serta belum ada yang unggul antara keduanya, maka
penelitian ini menjadi multiplasi dan pengulangan sebab turunnya ayat.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn17" name="_ftnref17" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[17]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Lafadz
yang umum dan sebab yang khusus dalam <i>asbab an-Nuzul<o:p></o:p></i></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Pembahasan
yang umum dan sebab yang khusus berdasarakan dan berasaskan dari pembahasan <i>ushuly
</i>yang efektif dan penting dalam metode pengambilan hukum syar’iah. Dan
melihat hubungannya yang dengan teks-teks syar’iah secara umum, maka menjadi
sebuah keharusan pemabahasan ini terikat dengan sebab turunnya al-Qur’an dengan
sisi khususnya. Dan menjadi pembahasan utama dalam tema ini.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn18" name="_ftnref18" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[18]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">lafadz
‘aam (<span dir="RTL" lang="AR-SA">عام</span><span dir="LTR"></span><span dir="LTR"></span>)
adalah istilah yang dimasukan kedalam satu situasi untuk banyak hal yang tidak
terbatas dan terikat kepada apa yang baik untuk hal itu.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn19" name="_ftnref19" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[19]</span></span><!--[endif]--></span></a>
Seperti kalimat <i>muhsinin</i> (<span dir="RTL" lang="AR-SA">محسنين</span><span dir="LTR"></span><span dir="LTR"></span>)<o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL" style="direction: rtl; line-height: 150%; margin-right: 18.0pt; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%; unicode-bidi: embed;">
<span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">(</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">à</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">)</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">ÿ</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">R</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">&</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">û</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>È</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">@</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">6</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">y</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>«</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">!</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">w</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>(</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">à</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">)</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ù</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">è</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">?</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>ö</span><span dir="LTR" style="font-family: HQPB3; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB3;">/</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">÷</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">'</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">/</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">n</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">)</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">p</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">s</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">3</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">è</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">=</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ö</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">k</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">J</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>¡</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>(</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">þ</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">q</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ã</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Z</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Å</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ô</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">m</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">r</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">&</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">u</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">r</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>¡</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span>¨</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">b</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Î</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">)</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>©</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">!</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;"><span dir="LTR"></span></span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">=</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">t</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ä</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"></span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;"><span dir="LTR"></span>t</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">û</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">ü</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Ï</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Z</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">Å</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">¡</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ó</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">s</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ß</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">J</span><span dir="LTR" style="font-family: HQPB4; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB4;">ø</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">9</span><span dir="LTR" style="font-family: HQPB5; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB5;">$</span><span dir="LTR" style="font-family: HQPB1; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB1;">#</span><span dir="RTL"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;"><span dir="LTR"></span>Ç</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Ê</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Ò</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">Î</span><span dir="LTR" style="font-family: HQPB2; font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-ascii-theme-font: major-bidi; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi; mso-symbol-font-family: HQPB2;">È</span><span dir="RTL"></span><span lang="AR-SA" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><span dir="RTL"></span> <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">sebab-sebab
yang khusus maksudnya adalah sebab yang tertuju kepada khitab atau sebab datangnya
ayat tersebut.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn20" name="_ftnref20" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[20]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">ada
beberapa perbedaan pendapat ahli ushul tentang lafadz yang umum dan sebab yang
khusus, yaitu apakah pelajaran dapat diambil dari lafadz yang umum atau dari
sebab yang khusus? menurut Jalaludin al-Suyuti pelajaran dari suatu ayat dapat
diambil dari lafadz yang umum.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn21" name="_ftnref21" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[21]</span></span><!--[endif]--></span></a>
menurut Ibn Hajar al-Asqalani sebagaimana pendapat jumhur ulama bahwa pelajaran
dari suatu ayat diambil dari lafadz yang umum dan bukan dari sebab khususnya.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn22" name="_ftnref22" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[22]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">alasan
mereka:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l2 level1 lfo2; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "(normal text)","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "\(normal text\)"; mso-fareast-font-family: "\(normal text\)";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Para
sahabat dan yang lainnya berpendapat tentang kejadian-kejadian dengan ayat-ayat
yang umum yang turun dengan sebab tertentu secara bersamaan antara keduanya.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn23" name="_ftnref23" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[23]</span></span><!--[endif]--></span></a> <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo2; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "(normal text)","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "\(normal text\)"; mso-fareast-font-family: "\(normal text\)";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">al-Qur’an
itu sendiri merupakan bukti, dan argument, bukan pertanyaan atau mengapa, oleh
karena itu Allah telah memodifikasi dengan jawaban untuk pertanyaan yang ada,
agar menjadi hikmah yang diketahui oleh Allah, dan peringatan bagi si penanya,
bahwa dia harus memperhatikan dari apa-apa yang telah dijawab atas
pertanyaannya, bukan dengan pertanyaan yang ia berikan dan lafadz syaari’ atau
al-Qur’an itu sendiri merupakan bukti.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn24" name="_ftnref24" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[24]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l2 level1 lfo2; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "(normal text)","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "\(normal text\)"; mso-fareast-font-family: "\(normal text\)";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Bahwa
dalam bahasa aslinya adalah untuk mendapatkan makna asli dari kata-kata secara
langsung, yang belum ada asumsi akan bukti dari kehendak asli makna tersebut.
Realitas istilah secara umum dan langsung diarahkan ke setiap yang percaya
kepadanya. Maka kekhususannya terhadap seseorang membutuhkan praduga atas bukti
yang mencakup setiap orang yang dituju. Dan tidak ada asumsi yang dapat
dianggap sesuai. Karena alasan atau sebab yang khusus tidak menghalangi cakupan
kata.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn25" name="_ftnref25" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[25]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Dari
penjelas diatas dapat kita ambil kaidah dalam kata yang umum dan sebab yang
khusus:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l4 level1 lfo3; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Pelajaran
dari ayat dapat diambil dari lafadz yang umum dan bukan dari sebab yang khusus<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l4 level1 lfo3; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Pelajaran
dari ayat dapat diambil dari sebab yang khusus dan bukan dari lafadz yang umum<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Yang
pertama pelajaran dengan lafadz yang umum dan bukan sebab yang khusus. Tidaklah
jatuh lafadz yang umum karena sebab yang turun atasnya, dan ini merupakan
pendapat sebagian besar ulama.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn26" name="_ftnref26" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[26]</span></span><!--[endif]--></span></a>
Bukti akan hal itu menurut para ulama tersebut adalah:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l0 level1 lfo4; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Bahwa
lafadz yang datang atas sebab yang khusus, jika dikupas dengan sebab akan
menjadi umum, karena indikasi keumuman bebentuk verbal bukan ketiadaan sebab.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn27" name="_ftnref27" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[27]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo4; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Bahwa
argument dalam lafadz <i>syaari’ </i>bukan pada sebabnya, bahkan kalimat
perintah sekalipun harus menjaga lafadz secara umum, khususnya jika munculnya
dimulai bukan karena sebab terjadi sesuatu.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn28" name="_ftnref28" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[28]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo4; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Jika
munculnya lafadz secara umum atas sebab yang khusus jatuhlah sifat umumnya,
adanya sebab merupakan penghalang atas sifat umum tersebut.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn29" name="_ftnref29" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[29]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo4; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Lafadz
umum yang muncul karena sebab yang khusus, karena sebabnya yang khusus itu yang
muncul pada tempat dan waktu tertentu tidak terbatasi dari keduanya.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn30" name="_ftnref30" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[30]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l0 level1 lfo4; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Bahwa
pengkhususan lafadz yang umum yang muncul karena sebab yang khusus
menghilangkan tambahan atas kalimat yang dibicarakan.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn31" name="_ftnref31" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[31]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">kaidah
yang kedua menyebabkan jatuhnya keumuman lafadz atas sebab munculnya ayat.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn32" name="_ftnref32" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[32]</span></span><!--[endif]--></span></a>
Dan bukti dari kaidah ini:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l1 level1 lfo5; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Maksud
dari lafadz ini adalah penjelasan tentag hukum sebabnya saja.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn33" name="_ftnref33" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[33]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo5; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Jika
lafadznya umum yang muncul karena sebab khusus tertuju dari lafadz tersebut
majaz umum yang dikhususkan sebabnya dan keluarnya dari umum dengan ijtihad.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn34" name="_ftnref34" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[34]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo5; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Jika
bukan pengkhususan hukum karena sebabnya, maka periwayat akan mengutip
sebabnya.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn35" name="_ftnref35" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[35]</span></span><!--[endif]--></span></a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l1 level1 lfo5; text-align: justify; text-indent: 36.0pt; text-justify: kashida; text-kashida: 0%;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Bahwa
kalimat umum yang muncul karena sebab yang khusus, merupakan jawaban atasnya,
dan jawaban asli dari soal harus sesuai dengan pertanyaannya.<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftn36" name="_ftnref36" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%;">[36]</span></span><!--[endif]--></span></a><span dir="RTL" lang="AR-SA"><o:p></o:p></span></span></div>
<div>
<!--[if !supportFootnotes]--><br clear="all" />
<hr align="left" size="1" width="33%" />
<!--[endif]-->
<div id="ftn1">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref1" name="_ftn1" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[1]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> Sulaiman
al_Maziniy, <i>al-Muharar fi asbab an-Nuzul al-Qur’an, </i>Daar Ibn Jawzi,
Kairo cetakan II, Hal.103<o:p></o:p></span></div>
</div>
<div id="ftn2">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref2" name="_ftn2" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[2]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid, </i>Hal.105<o:p></o:p></span></div>
</div>
<div id="ftn3">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref3" name="_ftn3" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[3]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> Jalaludin
al-Suyuti, <i>al-Itqan Fi Ulum al-Qur’an</i>, Daar at-Turats, Kairo 1967,
Hal.82<o:p></o:p></span></div>
</div>
<div id="ftn4">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref4" name="_ftn4" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[4]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> Sulaiman
al_Maziniy, <i>al-Muharar fi asbab an-Nuzul al-Qur’an, </i>Daar Ibn Jawzi,
Kairo cetakan II, Hal.104<o:p></o:p></span></div>
</div>
<div id="ftn5">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref5" name="_ftn5" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[5]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> Hasan Abbas,
Itqan <i>al-Burhan fi Ulum al-Qur’an, </i>Daar al-Nafaes, Ardan cetakan II
2010, Hal.310<o:p></o:p></span></div>
</div>
<div id="ftn6">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref6" name="_ftn6" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[6]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> Ibn Hajar
al-Asqalani, <i>al-‘Ujab fi Bayan al-Asbab, </i>Daar Ibn Hazm, Beirut cetakan I
2002, Hal.15<o:p></o:p></span></div>
</div>
<div id="ftn7">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref7" name="_ftn7" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[7]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> Sulaiman
al_Maziniy, <i>al-Muharar fi asbab an-Nuzul al-Qur’an, </i>Daar Ibn Jawzi,
Kairo cetakan II, Hal.114<o:p></o:p></span></div>
</div>
<div id="ftn8">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref8" name="_ftn8" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[8]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid, </i>Hal.115<o:p></o:p></span></div>
</div>
<div id="ftn9">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref9" name="_ftn9" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[9]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid<o:p></o:p></i></span></div>
</div>
<div id="ftn10">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref10" name="_ftn10" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[10]</span></span><!--[endif]--></span></span></a><i><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Ibid</span></i><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">, Hal.117<o:p></o:p></span></div>
</div>
<div id="ftn11">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref11" name="_ftn11" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">[11]</span></span><!--[endif]--></span></a>
<span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Ibn Hajar
al-Asqalani, <i>al-‘Ujab fi Bayan al-Asbab, </i>Daar Ibn Hazm, Beirut cetakan I
2002, Hal.23</span></div>
</div>
<div id="ftn12">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref12" name="_ftn12" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[12]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> Sulaiman
al_Maziniy, <i>al-Muharar fi asbab an-Nuzul al-Qur’an, </i>Daar Ibn Jawzi,
Kairo cetakan II, Hal.117<o:p></o:p></span></div>
</div>
<div id="ftn13">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref13" name="_ftn13" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[13]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid</i><o:p></o:p></span></div>
</div>
<div id="ftn14">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref14" name="_ftn14" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[14]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> Hasan Abbas,
Itqan <i>al-Burhan fi Ulum al-Qur’an, </i>Daar al-Nafaes, Ardan cetakan II
2010, Hal.339<i><o:p></o:p></i></span></div>
</div>
<div id="ftn15">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref15" name="_ftn15" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[15]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid</i><o:p></o:p></span></div>
</div>
<div id="ftn16">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref16" name="_ftn16" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[16]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid<o:p></o:p></i></span></div>
</div>
<div id="ftn17">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref17" name="_ftn17" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[17]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid</i><o:p></o:p></span></div>
</div>
<div id="ftn18">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref18" name="_ftn18" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[18]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> Sulaiman
al_Maziniy, <i>al-Muharar fi asbab an-Nuzul al-Qur’an, </i>Daar Ibn Jawzi,
Kairo cetakan II, Hal.117<o:p></o:p></span></div>
</div>
<div id="ftn19">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref19" name="_ftn19" title=""><span class="MsoFootnoteReference"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">[19]</span></span><!--[endif]--></span></a>
<i><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">Ibid</span></i></div>
</div>
<div id="ftn20">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref20" name="_ftn20" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[20]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid,</i> Hal.129<o:p></o:p></span></div>
</div>
<div id="ftn21">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref21" name="_ftn21" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[21]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> Ibn Hajar
al-Asqalani, <i>al-‘Ujab fi Bayan al-Asbab, </i>Daar Ibn Hazm, Beirut cetakan I
2002, Hal.30<o:p></o:p></span></div>
</div>
<div id="ftn22">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref22" name="_ftn22" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[22]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> Jalaludin
al-Suyuti, <i>al-Itqan Fi Ulum al-Qur’an</i>, Daar at-Turats, Kairo 1967,
Hal.85<o:p></o:p></span></div>
</div>
<div id="ftn23">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref23" name="_ftn23" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[23]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> Ibn Hajar
al-Asqalani, <i>al-‘Ujab fi Bayan al-Asbab, </i>Daar Ibn Hazm, Beirut cetakan I
2002, Hal.30<o:p></o:p></span></div>
</div>
<div id="ftn24">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref24" name="_ftn24" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[24]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid</i><o:p></o:p></span></div>
</div>
<div id="ftn25">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref25" name="_ftn25" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[25]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid, </i>Hal.31<o:p></o:p></span></div>
</div>
<div id="ftn26">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref26" name="_ftn26" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[26]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> Sulaiman
al_Maziniy, <i>al-Muharar fi asbab an-Nuzul al-Qur’an, </i>Daar Ibn Jawzi,
Kairo cetakan II, Hal.133<o:p></o:p></span></div>
</div>
<div id="ftn27">
<div class="MsoFootnoteText" style="text-indent: 36.0pt;">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref27" name="_ftn27" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[27]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid</i><o:p></o:p></span></div>
</div>
<div id="ftn28">
<div class="MsoFootnoteText">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref28" name="_ftn28" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[28]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid</i><o:p></o:p></span></div>
</div>
<div id="ftn29">
<div class="MsoFootnoteText">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref29" name="_ftn29" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[29]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid<o:p></o:p></i></span></div>
</div>
<div id="ftn30">
<div class="MsoFootnoteText">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref30" name="_ftn30" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[30]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid, </i>Hal.134
<i>Ibid</i><o:p></o:p></span></div>
</div>
<div id="ftn31">
<div class="MsoFootnoteText">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref31" name="_ftn31" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[31]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid</i><o:p></o:p></span></div>
</div>
<div id="ftn32">
<div class="MsoFootnoteText">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref32" name="_ftn32" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[32]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid</i><o:p></o:p></span></div>
</div>
<div id="ftn33">
<div class="MsoFootnoteText">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref33" name="_ftn33" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[33]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid</i><o:p></o:p></span></div>
</div>
<div id="ftn34">
<div class="MsoFootnoteText">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref34" name="_ftn34" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[34]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid</i><o:p></o:p></span></div>
</div>
<div id="ftn35">
<div class="MsoFootnoteText">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref35" name="_ftn35" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[35]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid, </i>Hal.35<o:p></o:p></span></div>
</div>
<div id="ftn36">
<div class="MsoFootnoteText">
<a href="file:///E:/STAF%20PEMBANGUNAN/TITIPAN2/brew/BANAK/New%20folder/ulum%20qur'an/Asbabu%20an.docx#_ftnref36" name="_ftn36" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[36]</span></span><!--[endif]--></span></span></a><span style="font-family: "Times New Roman","serif"; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;"> <i>Ibid</i><o:p></o:p></span></div>
</div>
</div>
olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-35435227570494805222012-01-07T19:56:00.000-08:002012-01-07T20:02:58.752-08:00TEORI PENAWARAN DAN PERMINTAAN ISLAM<!--[if !mso]> <style> v\:* {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} </style> <![endif]--><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves>false</w:TrackMoves> <w:trackformatting/> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:donotpromoteqf/> <w:lidthemeother>IN</w:LidThemeOther> <w:lidthemeasian>X-NONE</w:LidThemeAsian> <w:lidthemecomplexscript>AR-SA</w:LidThemeComplexScript> <w:compatibility> <w:breakwrappedtables/> 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mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Teori Penawaran dan Permintaan Islam<br /><span style="font-style: italic;">Oleh: Adib Susilo</span><br /></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><b><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Penawaran</span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Dalam memanfaatkan alam yang telah disediakan Allah bagi keperluan manusia, larangan yang harus dipatuhi adalah “Janganlah kamu membuat kesrusakan di muka bumi”. Larangan ini tersebar di banyak tempat dalam Al-Qur'an dan betapa Allah sangat membenci mereka yang berbuat kerusakan di muka bumi. Meskipun definisi kerusakan tersebut sangat luas, akan tetapi dalam kaitannya dengan produksi, larangan tersebut memberi arahan nilai dan panduan moral. Produksi Islami bukan hanya dilarang mengkibatkan kerusakan dalam memanfaatkan alam dan lingkungan, artinya ia tidak boleh mengakibatkan hutan menjadi gundul dan berubah menjadi lahan kritis yang mengakibatkan banjir dan longsor, menimbulkan polusi yang di atas ambang batas yang aman bagi kesehatan. Produksi Islami juga haram menghasilkan produk-produk yang apabila dikonsumsi akan menimbulkan kerusakan, baik itu rusaknya kesehatan, apalagi rusalanya moral dan kepribadian. </span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Aturan etika dan moral yang membatasi kegiatan produksi tersebut tentu saja berpengaruh terhadap fungsi penawaran barang dan jasa. Sebagai contoh, apabila suatu proses produksi menghasilkan polusi, maka biaya lingkungan dan sosial tersebut harus dihitung dalam ongkos produksi sehingga ongkos meningkat dan penawaran akan berkurang. Di negara Barat, hal tersebut telah dilakukan dengan mengenakan pajak polusi atau dikenal dengan istilah Pigouvian Tax yang tujuannya agar perusahaan memperhitungkan biaya eksternal yang timbul akibat kegiatan produksinya sehingga mempengaruhi keputusan produksi dan penjualannya<a style="mso-footnote-id:ftn1" href="#_ftn1" name="_ftnref1" title=""><span class="MsoFootnoteReference"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi;mso-ansi-language:EN-US;mso-fareast-language: EN-US;mso-bidi-language:AR-SA" lang="EN-US">[1]</span></span></span></span></a>.</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Secara umum tidak banyak perbedaan antara teori permintaan konvensional dengan Islami sejauh hal itu dikaitkan dengan variabel atau faktor yang turut berpengaruh terhadap posisi penawaran. Bahkan bentuk kurva secara umum pada hakekatnya sama. Satu aspek penting yang memberikan suatu perbedaan dalam pespektyif ini kemungkinan besara berasal dari landasan filosofi dan moralitas yang didasarkan pada premis nilai-nilai Islam. </span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Yang pertama adalah bahwa Islam memandang <span style="mso-spacerun:yes"> </span>manusia secara umum, apakah sebagai konsumen atau produsen, sebagai suatu objek yang terkait dengan nilai-nilai. Nilai-nilai yang paling pokok yang didorong oleh Islam dalam kehidupan perekonomian adalah kesederhanaan, tidak silau dengan gemerlapnya kenikmatan duniawi (zuhud) dan ekonomis (iqtishad). Inilah nilai-nilai yang seharusnya menjadi trend gaya hidup Islamic man. Yang kedua adalah norma-norma Islam yang selalu menemani kehidupan manusia yaitu halal dan haram. Produk-produk dan transaksi pertukaran barang dan jasa tunduk kepada norma ini. Hal-hal yang diharamkan atas manusia itu pada hakekatnya adalah barang-narang atau transaksi-transaksi yang berbahaya bagi diri mereka dan kemaslahatannya. </span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Namun demikian, bahaya yang ditimbulkan itu tidak selalu dapat diketahui dan dideteksi oleh kemampuan indrawi atau akal manusia dalam jangka pendek. Sikap yang benar dalam menghadapi persoalan ini adalah kepatuhan kepada diktum disertai pencarian hikmah di balik itu. Dengan kedua batasan ini maka lingkup produksi dan pada gilirannya adalah lingkup penawaran itu sendiri dalam ekonomi Islam menjadi lebih sempit dari pada yang dimiliki oleh ekonomi konvensional. Dengan demikian terdapat dua penyaringan(filtering) yang membuat wilayah penawaran (domain) dalam ekonomi Islam menyempit yaitu filosofi kehidupan Islam dan norma moral Islam<a style="mso-footnote-id:ftn2" href="#_ftn2" name="_ftnref2" title=""><span class="MsoFootnoteReference"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi;mso-ansi-language:EN-US;mso-fareast-language: EN-US;mso-bidi-language:AR-SA" lang="EN-US">[2]</span></span></span></span></a>.</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:150%"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Asumsi-Asumsi</span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Pertama, homo economicus. Dalam ekonomi konvensional, para pelaku dan pemain ekonomi (economic agent) dipandang sebagai suatu makhluk ekonomi yang berusaha untuk melampiaskan keinginannya dengan cara apapun. Nafsu ingin memenuhi segala keinginannya dan cara yang dipakai untuk memenuhinya seringkali atau pada umumnya tidak dihubungkan secara langsung atau tidak langsung dengan norma moral, baik yang diambil dari ajaran agama maupun dari filsafat (etiket). Hal ini menimbulkan dorongan tanpa batas untuk melakukan eksplorasi dan eksploitasi terhadap sumber-sumber daya yang tersedia di alam bagi pemenuhi keinginan manusia. Selama usaha manusia dipertaruhkan untuk memenuhi keinginannya, mengejar keuntungan dalam teori penawaran, selama itu pula ia dianggap sebagai sebuah usaha yang baik. Hal ini menimbulkan pengurasan sumber daya alam yang tersedia sehingga berakibat pada terancamnya keseimbangan ekologi terutama bagi generasi mendatang. </span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Dalam perspektif ekonomi Islam, manusia diinjeksi dengan norma moral Islam sehingga nafsu untuk memenuhi keinginannya tidak selalu dipenuhi. Demikian juga cara untuk memenuhi keinginan tersebut senantiasa dikaitkan dengan norma moral Islam yang selalu menemaninya ke mana saja dan di mana saja. Karena itu, semua barang dan jasa yang diproduksi dan ditawarkan ke pasar mencerminkan kebutuhan riil dan sesuai dengan tujuan syariah itu sendiri (maqoshidu syariah)<a style="mso-footnote-id: ftn3" href="#_ftn3" name="_ftnref3" title=""><span class="MsoFootnoteReference"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi;mso-ansi-language:EN-US;mso-fareast-language: EN-US;mso-bidi-language:AR-SA" lang="EN-US">[3]</span></span></span></span></a>. Dalam perspektif ini tidak dimungkinkan produksi barang yang tidak berguna secara syar’i. Kedua, rasionalitas. Asumsi kedua ini merupakan turunan dari asumsi yang pertama. Jika ilmu ekonomi konvensional melihat bahwa manusia adalah economic man yang selalu didorong untuk melampiaskan keinginannya dengan cara apapun, maka asumsi rasionalitas merupakan ruhnya yang mengilhami seluruh usahanya dalam rangka memenuhi keinginannya tersebut. Selama manusia menguras tenaga dan pikirannya untuk memenuhi keinginannya dengan cara apapun, ia adalah makhluk rasional. Ketika produsen berusaha memaksimalkan keuntungan an sich, dengan mengabaikan tanggung jawab sosial, ia adalah makhluk rasional dan tidak perlu dikhawatirkan. Begitu juga dengan konsumen yang ingin memaksimalkan nilai guna (utility) ketika membeli suatu produk, maka ia berjalan pada jalur rasionalitas dan hal itu secara ekonomi adalah baik. </span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:150%"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Pengaruh Zakat Perniagaan</span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Objek zakat perniagaan adalah barang yang diperjualbelikan. Dalam ilmu ekonomi, ini berarti yang menjadi objek zakat perniagaan adalah revenue minus cost. Ulama berbeda pendapat mengenai komponen biaya. Sebagian berpendapat bahwa biaya tetap boleh diperhitungkan, sedang sebagian lainnya berpendapat bahwa hanya biaya variabel saja yang boleh diperhitungkan. Dalam ilmu ekonomi pendapat pertama berarti yang menjadi objek zakat adalah economic rent, sedangkan pendapat kedua berarti yang menjadi objek zakat adalah <i><span style="color:black;mso-themecolor:text1">quasi rent </span></i><span style="color:black;mso-themecolor:text1">atau</span> <i>producer surplus</i>. Pendapat mana pun yang digunakan atas objek zakat ini sama sekali tidak memberikan pengaruh terhadap ATC, yang berarti pula tidak ada pengaruh terhadap profit yang dihasilkan. Pengenaan zakat perniagaan juga sama sekali tidak memberikan pengaruh terhadap MC, yang berarti pula tidak memberikan pengaruh terhadap kurva penawaran. Upaya memaksimalkan profit berarti pula memaksimalkan producer surplus, dan sekaligus berarti memaksimalkan zakat yang harus dibayar. Jadi dengan adanya pengenaan zakat perniagaan perilaku memaksimalkan profit berjalan sejalan dengan perilaku memaksimalkan zakat<a style="mso-footnote-id: ftn4" href="#_ftn4" name="_ftnref4" title=""><span class="MsoFootnoteReference"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi;mso-ansi-language:EN-US;mso-fareast-language: EN-US;mso-bidi-language:AR-SA" lang="EN-US">[4]</span></span></span></span></a></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">.<b>Analisi Konsep Biaya dalam Teori Penawaran Ekonomi</b></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:150%"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Total Cost dan Marginal Cost</span></b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Fungsi total cost menunjukan, untuk setiap kombinasi input dan untuk setiap tingkat output, minimum total cost yang muncul adalah TC=TC(r,w,q). Meskipun fungsi total cost menggambarkan secara menyeluruh biaya yang harus dikeluaran, namun akan lebih memudahkan dalam kaitannya dengan kurva permintaan, bila analisis biaya dilakukan pada biaya per unit. Ada dua konsep biaya per unit yang dikenal :</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">1. Average Cost</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Fungsi average total cost atau average cost adalah biaya per unit atau dihitung dengan rumus total cost dibagi dengan jumlah output yang dihasilkan. Secara matematis ditulis:</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">ATC = ATC (r,w,q) = TC (r,w,q) / q</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">2. Marginal Cost</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Fungsi marginal cost adalah tambahan biaya yang muncul untuk setiap tambahan output yang dihasilkan atau dihitung dengan rumus perubahan total biaya dibagi perubahan output. Secara matematis ditulis :</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">MC = MC (r,w,q) = δTC (r,w,q)/ δq</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Jadi fungsi total cost diturunkan dari fungsi total produksi, dan fungsi marginal cost diturunkan dari fungsi total cost. Begitu pula dengan fungsi average cost diturunkan dari fungsi total cost. Tabel berikut ini memberikan ilustrasi numerik dari hubungan komponen-komponen tersebut. Fixed cost of capital diasumsikan $ 30/jam, dan biaya variabel yaitu biaya per unit tenaga kerja adalah $ 10/jam<a style="mso-footnote-id:ftn5" href="#_ftn5" name="_ftnref5" title=""><span class="MsoFootnoteReference"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi;mso-ansi-language:EN-US;mso-fareast-language: EN-US;mso-bidi-language:AR-SA" lang="EN-US">[5]</span></span></span></span></a></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:150%"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Marginal Cost dan Kurva Penawaran</span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Dalam jangka pendek perusahaan akan memaksimalkan labanya dengan memilih jumlah output di mana harga sama dengan marginal cost, selama tingkat harga tersebut lebih besar daripada nilai minimal biaya variabel rata-rata (average variabecl cost, AVC). Jika kedua keadaan tersebut terpenuhi, maka itulah kurva penawaran.</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Untuk setiap tingkat harga di bawah minimum AVC, jumlah yang ditawarkan adalah nihil. Pada tingkat harga sama dengan AVC, jumlah yang ditawarkan adalah Q2. Untuk setiap tingkat harga di atas AVC, jumlah yang diawarkan digambarkan oleh kurva M C. Misalnya, pada tingkat harga sama dengan ATC, jumlah yang ditawarkan adalah Q3. Jadi kurva penawaran adalah kurva marginal cost yang di atas AVC.</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Perhatikanlah kurva penawaran, yaitu kurva marginal cost yang dicetak tebal. Selisih antara kurva ATC dan kurva AVC yang digambarkan dengan celah di antara kedua kurva tersebut, menggambarkan AFC (average fixed cost). Sekarang perhatikanlah kurva penawaran yang berada di antara kurva ATC dan AVC. Untuk setiap tingkat harga di atas AVC, namun di bawah ATC (yaitu antara output Q2 dan Q3), berarti perusahaan mengalami kerugian setiap output yang dijual karena harga lebih kecil dibanding ATC.</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Meskipun harga lebih kecil dibanding ATC, bagi perusahaan lebih baik untuk tetap menjual outputnya karena pada tingkar harga tersebut perusahaan telah mampu membayar AVC nya. Kerugian yang masih terjadi adalah sebesar AFC nya. Ingatlah bahwa FC adalah biaya tetap yang harus dibayar perusahaan apakah perusahaan berproduksi atau tidak berproduksi. Nah, kerana AFC tetap aakan muncul berapapun jumlah output yang diproduksi, maka lebih baik bagi perusahaan untuk memproduksi output sejumlah Q2 sampai dengan Q3. Dengan demikian, perusahaan berharap memantapkan keberadaan produknya di pasar. Bila kemudian tingkat harga melampaui ATC, perusahaan ini akan membukukan laba. </span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Bagaimana bila perusahaan memilih untuk tidak berproduksi bila harga di bawah ATC? Kerugian perusahaan akan bertambah besar :</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">1. Perusahaan harus tetap menanggung AFC</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">2. Perusahaan tidak mempunyai kegiatan operasi yang berarti para pelaksana perusahaan tidak mempunyai pendapatan. Jadi sebagai pemilik perusahaan, ia memang tidak bagi hasil dari modal penyertaannya (dividen), namun sebagai pelaksana perusahaan ia tetap mendapat pendapatan berupa upah kerja bila tetap berproduksi. Sebaliknya jika perusahaan tidak berproduksi, maka ia akan kehilangan bagi hasil sebagai pemilik dan juga kehilangan upah kerja sebagai pelaksana.</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:150%"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Efisiensi Produksi (Teori Penawaran)</span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Suatu system produksi dikatakan lebih efisien bila memenuhi suatu kriteria; </span></p> <p class="MsoListParagraphCxSpFirst" style="margin-bottom:0cm;margin-bottom:.0001pt; mso-add-space:auto;text-align:justify;text-justify:kashida;text-kashida:0%; text-indent:-18.0pt;line-height:150%;mso-list:l0 level1 lfo1"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"><span style="mso-list:Ignore">1.<span style="font:7.0pt "Times New Roman""> </span></span></span><span dir="LTR"></span><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">minimalisasi biaya untuk memproduksi jumlah yang sama, </span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-bottom:0cm;margin-bottom: .0001pt;mso-add-space:auto;text-align:justify;text-justify:kashida;text-kashida: 0%;text-indent:-18.0pt;line-height:150%;mso-list:l0 level1 lfo1"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"><span style="mso-list:Ignore">2.<span style="font:7.0pt "Times New Roman""> </span></span></span><span dir="LTR"></span><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">maksimalisasi produksi dengan jumlah biaya yang sama dengan criteria ini maka kita lihat mana yang lebih efisien, system produksi dengan system bunga (konvensional) atau dengan sistem Bagi Hasil (Islam).</span></p> <p class="MsoListParagraphCxSpLast" style="margin-bottom:0cm;margin-bottom:.0001pt; mso-add-space:auto;text-align:justify;text-justify:kashida;text-kashida:0%; text-indent:-18.0pt;line-height:150%;mso-list:l0 level1 lfo1"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"><span style="mso-list:Ignore">3.<span style="font:7.0pt "Times New Roman""> </span></span></span><span dir="LTR"></span><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Minimalisasi Biaya untuk memproduksi jumlah yang sama</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Pengusaha muslim didalam melakukan produksinya mengenai beberapa sistem Muamalat diataranya Mudharabah. Secara tekhnis mudharabah adalah akad kerja sama antara dua pihak dimana pihak pertama (Shahibul Maal) menyediakan seluruh (100%) modal, sedangkan pihak lainnya menjadi pengelola. Keuntungan usaha secara Mudharabah dibagi menurut kesepakatan yang dituangkan dalm kontrak, yang disepakati berdasarkan nisbah. Apabila rugi, akan ditanggung oleh pihak pemilik modal selama kerugian itu bukan akibat kelalaian si pengelola. Seandainya kerugian itu diakibatkan kecuarangan atau kelalaian pengelola, maka pengelola harus bertanggung jawab atas kerugian tersebut.</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Selain menyepakati nisbah bagi hasil, mereka juga harus menyepakati siapa yang akan menanggung biaya. Dapat saja disepakati bahwa biaya ditanggung oleh pelaksana atau ditanggung oleh si pemodal. Bila disepakati biaya ditanggung oleh pelaksana berarti yang dilakukan adalah bagi penerimaan (revenue sharing). Sednagkan, bila yang disepakati biaya ditanggung oleh si pemodal, ini berarti yang dilakukan adalah bagi untung (profit sharing).</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:150%"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Maksimasi Produksi untuk Biaya yang Sama</span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Untuk mengetahui keadaan ini kita gunakan kurva biaya total yang membandingkan antara biaya total sistem bunga dengan biaya total sistem bagi hasil. Sebagaimana telah dijelaskan terdahulu, total cost sistem bunga akan lebih tinggi daripada total cost sistem bagi hasil. Secara grafis, total cost sistem bagi hasil digambarkan dengan TCrs, sedangkan total cost sistem bunga digambarkan dengan TC1.</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Gambar TC1 yang terletak pada sumbu Rp sebagaimana titik yang menggambarkan total biaya yang sama, yang diambil titik yang diatas garis FC1. Kemudian kita tarik garis horizontal sampai memotong TC dan TC1. Untuk masing-masing perpotongan antara garis horizontal dengan TC dan TC1 kita tarik garis vertical ke bawah sumbu Q. Trenyata untuk biaya total yang sama, jumlah produksi sistem bagi hasil selalu lebih besar dibandingkan jumlah produksi dengan sistem bunga, yang ditunjukkan dengan Qrs > Q. Jadi menurut criteria ini produksi bagi hasil lebih efisien dibandingkan sitem bunga.</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:150%"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">LAMPIRAN </span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi;mso-ansi-language:IN;mso-fareast-language:IN;mso-no-proof:yes"><img src="file:///C:/Users/ADMINI%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image002.jpg" height="354" width="401" /></span><span style="font-size: 12.0pt;line-height:150%;font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US"></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Gambar1: kurva pengaruh zakat perniagaan terhadap laba</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi;mso-ansi-language:IN;mso-fareast-language:IN;mso-no-proof:yes"><img src="file:///C:/Users/ADMINI%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image004.jpg" height="361" width="375" /></span><span style="font-size: 12.0pt;line-height:150%;font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US"></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Gambar2: Biaya total dan Biaya marginal</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi;mso-ansi-language:IN;mso-fareast-language:IN;mso-no-proof:yes"><img src="file:///C:/Users/ADMINI%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image006.jpg" height="367" width="303" /></span><span style="font-size: 12.0pt;line-height:150%;font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US"></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Gambar3: gambar kurva internalisasi biaya eksternal</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi;mso-ansi-language:IN;mso-fareast-language:IN;mso-no-proof:yes"><img src="file:///C:/Users/ADMINI%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image008.jpg" height="352" width="361" /></span><span style="font-size: 12.0pt;line-height:150%;font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US"></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Gambar4: Biaya kompensasi, batas ukuran dan daur ulang</span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><b><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US"> Permintaan</span></b></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%;text-indent:36.0pt"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Pada teori konsumsi yang telah dibahas sebelumnya, di jelaskan tentang bagaimana memaksimalkan tingkat kepuasan dengan batas anggaran atau budget line untuk mencapai tingkat optimal. Dan bagaimana gambaran tentang optimal solution atas barang halal dan haram.</span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%;text-indent:36.0pt"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Faktor harga merupakan variable dependen dari komditas yang akan menentukan berapa komoditi yang dibutuhkan oleh konsumen dalam permintaan barang atau jasa. Hubungan antara kuantitas pembelian optimum suatu produk dengan harga relative dari barang relative dari suatu barang dapat dirumuskan dengan kurva harga konsusmsi, bila kurva ini diturunkan maka kita akan dapat merumuskan kurva permintaan<a style="mso-footnote-id:ftn6" href="#_ftn6" name="_ftnref6" title=""><span class="MsoFootnoteReference"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi;mso-ansi-language:EN-US;mso-fareast-language: EN-US;mso-bidi-language:AR-SA" lang="EN-US">[6]</span></span></span></span></a>.</span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><b><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Kurva permintaan barang halal</span></b></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%;text-indent:36.0pt"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Kurva permintaan diturunkan dari titik persinggungan antara indifference curve dengan budget line. Katakanlah seorang konsumen memiliki pendaptan I= 1 juta perbulandan memiliki pilihan konsumsi barang X dan barang Y,<span style="mso-spacerun:yes"> </span>yang keduanya barang halal. Misalnya harga X, Px Rp. 100 ribu dan harga Y, Py Rp. 200 ribu. Titik A, A’, A” menunjukan konsumsi keseluruhan yang di alokasikan pada barang X dan titik B konsumsi yang di alokasikan pada barang Y<a style="mso-footnote-id:ftn7" href="#_ftn7" name="_ftnref7" title=""><span class="MsoFootnoteReference"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi;mso-ansi-language:EN-US;mso-fareast-language: EN-US;mso-bidi-language:AR-SA" lang="EN-US">[7]</span></span></span></span></a>.</span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Dengan data ini dapat dibuat budget line denga garis lurus antara dua titik.</span></p> <table class="MsoTableGrid" style="width:487.35pt;border-collapse:collapse;border:none;mso-border-alt: solid black .5pt;mso-border-themecolor:text1;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 5.4pt 0cm 5.4pt" width="650" border="1" cellpadding="0" cellspacing="0"> <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Kombinasi</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Income</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Px</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Py</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">X = I/Px</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Y=I/Py</span></p> </td> <td style="width:76.95pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">X @ tangency</span></p> </td> </tr> <tr style="mso-yfti-irow:1"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt; mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">A</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">1.000.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">100.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">200.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">10</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">0</span></p> </td> <td style="width:76.95pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">3</span></p> </td> </tr> <tr style="mso-yfti-irow:2;mso-yfti-lastrow:yes"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt; mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">B</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">1.000.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">100.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">200.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">0</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">5</span></p> </td> <td style="width:76.95pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">3</span></p> </td> </tr> </tbody></table> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%;text-indent:36.0pt"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Bila terjadi penurunan harga X sebesar Rp.50 ribu, maka kaki budget line pada sumbu X akan bertambah panjang. Ini membuktikan bahwa jika harga barang tersebut turun maka meningkatkan pembelian terhadap barang dengan harga Px. Sedangakan sumbu Y tidak berubah karena yang berubah adalah salah satu harga dari barang saja.</span></p> <table class="MsoTableGrid" style="width:487.35pt;border-collapse:collapse;border:none;mso-border-alt: solid black .5pt;mso-border-themecolor:text1;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 5.4pt 0cm 5.4pt" width="650" border="1" cellpadding="0" cellspacing="0"> <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Kombinasi</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Income</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Px</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Py</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">X = I/Px</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Y=I/Py</span></p> </td> <td style="width:76.95pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">X @ tangency</span></p> </td> </tr> <tr style="mso-yfti-irow:1"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt; mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">A’</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">1.000.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">50.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">200.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">20</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">0</span></p> </td> <td style="width:76.95pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">4</span></p> </td> </tr> <tr style="mso-yfti-irow:2;mso-yfti-lastrow:yes"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt; mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">B</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">1.000.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">50.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">200.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">0</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">5</span></p> </td> <td style="width:76.95pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">4</span></p> </td> </tr> </tbody></table> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Bila harga Px menjadi 25 ribu, maka kaki budget line akan semakin panjang pada sumbu X.</span></p> <table class="MsoTableGrid" style="width:487.35pt;border-collapse:collapse;border:none;mso-border-alt: solid black .5pt;mso-border-themecolor:text1;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 5.4pt 0cm 5.4pt" width="650" border="1" cellpadding="0" cellspacing="0"> <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Kombinasi</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Income</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Px</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Py</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">X = I/Px</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Y=I/Py</span></p> </td> <td style="width:76.95pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">X @ tangency</span></p> </td> </tr> <tr style="mso-yfti-irow:1"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt; mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">A”</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">1.000.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">25.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">200.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">40</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">0</span></p> </td> <td style="width:76.95pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">5</span></p> </td> </tr> <tr style="mso-yfti-irow:2;mso-yfti-lastrow:yes"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt; mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">B</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">1.000.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">25.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">200.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">0</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">5</span></p> </td> <td style="width:76.95pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">5</span></p> </td> </tr> </tbody></table> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Dengan simulasi barang X dapat kita gambarkan kurva antara harga barang dengan jumlah barang X yang diminta</span></p> <table class="MsoTableGrid" style="width:487.35pt;border-collapse:collapse;border:none;mso-border-alt: solid black .5pt;mso-border-themecolor:text1;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 5.4pt 0cm 5.4pt" width="650" border="1" cellpadding="0" cellspacing="0"> <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes"> <td style="width:125.9pt;border:solid black 1.0pt; mso-border-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="168"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Harga X</span></p> </td> <td style="width:361.45pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="482"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Jumlah X (X pada saat tangency/ jumlah optimal X)</span></p> </td> </tr> <tr style="mso-yfti-irow:1"> <td style="width:125.9pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt; mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="168"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">100.000</span></p> </td> <td style="width:361.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="482"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">3</span></p> </td> </tr> <tr style="mso-yfti-irow:2"> <td style="width:125.9pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt; mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="168"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">50.000</span></p> </td> <td style="width:361.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="482"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">4</span></p> </td> </tr> <tr style="mso-yfti-irow:3;mso-yfti-lastrow:yes"> <td style="width:125.9pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt; mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="168"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">25.000</span></p> </td> <td style="width:361.45pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="482"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">5</span></p> </td> </tr> </tbody></table> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="mso-ignore:vglayout;position:absolute;z-index:1;left:0px;margin-left: 31px;margin-top:128px;width:261px;height:80px"><img src="file:///C:/Users/ADMINI%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image009.gif" height="80" width="261" /></span><span style="font-size: 12.0pt;line-height:115%;font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Semakin tinggi harga, semakin sedikit yang dipinta dari jumlah barang. Dengan demikian kita mendapatkan slope kurva permintaan yang negative untuk barang halal.</span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="mso-ignore:vglayout; position:relative;z-index:2;left:-28px;top:18px;width:537px;height:510px"><img src="file:///C:/Users/ADMINI%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image010.gif" height="492" width="537" /></span><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><b><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US"> </span></b></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><b><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US"> </span></b></p> <br /> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><b><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Kurva permintaan barang halal dalam pilihan halal dan haram</span></b></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%;text-indent:36.0pt"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Dalam kurva ini pilihan konsumen antara barang halal dengan barang haram optimal solution- nya adalah corner solution. Katakana pendapatan seseorang 1 juta pilihan barangnya X halal dan Y haram barang X harganya 100 ribu dan Y harganya 200 ribu. Sama seperti sebelumnya titik A, A’, A”. menunjukkan konsumsi di alokasikan pada barang X dan penurunan harga seperti sebelumnya juga terjadi.</span></p> <table class="MsoTableGrid" style="width:487.35pt;border-collapse:collapse;border:none;mso-border-alt: solid black .5pt;mso-border-themecolor:text1;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 5.4pt 0cm 5.4pt" width="650" border="1" cellpadding="0" cellspacing="0"> <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Kombinasi</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Income</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Px halal</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Py haram</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">X = I/Px</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Y=I/Py</span></p> </td> <td style="width:76.95pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">X @ tangency</span></p> </td> </tr> <tr style="mso-yfti-irow:1"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt; mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">A</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">1.000.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">100.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">200.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">10</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">0</span></p> </td> <td style="width:76.95pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">10</span></p> </td> </tr> <tr style="mso-yfti-irow:2;mso-yfti-lastrow:yes"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt; mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">B</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">1.000.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">100.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">200.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">0</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">5</span></p> </td> <td style="width:76.95pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">10</span></p> </td> </tr> </tbody></table> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <table class="MsoTableGrid" style="width:487.35pt;border-collapse:collapse;border:none;mso-border-alt: solid black .5pt;mso-border-themecolor:text1;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 5.4pt 0cm 5.4pt" width="650" border="1" cellpadding="0" cellspacing="0"> <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Kombinasi</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Income</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Px</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Py</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">X = I/Px</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Y=I/Py</span></p> </td> <td style="width:76.95pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">X @ tangency</span></p> </td> </tr> <tr style="mso-yfti-irow:1"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt; mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">A’</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">1.000.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">50.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">200.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">20</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">0</span></p> </td> <td style="width:76.95pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">20</span></p> </td> </tr> <tr style="mso-yfti-irow:2;mso-yfti-lastrow:yes"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt; mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">B</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">1.000.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">50.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">200.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">0</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">5</span></p> </td> <td style="width:76.95pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">20</span></p> </td> </tr> </tbody></table> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <table class="MsoTableGrid" style="width:487.35pt;border-collapse:collapse;border:none;mso-border-alt: solid black .5pt;mso-border-themecolor:text1;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 5.4pt 0cm 5.4pt" width="650" border="1" cellpadding="0" cellspacing="0"> <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Kombinasi</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Income</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Px</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Py</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">X = I/Px</span></p> </td> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Y=I/Py</span></p> </td> <td style="width:76.95pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">X @ tangency</span></p> </td> </tr> <tr style="mso-yfti-irow:1"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt; mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">A”</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">1.000.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">25.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">200.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">40</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">0</span></p> </td> <td style="width:76.95pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">40</span></p> </td> </tr> <tr style="mso-yfti-irow:2;mso-yfti-lastrow:yes"> <td style="width:68.4pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt; mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">B</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">1.000.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">25.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">200.000</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">0</span></p> </td> <td style="width:68.4pt;border-top:none;border-left:none; border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="91"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">5</span></p> </td> <td style="width:76.95pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">40</span></p> </td> </tr> </tbody></table> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="mso-ignore:vglayout; position:absolute;z-index:3;left:0px;margin-left:-12px;margin-top:13px; width:566px;height:413px"><img src="file:///C:/Users/ADMINI%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image011.gif" height="413" width="566" /></span><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Dengan mengasumsikan perubahan hanya pada barang<span style="mso-spacerun:yes"> </span>X, maka aka nada 3 tipe garis berbeda</span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <table class="MsoTableGrid" style="width:487.35pt;border-collapse:collapse;border:none;mso-border-alt: solid black .5pt;mso-border-themecolor:text1;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 5.4pt 0cm 5.4pt" width="650" border="1" cellpadding="0" cellspacing="0"> <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes"> <td colspan="2" style="width:253.5pt;border:solid black 1.0pt; mso-border-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="338"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Pilihan halal X & haram Y</span></p> </td> <td colspan="2" style="width:233.85pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-left:none;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="312"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Pilihan halal X & halal Y</span></p> </td> </tr> <tr style="mso-yfti-irow:1"> <td style="width:119.7pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt; mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="160"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Harga X</span></p> </td> <td style="width:133.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="178"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Jumlah X ( X pada corner solution/atau jumlah optimal X)</span></p> </td> <td style="width:105.6pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="141"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Harga X</span></p> </td> <td style="width:128.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="171"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Jumlah X ( X pada saat tangency/atau jumlah optimal X)</span></p> </td> </tr> <tr style="mso-yfti-irow:2;mso-yfti-lastrow:yes"> <td style="width:119.7pt;border:solid black 1.0pt; mso-border-themecolor:text1;border-top:none;mso-border-top-alt:solid black .5pt; mso-border-top-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="160"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">100.000</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">50.000</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">25.000</span></p> </td> <td style="width:133.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="178"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">10</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">20</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">40</span></p> </td> <td style="width:105.6pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="141"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">100.000</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">50.000</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">25.000</span></p> </td> <td style="width:128.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;mso-border-bottom-themecolor:text1; border-right:solid black 1.0pt;mso-border-right-themecolor:text1;mso-border-top-alt: solid black .5pt;mso-border-top-themecolor:text1;mso-border-left-alt:solid black .5pt; mso-border-left-themecolor:text1;mso-border-alt:solid black .5pt;mso-border-themecolor: text1;padding:0cm 5.4pt 0cm 5.4pt" valign="top" width="171"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">3</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">4</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:normal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">5</span></p> </td> </tr> </tbody></table> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Semakin tinggi harga semakin sedikit jumlah barang yang di minta. Dengan demikian kita mendapatkan kurva slope negative untuk barang halal dalam pilihan halal X dan haram Y. perbedaannya terletak pada elastisitas harga<a style="mso-footnote-id:ftn8" href="#_ftn8" name="_ftnref8" title=""><span class="MsoFootnoteReference"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi;mso-ansi-language:EN-US;mso-fareast-language: EN-US;mso-bidi-language:AR-SA" lang="EN-US">[8]</span></span></span></span></a>.</span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%"><b><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Keadaan darurat tidak optimal</span></b></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%;text-indent:36.0pt"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Konsep halal haram sudah jelas di dalam islam<a style="mso-footnote-id:ftn9" href="#_ftn9" name="_ftnref9" title=""><span class="MsoFootnoteReference"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi;mso-ansi-language:EN-US;mso-fareast-language: EN-US;mso-bidi-language:AR-SA" lang="EN-US">[9]</span></span></span></span></a>. Secara logika kita dihadapkan dengan dua pilihan yaitu, barang halal dan barang haram. Optimal solution adalah corner solution, yaitu dengan mengalokasikan semua pendapatan untuk mengkonsumsi barang halal. Karena mengkonsumsi barang haram meningkatakan disutility,<span style="mso-spacerun:yes"> </span>begitu juga sebaliknya.</span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%;text-indent:36.0pt"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Ada hipotesis yang di ambil dari sebuah kisah nyata yang terjadi pada tahun 1970-an. Dimana ada sebuah pesawat yang terjatuh di tengah gunung salju dan tidak ada makanan, tidak ada hewan dan tumbuhan yang dapat dimakan. Dinginnya cuaca menyebabkan beberapa orang meninggal, dan bagi yang hidup mereka punya pilihan, terus bertahan dan berharap tim penyelamat datang atau memakan daging bangkai manusia yang telah meninggal. Memakan bangkai manusia jelas haram, namun apa bila memakan bangkai atau jika tidak akan binasa maka islam memberikan kelonggaran<a style="mso-footnote-id:ftn10" href="#_ftn10" name="_ftnref10" title=""><span class="MsoFootnoteReference"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi;mso-ansi-language:EN-US;mso-fareast-language: EN-US;mso-bidi-language:AR-SA" lang="EN-US">[10]</span></span></span></span></a>.</span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%;text-indent:36.0pt"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Dalam pilihan barang halal dan haram, optimal solutionnya selalu corner solution, yaitu dengan mengkonsumsi barang halal seluruhnya, maka keadaan darurat yaitu keadaan terpaksa mengkonsumsi barang haram, bukanlah corner solution oleh karena itu bukan optimal solution. Keadaan darurat selalu tidak optimal.</span></p> <p class="MsoNormal" style="text-align:justify;text-justify:kashida;text-kashida: 0%;text-indent:36.0pt"><span style="font-size:12.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US"> </span></p> <div style="mso-element:footnote-list"><br /> <hr size="1" width="33%" align="left"> <div style="mso-element:footnote" id="ftn1"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:150%"><a style="mso-footnote-id:ftn1" href="#_ftnref1" name="_ftn1" title=""><span class="MsoFootnoteReference"><span lang="EN-US"><span style="mso-special-character: footnote"><span class="MsoFootnoteReference"><span style="font-size:11.0pt;line-height:115%;font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-fareast-font-family:Calibri;mso-fareast-theme-font: minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi;mso-ansi-language:EN-US;mso-fareast-language: EN-US;mso-bidi-language:AR-SA" lang="EN-US">[1]</span></span></span></span></span></a><span lang="EN-US"> . </span><span style="font-size:10.0pt;line-height:150%; font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">Adiwarman A Karim, (2003), Ekonomi Mikro Islam, Karim Business Consulting : Jakarta, 125</span><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US"></span></p> </div> <div style="mso-element:footnote" id="ftn2"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;line-height:150%"><a style="mso-footnote-id:ftn2" href="#_ftnref2" name="_ftn2" title=""><span class="MsoFootnoteReference"><span lang="EN-US"><span style="mso-special-character: footnote"><span class="MsoFootnoteReference"><span style="font-size:11.0pt;line-height:115%;font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-fareast-font-family:Calibri;mso-fareast-theme-font: minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi;mso-ansi-language:EN-US;mso-fareast-language: EN-US;mso-bidi-language:AR-SA" lang="EN-US">[2]</span></span></span></span></span></a><span lang="EN-US">. ibid</span></p> </div> <div style="mso-element:footnote" id="ftn3"> <p class="MsoFootnoteText"><a style="mso-footnote-id:ftn3" href="#_ftnref3" name="_ftn3" title=""><span class="MsoFootnoteReference"><span lang="EN-US"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:10.0pt;line-height: 115%;font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: minor-latin;mso-bidi-font-family:Arial;mso-bidi-theme-font:minor-bidi; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA" lang="EN-US">[3]</span></span></span></span></span></a><span lang="EN-US"> . </span><span style="font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Edwin, Mustafa (2007), Pengenalan Eksklusif : Ekonomi Islam, Kencana : Jakarta</span></p> </div> <div style="mso-element:footnote" id="ftn4"> <p class="MsoFootnoteText"><a style="mso-footnote-id:ftn4" href="#_ftnref4" name="_ftn4" title=""><span class="MsoFootnoteReference"><span lang="EN-US"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:10.0pt;line-height: 115%;font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: minor-latin;mso-bidi-font-family:Arial;mso-bidi-theme-font:minor-bidi; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA" lang="EN-US">[4]</span></span></span></span></span></a><span lang="EN-US"> . </span><span style="font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Adiwarman A Karim, (2003), Ekonomi Mikro Islam, Karim Business Consulting : Jakarta, 134</span></p> </div> <div style="mso-element:footnote" id="ftn5"> <p class="MsoFootnoteText"><a style="mso-footnote-id:ftn5" href="#_ftnref5" name="_ftn5" title=""><span class="MsoFootnoteReference"><span lang="EN-US"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:10.0pt;line-height: 115%;font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: minor-latin;mso-bidi-font-family:Arial;mso-bidi-theme-font:minor-bidi; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA" lang="EN-US">[5]</span></span></span></span></span></a><span lang="EN-US"> . Sadono Sukirno, <i>Ekonomi</i> <i>Mikro</i>, rajawali press, jakarta, 78</span></p> </div> <div style="mso-element:footnote" id="ftn6"> <p class="MsoFootnoteText"><a style="mso-footnote-id:ftn6" href="#_ftnref6" name="_ftn6" title=""><span class="MsoFootnoteReference"><span lang="EN-US"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:10.0pt;line-height: 115%;font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: minor-latin;mso-bidi-font-family:Arial;mso-bidi-theme-font:minor-bidi; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA" lang="EN-US">[6]</span></span></span></span></span></a><span lang="EN-US"> . </span><span style="font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">Adiwarman A Karim, (2003), Ekonomi Mikro Islam, Karim Business Consulting : Jakarta, 79</span></p> </div> <div style="mso-element:footnote" id="ftn7"> <p class="MsoFootnoteText"><a style="mso-footnote-id:ftn7" href="#_ftnref7" name="_ftn7" title=""><span class="MsoFootnoteReference"><span lang="EN-US"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:10.0pt;line-height: 115%;font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: minor-latin;mso-bidi-font-family:Arial;mso-bidi-theme-font:minor-bidi; mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA" lang="EN-US">[7]</span></span></span></span></span></a><span lang="EN-US"> . ibid 80</span></p> </div> <div style="mso-element:footnote" id="ftn8"> <p class="MsoFootnoteText"><a style="mso-footnote-id:ftn8" href="#_ftnref8" name="_ftn8" title=""><span class="MsoFootnoteReference"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:10.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi;mso-ansi-language:EN-US;mso-fareast-language: EN-US;mso-bidi-language:AR-SA" lang="EN-US">[8]</span></span></span></span></span></a><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US"> . Ibid 83</span></p> </div> <div style="mso-element:footnote" id="ftn9"> <p class="MsoFootnoteText"><a style="mso-footnote-id:ftn9" href="#_ftnref9" name="_ftn9" title=""><span class="MsoFootnoteReference"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:10.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi;mso-ansi-language:EN-US;mso-fareast-language: EN-US;mso-bidi-language:AR-SA" lang="EN-US">[9]</span></span></span></span></span></a><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US"> .</span><span lang="EN-US"> </span><i><span style="font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi" lang="EN-US">“ yang halal itu jelas, yang haram itu jelas, di antara keduanya terdapat yang syubhat, namun tidak banyak orang mengetahuinya. Barang siapa yang menghindari syubhat berarti menjaga kesucian agama dan dirinya, dan barang siapa terjerumus kepada barang syubhat akhirnya akan terjerumus kepada yang haram”<span style="mso-spacerun:yes"> </span></span></i><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US">(H.R. Bukharai dan Muslim</span></p> </div> <div style="mso-element:footnote" id="ftn10"> <p class="MsoFootnoteText"><a style="mso-footnote-id:ftn10" href="#_ftnref10" name="_ftn10" title=""><span class="MsoFootnoteReference"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US"><span style="mso-special-character:footnote"><span class="MsoFootnoteReference"><span style="font-size:10.0pt;line-height: 115%;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi;mso-ansi-language:EN-US;mso-fareast-language: EN-US;mso-bidi-language:AR-SA" lang="EN-US">[10]</span></span></span></span></span></a><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi" lang="EN-US"> . kaidah ushul fiqh, ad dharuratu tubihul mahzhurat ( keadaan darurat membolehkan yang dilarang).</span></p> </div> </div>olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-10630214948533058952011-04-01T19:03:00.000-07:002011-04-01T19:06:15.063-07:00MEMILIH PASANGAN HIDUP<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhLC44kTlHmiBKH8CuH64fz_qls4GZR8AtOP5ifJmeBe4AgSs_vuYR8hn8kBU5G8WWQwdLGPQ3OHE0X-kgdXC9oQehxGwHcxr_o4JGu-jSMcZLos3T9oUPheXKk7NTmGClo-j-KMziXvr7l/s1600/nikah-muda-berisiko-mati-muda.jpg" onblur="try {parent.deselectBloggerImageGracefully();} catch(e) {}"><img style="float:left; margin:0 10px 10px 0;cursor:pointer; cursor:hand;width: 250px; height: 186px;" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhLC44kTlHmiBKH8CuH64fz_qls4GZR8AtOP5ifJmeBe4AgSs_vuYR8hn8kBU5G8WWQwdLGPQ3OHE0X-kgdXC9oQehxGwHcxr_o4JGu-jSMcZLos3T9oUPheXKk7NTmGClo-j-KMziXvr7l/s320/nikah-muda-berisiko-mati-muda.jpg" border="0" alt="" id="BLOGGER_PHOTO_ID_5590801609758835474" /></a><br /><p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:36.0pt;line-height:normal"><b><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">MEMILIH PASANGAN HIDUP<o:p></o:p></span></b></p> <p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:36.0pt;line-height:normal"><i><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">(issued by: Adib Susilo)<o:p></o:p></span></i></p> <p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:36.0pt;line-height:normal"><b><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi"><o:p> </o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><b><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Pendahuluan<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Menikah merupakan salah satu tujuan manusia di ciptakan. Dengan menikah manusia akan berkemabang biak dan dapat mempertahankan jenisnya. Karena segala sesuatu di dunia ini diciptakan berpasangan, ada siang maka ada malam. Ada putih pasti ada hitam. Dan lain sebagainya. Namun meskipun demikian menikah tak semudah mengucapkan kata janji semata, atau hanya sekedar membalikkan telapak tangan. Menikah merupakan suatu hal yang sacral, ia merupakan penyatuan antara 2 keluarga atau lebih, bukan hanya antara 2 insan yang di madu cinta. Untuk itu haruslah pandai-pandai dalam memilih pasangan. Karena menikah bukanlah permainan dan sebuah lelucon atau candaan. Rasulullah shallallahu’alaihi wa sallam bersabda,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:16.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">ثلاث جدهن جد وهزلهن جد: النكاح والطلاق والرجعة</span><span style="font-size:16.0pt; font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Tiga hal yang seriusnya dianggap benar-benar serius dan bercandanya dianggap serius: nikah, cerai dan ruju.’”(Diriwayatkan oleh Al Arba’ah kecuali An Nasa’i. Dihasankan oleh Al Albani dalam Ash Shahihah)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><b><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Pasangan yang sepadan<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Menikah berarti mengikat seseorang untuk menjadi teman hidup tidak hanya untuk satu-dua hari saja bahkan seumur hidup, insya Allah. Jika demikian, merupakan salah satu kemuliaan syariat Islam bahwa orang yang hendak menikah diperintahkan untuk berhati-hati, teliti dan penuh pertimbangan dalam memilih pasangan hidup.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Untuk itu dalam memilih pasangan hidup, baik bagi laki-laki maupun perempuan keduanya memiliki hak untuk memilih yang paling tepat sebagai pasangannya. Hal itu dikenal dalam Islam yang namanya 'kufu' ( layak dan serasi ), dan seorang wali nikah berhak memilihkan jodoh untuk putrinya seseorang yang sekufu, meski makna kufu paling umum dikalangan para ulama adalah seagama.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Namun makna-makna yang lain seperti kecocokan, juga merupakan makna yang tidak bisa dinafikan, dengan demikian proses memilih itu terjadi pada pihak laki-laki maupun perempuan. disisi lain bahwa memilih pasangan hidup dengan mempertimbangkan berbagai sisinya, asalkan pada pertimbangan-pertimbangan yang wajar serta Islami, merupakan keniscayaan hidup dan representasi kebebasan dari Allah yang Dia karuniakan kepada setiap manusia, termasuk dalam memilih suami atau istri. Aisyah Ra berkata, "Pernikahan hakikatnya adalah penghambaan, maka hendaknya dia melihat dimanakah kehormatannya akan diletakkan"<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Rasulullah pun bersabda, "Barang siapa yang menjodohkan kehormatannya dengan orang yang fasik maka dia telah memutus rahimnya" (HR Ibnu Hibban). Nabi juga pernah memberikan pertimbangan kepada seorang sahabiyah yang datang kepadanya seraya minta pertimbangan atas dua orang yang akan melamarnya, lalu Nabi menjawab, "Adapun Muawiyah bin Abi sufyan dia sangat ringan tangan (alias gampang memukul), adapun yang lainnya adalah orang yang fakir tidak memiliki harta yang banyak." Lalu Nabi menikahkannya dengan Zaid bin Haritsah.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><b><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Istikharah dan Niat<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Untuk memantapkan pilihan, terutama dari berbagai alternatif sebaiknya melakukan shalat istikhorah baik di tengah malam maupun di awalnya, dan lakukan secara berkali-kali. Jika telah dilakukan berkali-kali maka kemantapan yang ada itulah yang insya allah merupakan petunjuk-nya, dan itulah yang lebih diikuti. tetapi perlu diingat, bahwa informasi yang dominan pada diri seseorang sering yang lebih berpengaruh terhadap istikhorah, oleh karena itu perlu dilakukan berkali-kali. Dan untuk membedakan apakah itu keputusan yang dominan adalah selera semata atau dominasi istikharah agak sulit, kecuali dengan berkali-kali, sekalipun salah satu tanda bahwa itu adalah petunjuk dari Allah adalah dimudahkannya urusan tersebut, tetapi hal tersebut bukan satu-satunya alamat yang mutlak.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Juga apabila persoalan apakah diri kita jual mahal atau tidak tergantung pada niat dan representasinya, karena itu Rasulullah menegaskan, "Sesungguhnya segala pekerjaan membutuhkan niat dan pekerjaan seseorang sangat dipengaruhi oleh niat. Barang siapa yang niatnya kepada Allah maka dia (dalam representasinya) akan sesuai dengan Allah dan Rasulnya, dan barang siapa yang niatnya kepada dunia atau wanita maka (representasinya) akan sesuai apa yang diniatkan" (Muttafaq alaih).<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Untuk menghindarkan tuduhan itu maka buktikan dalam representasi kita sehari-hari, sebagai contoh bahwa tuduhan itu akan benar jika memang salah satu kebiasaan kita adalah chatting dengan teman-teman baru yang notabenenya lebih banyak para laki-laki untuk seorang perempuan, dan sebaliknya, berbeda misalnya kalau teman yang kita ajak chatting adalah para wanita atau dalam bahasa yang digunakan bersifat umum, tidak ada yang rahasia sehingga tidak khawatir kalau harus dibaca orang. Ini hanya sekelumit contoh yang barangkali kurang tepat untuk yang bingung memilih pasangannya. Tapi ada hal yang cukup penting untuk diketahui bahwa untuk mengenal seseorang tentu tidak cukup dengan berkomunikasi sesaat.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Pernah suatu hari Sahabat Umar bin al-Khattab mendengar seseorang memuji orang lain hingga Umar agak merasa keheranan lalu Umar bertanya, "Apakah kamu pernah bepergian dengannya?" Jawab orang tadi, "Belum." "Apakah kamu pernah bertransaksi dengannya?" Jawab orang tadi, "Belum." "Apakah kamu pernah bertetangga dengannya?" Jawab orang tadi, "Belum." "Apakah kamu pernah melihatnya dia melakukan shalat?" Jawab orang tersebut, "Ya, aku melihat dia rajin shalat, menunaikannya sesuai dengan waktunya." Lalu kata Umar, "Kalau begitu anda belum kenal dengan baik orang tersebut." Tetapi untuk mengenali tiga poin pertama dari empat poin tersebut bisa dilakukan dengan cara menanyakan orang yang paling dekat dengannya, dan yang dapat dipercaya.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">adapun bila kita dihadapkan suatu pilihan lebih dari satu, tentu sewajarnya seorang akan memilih yang terbaik baginya, meskipun pilihan terbaik baginya tidak selalu identik dengan pilihan yang terbaik bagi umum, karena seseorang tentu memiliki pertimbangan yang sangat khusus yang tidak dimiliki orang lain. namun terkadang pendapat orang bisa di tilik ulang, apakah benar apa yang orang katakana tenang pasangan yang akan menjadi pendamping hidup kita nantinya.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Dari uraian diatas, kebingungan untuk memilih pasangan hidup dapat diatasi dengan beberapa tips berikut ini,<o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:72.0pt;margin-bottom:.0001pt;mso-add-space:auto; text-align:justify;text-justify:kashida;text-kashida:0%;text-indent:-18.0pt; line-height:normal;mso-list:l0 level1 lfo1"><!--[if !supportLists]--><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:"Times New Roman";mso-fareast-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi"><span style="mso-list:Ignore">1.<span style="font:7.0pt "Times New Roman""> </span></span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi">pilihlah karena agamanya,<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:72.0pt;margin-bottom:.0001pt;mso-add-space:auto; text-align:justify;text-justify:kashida;text-kashida:0%;text-indent:-18.0pt; line-height:normal;mso-list:l0 level1 lfo1"><!--[if !supportLists]--><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:"Times New Roman";mso-fareast-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi"><span style="mso-list:Ignore">2.<span style="font:7.0pt "Times New Roman""> </span></span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi">kenali dengan cara menanyakan kepada orang yang paling dekat dengannya dan dapat kita percaya,<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:72.0pt;margin-bottom:.0001pt;mso-add-space:auto; text-align:justify;text-justify:kashida;text-kashida:0%;text-indent:-18.0pt; line-height:normal;mso-list:l0 level1 lfo1"><!--[if !supportLists]--><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:"Times New Roman";mso-fareast-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi"><span style="mso-list:Ignore">3.<span style="font:7.0pt "Times New Roman""> </span></span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi">letakkan niat pada tempat yang benar, karena segala perbuatan membutuhkan dan sangat dipengaruhi niat,<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:72.0pt;margin-bottom:.0001pt;mso-add-space:auto; text-align:justify;text-justify:kashida;text-kashida:0%;text-indent:-18.0pt; line-height:normal;mso-list:l0 level1 lfo1"><!--[if !supportLists]--><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:"Times New Roman";mso-fareast-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi"><span style="mso-list:Ignore">4.<span style="font:7.0pt "Times New Roman""> </span></span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi">sholat istikhorah untuk mohon petunjuk kepada Allah juga patut dilakukan,<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:72.0pt;margin-bottom:.0001pt;mso-add-space:auto; text-align:justify;text-justify:kashida;text-kashida:0%;text-indent:-18.0pt; line-height:normal;mso-list:l0 level1 lfo1"><!--[if !supportLists]--><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:"Times New Roman";mso-fareast-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi"><span style="mso-list:Ignore">5.<span style="font:7.0pt "Times New Roman""> </span></span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi">apabila semua ini telah dilakukan, maka pasrahkan diri kepada Allah SWT akan keputusan-Nya, jangan keluh kesah, karena itu tidak akan pernah menyelesaikan masalah,<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:72.0pt;margin-bottom:.0001pt;mso-add-space:auto; text-align:justify;text-justify:kashida;text-kashida:0%;text-indent:-18.0pt; line-height:normal;mso-list:l0 level1 lfo1"><!--[if !supportLists]--><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-fareast-font-family:"Times New Roman";mso-fareast-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi"><span style="mso-list:Ignore">6.<span style="font:7.0pt "Times New Roman""> </span></span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-theme-font:major-bidi">dan terakhir, jangan bosan untuk berbekal ilmu pernikahan, karena berbekal ilmu adalah lebih baik daripada tidak membekali diri pada saat masuk ke dunia yang baru.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><b><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Kriteria dalam memilih pasangan<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Sedikit tambahan lain dalam memilih pasangan hidup, ada beberapa kriteria untuk pria maupun wanita secara umum dan secara khusus masing-masing.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">1. Taat kepada Allah dan Rasul-Nya<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Ini adalah kriteria yang paling utama dari kriteria yang lain. Maka dalam memilih calon pasangan hidup, minimal harus terdapat satu syarat ini. Karena Allah Ta’ala berfirman,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">إِنَّ أَكْرَمَكُمْ عِندَ اللَّهِ أَتْقَاكُمْ</span><span style="font-size:14.0pt; font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Sesungguhnya yang paling mulia di antara kalian adalah yang paling bertaqwa.” (QS. Al Hujurat: 13)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Sedangkan taqwa adalah menjaga diri dari adzab Allah Ta’ala dengan menjalankan perintah-Nya dan menjauhi larangan-Nya. Maka hendaknya seorang muslim berjuang untuk mendapatkan calon pasangan yang paling mulia di sisi Allah, yaitu seorang yang taat kepada aturan agama. Rasulullah shallallahu’alaihi wasallam pun menganjurkan memilih istri yang baik agamanya,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">تنكح المرأة لأربع: لمالها ولحسبها وجمالها ولدينها، فاظفر بذات الدين تربت يداك</span><span style="font-size:14.0pt;font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Wanita biasanya dinikahi karena empat hal: karena hartanya, karena kedudukannya, karena parasnya dan karena agamanya. Maka hendaklah kamu pilih wanita yang bagus agamanya (keislamannya). Kalau tidak demikian, niscaya kamu akan merugi.” (HR. Bukhari-Muslim)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Rasulullah shallallahu ‘alaihi wa sallam juga bersabda,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">إذا جاءكم من ترضون دينه وخلقه فزوجوه إلا تفعلوه تكن فتنة في الأرض وفساد كبير</span><span style="font-size:14.0pt;font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Jika datang kepada kalian seorang lelaki yang kalian ridhai agama dan akhlaknya, maka nikahkanlah ia. Jika tidak, maka akan terjadi fitnah di muka bumi dan kerusakan yang besar.” (HR. Tirmidzi. Al Albani berkata dalam Adh Dho’ifah bahwa hadits ini hasan lighoirihi)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Jika demikian, maka ilmu agama adalah poin penting yang menjadi perhatian dalam memilih pasangan. Karena bagaimana mungkin seseorang dapat menjalankan perintah Allah dan menjauhi larangan-Nya, padahal dia tidak tahu apa saja yang diperintahkan oleh Allah dan apa saja yang dilarang oleh-Nya? Dan disinilah diperlukan ilmu agama untuk mengetahuinya.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Maka pilihlah calon pasangan hidup yang memiliki pemahaman yang baik tentang agama. Karena salah satu tanda orang yang diberi kebaikan oleh Allah adalah memiliki pemahaman agama yang baik. Rasulullah shallallahu ‘alaihi wa sallam bersabda,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">من يرد الله به خيرا يفقهه في الدين</span><span style="font-size:14.0pt;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Orang yang dikehendaki oleh Allah untuk mendapat kebaikan akan dipahamkan terhadap ilmu agama.” (HR. Bukhari-Muslim)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">2. Al Kafa’ah (Sekufu)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Yang dimaksud dengan sekufu atau al kafa’ah -secara bahasa- adalah sebanding dalam hal kedudukan, agama, nasab, rumah dan selainnya (Lisaanul Arab, Ibnu Manzhur). Al Kafa’ah secara syariat menurut mayoritas ulama adalah sebanding dalam agama, nasab (keturunan), kemerdekaan dan pekerjaan. (Dinukil dari Panduan Lengkap Nikah, hal. 175). Atau dengan kata lain kesetaraan dalam agama dan status sosial. Banyak dalil yang menunjukkan anjuran ini. Di antaranya firman Allah Ta’ala,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">الْخَبِيثَاتُ لِلْخَبِيثِينَ وَالْخَبِيثُونَ لِلْخَبِيثَاتِ وَالطَّيِّبَاتُ لِلطَّيِّبِينَ وَالطَّيِّبُونَ لِلطَّيِّبَاتِ</span><span style="font-size:14.0pt;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Wanita-wanita yang keji untuk laki-laki yang keji. Dan laki-laki yang keji untuk wanita-wanita yang keji pula. Wanita-wanita yang baik untuk laki-laki yang baik. Dan laki-laki yang baik untuk wanita-wanita yang baik pula.” (QS. An Nur: 26)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Al Bukhari pun dalam kitab shahihnya membuat Bab Al Akfaa fid Diin (Sekufu dalam agama) kemudian di dalamnya terdapat hadits,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">تنكح المرأة لأربع: لمالها ولحسبها وجمالها ولدينها، فاظفر بذات الدين تربت يداك</span><span style="font-size:14.0pt;font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Wanita biasanya dinikahi karena empat hal: karena hartanya, karena kedudukannya, karena parasnya dan karena agamanya. Maka hendaklah kamu pilih karena agamanya (keislamannya), sebab kalau tidak demikian, niscaya kamu akan merugi.” (HR. Bukhari-Muslim)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Salah satu hikmah dari anjuran ini adalah kesetaraan dalam agama dan kedudukan sosial dapat menjadi faktor kelanggengan rumah tangga. Hal ini diisyaratkan oleh kisah Zaid bin Haritsah radhiyallahu ‘anhu, seorang sahabat yang paling dicintai oleh Rasulullah shallallahu ‘alaihi wa sallam, dinikahkan dengan Zainab binti Jahsy radhiyallahu ‘anha. Zainab adalah wanita terpandang dan cantik, sedangkan Zaid adalah lelaki biasa yang tidak tampan. Walhasil, pernikahan mereka pun tidak berlangsung lama. Jika kasus seperti ini terjadi pada sahabat Rasulullah shallallahu ‘alaihi wa sallam, apalagi kita?<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">3. Menyenangkan jika dipandang<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Rasulullah shallallahu ‘alaihi wa sallam dalam hadits yang telah disebutkan, membolehkan kita untuk menjadikan faktor fisik sebagai salah satu kriteria memilih calon pasangan. Karena paras yang cantik atau tampan, juga keadaan fisik yang menarik lainnya dari calon pasangan hidup kita adalah salah satu faktor penunjang keharmonisan rumah tangga. Maka mempertimbangkan hal tersebut sejalan dengan tujuan dari pernikahan, yaitu untuk menciptakan ketentraman dalam hati.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Allah Ta’ala berfirman,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">وَمِنْ آيَاتِهِ أَنْ خَلَقَ لَكُم مِّنْ أَنفُسِكُمْ أَزْوَاجاً لِّتَسْكُنُوا إِلَيْهَا</span><span style="font-size:14.0pt;font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Dan di antara tanda kekuasaan Allah ialah Ia menciptakan bagimu istri-istri dari jenismu sendiri agar kamu merasa tenteram denganya.” (QS. Ar Ruum: 21)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Dalam sebuah hadits Rasulullah shallallahu ‘alaihi wa sallam juga menyebutkan 4 ciri wanita sholihah yang salah satunya,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">وان نظر إليها سرته</span><span style="font-size:14.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-font-family: "Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Jika memandangnya, membuat suami senang.” (HR. Abu Dawud. Al Hakim berkata bahwa sanad hadits ini shahih)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Oleh karena itu, Islam menetapkan adanya nazhor, yaitu melihat wanita yang yang hendak dilamar. Sehingga sang lelaki dapat mempertimbangkan wanita yang yang hendak dilamarnya dari segi fisik. Sebagaimana ketika ada seorang sahabat mengabarkan pada Rasulullah shallallahu ‘alaihi wa sallam bahwa ia akan melamar seorang wanita Anshar. Beliau shallallahu ‘alaihi wa sallam bersabda,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">أنظرت إليها قال لا قال فاذهب فانظر إليها فإن في أعين الأنصار شيئا</span><span style="font-size:14.0pt;font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Sudahkah engkau melihatnya?” Sahabat tersebut berkata, “Belum.” Beliau lalu bersabda, “Pergilah kepadanya dan lihatlah ia, sebab pada mata orang-orang Anshar terdapat sesuatu.” (HR. Muslim)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">4. Subur (mampu menghasilkan keturunan)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Di antara hikmah dari pernikahan adalah untuk meneruskan keturunan dan memperbanyak jumlah kaum muslimin dan memperkuat izzah (kemuliaan) kaum muslimin. Karena dari pernikahan diharapkan lahirlah anak-anak kaum muslimin yang nantinya menjadi orang-orang yang shalih yang mendakwahkan Islam. Oleh karena itulah, Rasullullahshallallahu ‘alaihi wa sallam menganjurkan untuk memilih calon istri yang subur,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">تزوجوا الودود الولود فاني مكاثر بكم الأمم</span><span style="font-size:14.0pt; font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Nikahilah wanita yang penyayang dan subur! Karena aku berbangga dengan banyaknya ummatku.” (HR. An Nasa’I, Abu Dawud. Dihasankan oleh Al Albani dalam Misykatul Mashabih)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Karena alasan ini juga sebagian fuqoha (para pakar fiqih) berpendapat bolehnya fas-khu an nikah (membatalkan pernikahan) karena diketahui suami memiliki impotensi yang parah. As Sa’di berkata: “Jika seorang istri setelah pernikahan mendapati suaminya ternyata impoten, maka diberi waktu selama 1 tahun, jika masih dalam keadaan demikian, maka pernikahan dibatalkan (oleh penguasa)” (Lihat Manhajus Salikin, Bab ‘Uyub fin Nikah hal. 202)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><b><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Kriteria Khusus untuk Memilih Calon Suami<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Khusus bagi seorang muslimah yang hendak memilih calon pendamping, ada satu kriteria yang penting untuk diperhatikan. Yaitu calon suami memiliki kemampuan untuk memberi nafkah. Karena memberi nafkah merupakan kewajiban seorang suami. Islam telah menjadikan sikap menyia-nyiakan hak istri, anak-anak serta kedua orang tua dalam nafkah termasuk dalam kategori dosa besar. Rasulullah shallallahu ‘alaihi wa sallam bersabda,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">كفى بالمرء إثما أن يضيع من يقوت</span><span style="font-size:14.0pt;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Cukuplah seseorang itu berdosa bila ia menyia-nyiakan orang yang menjadi tanggungannya.” (HR. Ahmad, Abu Dawud. Al Hakim berkata bahwa sanad hadits ini shahih).<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Oleh karena itu, Rasulullah shallallahu ‘alaihi wa sallam pun membolehkan bahkan menganjurkan menimbang faktor kemampuan memberi nafkah dalam memilih <a href="http://muslim.or.id/fiqh-dan-muamalah/memilih-pasangan-idaman.html" title="Memilih pasangan idaman"><span style="color:windowtext;text-decoration: none;text-underline:none">suami</span></a>. Seperti kisah pelamaran Fathimah binti Qais radhiyallahu ‘anha:<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">عن فاطمة بنت قيس رضي الله عنها قالت: أتيت النبي صلى الله عليه وسلم، فقلت: إن أبا الجهم ومعاوية خطباني؟ فقال رسول الله صلى الله عليه وسلم:”أما معاوية، فصعلوك لا مال له ، وأما أبوالجهم، فلا يضع العصا عن عاتقه</span><span style="font-size:14.0pt;font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Dari Fathimah binti Qais radhiyallahu ‘anha, ia berkata: ‘Aku mendatangi Nabi shallallahu ‘alaihi wa sallam lalu aku berkata, “Sesungguhnya Abul Jahm dan Mu’awiyah telah melamarku”. Lalu Rasulullah shallallahu ‘alaihi wa sallam berkata, “Adapun Mu’awiyah adalah orang fakir, ia tidak mempunyai harta. Adapun Abul Jahm, ia tidak pernah meletakkan tongkat dari pundaknya”.” (HR. Bukhari-Muslim)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Dalam hadits ini Rasulullah shallallahu ‘alaihi wa sallam tidak merekomendasikan Muawiyah radhiyallahu ‘anhukarena miskin. Maka ini menunjukkan bahwa masalah kemampuan memberi nafkah perlu diperhatikan.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Namun kebutuhan akan nafkah ini jangan sampai dijadikan kriteria dan tujuan utama. Jika sang calon suami dapat memberi nafkah yang dapat menegakkan tulang punggungnya dan keluarganya kelak itu sudah mencukupi. Karena Allah dan Rasul-Nya mengajarkan akhlak zuhud (sederhana) dan qana’ah (menyukuri apa yang dikarunai Allah) serta mencela penghamba dan pengumpul harta. Rasulullah shallallahu ‘alaihi wa sallam bersabda,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">تعس عبد الدينار، والدرهم، والقطيفة، والخميصة، إن أعطي رضي، وإن لم يعط لم يرض</span><span style="font-size:14.0pt;font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Celakalah hamba dinar, celakalah hamba dirham, celakalah hamba khamishah dan celakalah hamba khamilah. Jika diberi ia senang, tetapi jika tidak diberi ia marah.” (HR. Bukhari).<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Selain itu, bukan juga berarti calon suami harus kaya raya. Karena Allah pun menjanjikan kepada para lelaki yang miskin yang ingin menjaga kehormatannya dengan menikah untuk diberi rizki.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">وَأَنكِحُوا الْأَيَامَى مِنكُمْ وَالصَّالِحِينَ مِنْ عِبَادِكُمْ وَإِمَائِكُمْ إِن يَكُونُوا فُقَرَاء يُغْنِهِمُ اللَّهُ مِن فَضْلِهِ</span><span style="font-size:14.0pt;font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Dan nikahkanlah orang-orang yang masih membujang di antara kalian. Jika mereka miskin, Allah akan memberi kemampuan kepada mereka dengan karunia-Nya.” (QS. An Nur: 32)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><b><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Kriteria Khusus untuk Memilih Istri<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Salah satu bukti bahwa wanita memiliki kedudukan yang mulia dalam Islam adalah bahwa terdapat anjuran untuk memilih calon istri dengan lebih selektif. Yaitu dengan adanya beberapa kriteria khusus untuk memilih calon istri. Di antara kriteria tersebut adalah:<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">1. Bersedia taat kepada suami<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Seorang suami adalah pemimpin dalam rumah tangga. Sebagaimana firman Allah Ta’ala,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">الرِّجَالُ قَوَّامُونَ عَلَى النِّسَاء</span><span style="font-size:14.0pt;font-family: "Times New Roman","serif";mso-ascii-theme-font:major-bidi;mso-hansi-theme-font: major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Kaum laki-laki adalah pemimpin bagi kaum wanita.” (QS. An Nisa: 34)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Sudah sepatutnya seorang pemimpin untuk ditaati. Ketika ketaatan ditinggalkan maka hancurlah ‘organisasi’ rumah tangga yang dijalankan. Oleh karena itulah, Allah dan Rasul-Nya dalam banyak dalil memerintahkan seorang istri untuk taat kepada suaminya, kecuali dalam perkara yang diharamkan. Meninggalkan ketaatan kepada suami merupakan dosa besar, sebaliknya ketaatan kepadanya diganjar dengan pahala yang sangat besar.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Rasulullah shallallahu ‘alaihi wa sallam bersabda,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">إِذَا صَلَتِ الْمَرْأَةُ خَمْسَهَا، وَصَامَتْ شَهْرَهَا، وَحَصَنَتْ فَرْجَهَا، وَأَطَاعَتْ بَعْلَهَا، دَخَلَتْ مِنْ أَيِّ أَبْوَابِ الْجَنَّةِ شَاءَتْ</span><span style="font-size:14.0pt;font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Apabila seorang wanita mengerjakan shalat lima waktunya, mengerjakan puasa di bulan Ramadhan, menjaga kemaluannya dan menaati suaminya, maka ia akan masuk surga dari pintu mana saja yang ia inginkan.” (HR. Ibnu Hibban. Dishahihkan oleh Al Albani)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Maka seorang muslim hendaknya memilih wanita calon pasangan hidupnya yang telah menyadari akan kewajiban ini.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">2. Menjaga auratnya dan tidak memamerkan kecantikannya kecuali kepada suaminya<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Berbusana muslimah yang benar dan syar’i adalah kewajiban setiap muslimah. Seorang muslimah yang shalihah tentunya tidak akan melanggar ketentuan ini. Allah Ta’ala berfirman,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">يَا أَيُّهَا النَّبِيُّ قُل لِّأَزْوَاجِكَ وَبَنَاتِكَ وَنِسَاء الْمُؤْمِنِينَ يُدْنِينَ عَلَيْهِنَّ مِن جَلَابِيبِهِنَّ ذَلِكَ أَدْنَى أَن يُعْرَفْنَ فَلَا يُؤْذَيْنَ وَكَانَ اللَّهُ غَفُوراً رَّحِيماً</span><span style="font-size: 14.0pt;font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Wahai Nabi katakanlah kepada istri-istrimu, anak-anak perempuanmu dan istri-istri orang mukmin: ‘Hendaklah mereka mengulurkan jilbabnya ke seluruh tubuh mereka.’” (QS. Al Ahzab: 59)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Rasulullah shallallahu ‘alaihi wa sallam pun mengabarkan dua kaum yang kepedihan siksaannya belum pernah beliau lihat, salah satunya adalah wanita yang memamerkan auratnya dan tidak berbusana yang syar’i. Beliaushallallahu ‘alaihi wa sallam bersabda,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">نساء كاسيات عاريات مميلات مائلات رؤسهن كأسنة البخت المائلة لا يدخلن الجنة ولا يجدن ريحها وإن ريحها ليوجد من مسيرة كذا وكذا</span><span style="font-size:14.0pt; font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Wanita yang berpakaian namun (pada hakikatnya) telanjang yang berjalan melenggang, kepala mereka bergoyang bak punuk unta. Mereka tidak akan masuk surga dan bahkan mencium wanginya pun tidak. Padahal wanginya surga dapat tercium dari jarak sekian dan sekian.” (HR. Muslim)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Berdasarkan dalil-dalil yang ada, para ulama merumuskan syarat-syarat busana muslimah yang syar’i di antaranya: menutup aurat dengan sempurna, tidak ketat, tidak transparan, bukan untuk memamerkan kecantikan di depan lelaki non-mahram, tidak meniru ciri khas busana non-muslim, tidak meniru ciri khas busana laki-laki, dll.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Maka pilihlah calon istri yang menyadari dan memahami hal ini, yaitu para muslimah yang berbusana muslimah yang syar’i.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">3. Gadis lebih diutamakan dari janda<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Rasulullah shallallahu ‘alaihi wa sallam menganjurkan agar menikahi wanita yang masih gadis. Karena secara umum wanita yang masih gadis memiliki kelebihan dalam hal kemesraan dan dalam hal pemenuhan kebutuhan biologis. Sehingga sejalan dengan salah satu tujuan menikah, yaitu menjaga dari penyaluran syahawat kepada yang haram. Wanita yang masih gadis juga biasanya lebih nrimo jika sang suami berpenghasilan sedikit. Hal ini semua dapat menambah kebahagiaan dalam pernikahan. Rasulullah shallallahu ‘alaihi wa sallam bersabda,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">عليكم بالأبكار ، فإنهن أعذب أفواها و أنتق أرحاما و أرضى باليسير</span><span style="font-size:14.0pt;font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Menikahlah dengan gadis, sebab mulut mereka lebih jernih, rahimnya lebih cepat hamil, dan lebih rela pada pemberian yang sedikit.” (HR. Ibnu Majah. Dishahihkan oleh Al Albani)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Namun tidak mengapa menikah dengan seorang janda jika melihat maslahat yang besar. Seperti sahabat Jabir bin Abdillah radhiyallahu ‘anhu yang menikah dengan janda karena ia memiliki 8 orang adik yang masih kecil sehingga membutuhkan istri yang pandai merawat anak kecil, kemudian Rasulullah shallallahu ‘alaihi wa sallam pun menyetujuinya (HR. Bukhari-Muslim)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">4. Nasab-nya baik<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Dianjurkan kepada seseorang yang hendak meminang seorang wanita untuk mencari tahu tentang nasab (silsilah keturunan)-nya.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Alasan pertama, keluarga memiliki peran besar dalam mempengaruhi ilmu, akhlak dan keimanan seseorang. Seorang wanita yang tumbuh dalam keluarga yang baik lagi Islami biasanya menjadi seorang wanita yang shalihah.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Alasan kedua, di masyarakat kita yang masih awam terdapat permasalahan pelik berkaitan dengan status anak zina. Mereka menganggap bahwa jika dua orang berzina, cukup dengan menikahkan keduanya maka selesailah permasalahan. Padahal tidak demikian. Karena dalam ketentuan Islam, anak yang dilahirkan dari hasil zina tidak di-nasab-kan kepada si lelaki pezina, namun di-nasab-kan kepada ibunya. Berdasarkan hadits,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">الوَلَدُ لِلْفِرَاشِ ، وَلِلْعَاهِرِ الْحَجْرُ</span><span style="font-size:14.0pt; font-family:"Times New Roman","serif";mso-ascii-theme-font:major-bidi; mso-hansi-theme-font:major-bidi;mso-bidi-font-family:"Traditional Arabic""><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Anak yang lahir adalah milik pemilik kasur (suami) dan pezinanya dihukum.” (HR. Bukhari)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Dalam hadits yang mulia ini, Nabi shallallahu ‘alaihi wa sallam hanya menetapkan anak tersebut di-nasab-kan kepada orang yang berstatus suami dari si wanita. Me-nasab-kan anak zina tersebut kepada lelaki pezina menyelisihi tuntutan hadits ini.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Konsekuensinya, anak yang lahir dari hasil zina, apabila ia perempuan maka suami dari ibunya tidak boleh menjadi wali dalam pernikahannya. Jika ia menjadi wali maka pernikahannya tidak sah, jika pernikahan tidak sah lalu berhubungan intim, maka sama dengan perzinaan. Iyyadzan billah, kita berlindung kepada Allah dari kejadian ini.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Oleh karena itulah, seorang lelaki yang hendak meminang wanita terkadang perlu untuk mengecek nasab dari calon pasangan.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Demikian beberapa kriteria yang perlu dipertimbangkan oleh seorang muslim yang hendak menapaki tangga pernikahan. Nasehat kami, selain melakukan usaha untuk memilih pasangan, jangan lupa bahwa hasil akhir dari segala usaha ada di tangan Allah ‘Azza Wa Jalla. Maka sepatutnya jangan meninggalkan doa kepada Allah Ta’ala agar dipilihkan calon pasangan yang baik. Salah satu doa yang bisa dilakukan adalah dengan melakukan shalat Istikharah. Sebagaimana hadits dari Jabir radhiyallahu ‘anhu, Rasulullah shallallahu ‘alaihi wa sallam berkata,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span lang="AR-SA" dir="RTL" style="font-size:14.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:"Times New Roman";mso-ascii-theme-font:major-bidi; mso-hansi-font-family:"Times New Roman";mso-hansi-theme-font:major-bidi">إذا هم أحدكم بأمر فليصلِّ ركعتين ثم ليقل : ” اللهم إني أستخيرك بعلمك</span><span dir="LTR"></span><span style="font-size:14.0pt;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-font-family: "Traditional Arabic""><span dir="LTR"></span>…”<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">“Jika kalian merasa gelisah terhadap suatu perkara, maka shalatlah dua raka’at kemudian berdoalah: ‘Ya Allah, aku beristikharah kepadamu dengan ilmu-Mu’… (dst)” (HR. Bukhari)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><b><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi"><o:p> </o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><b><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Penutup <o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Menikah merupakan kewajiban bagi seorang muslim untuk menerusakan keturunannya dan memperbanyak jumlah umat muslim di dunia. Lebih dari itu menikah merupakan benteng diri dari maksiat, barang siapa yang menikah maka ia telah melengkapi setengah agamanya. Oleh karenanya haruslah seorang yang akan menikah memilih pasangan dengan benar agar tidak terjadi penyesalan setelahnya.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: normal"><span style="font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Untuk itu bagi yang akan menikah haruslah memantapkan niatnya, mencari pasangan yang sepadan, istikharah untuk menentukan, pasrahkan kepada Allah. Dan dalam memilih pasangan haruslah mencari pasangan yang memiliki kriteria yang sesuai dengan ajaran syari’ah.<o:p></o:p></span></p>olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-5086743506430085012011-02-02T18:24:00.000-08:002011-02-02T18:54:20.190-08:00DOA RABITHAH<span class="Apple-style-span"><span class="Apple-style-span" style="font-size: 13px; line-height: 18px;"><p class="MsoNormal" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:20.0pt;line-height:115%;font-family: "Traditional Arabic"">اللهم إنك تعلم أن هذه القلوب قد اجتمعت علي محبتك و التقت علي طاعتك و توحدت علي دعوتك و تعاهدت علي نصرة شريعتك فوثق اللهم رابطتها و أدم ودها واهدها سبولها واملأها بنورك الذي لا يخبو واشرح صدورها بفيض الإيمان بك و جميل التوكل عليك و أحيها بمعرفتك وأمتها علي الشهادت في سبيلك<span style="mso-spacerun:yes"> </span>إنك نعم المولي و نعم النصير<o:p></o:p></span></p> <p class="MsoNormal" style="text-align:justify"><span class="apple-style-span"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; color:#333333">Ya Allah,<span dir="RTL"></span><span dir="RTL"><span dir="RTL"></span> </span>Engkau mengetahui bahwa hati-hati ini telah berhimpun dalam cinta padaMu,</span></span><span dir="RTL"></span><span dir="RTL" style="font-size:12.0pt; line-height:115%;font-family:"Times New Roman","serif";color:#333333"><span dir="RTL"></span> </span><span class="apple-style-span"><span style="font-size: 12.0pt;line-height:115%;font-family:"Times New Roman","serif";color:#333333">telah berjumpa dalam taat padaMu,<span dir="RTL"></span><span dir="RTL"><span dir="RTL"></span> </span>telah bersatu dalam dakwah padaMu,<span dir="RTL"></span><span dir="RTL"><span dir="RTL"></span> </span>telah berpadu dalam membela syari’atMu.<span dir="RTL"></span><span dir="RTL"><span dir="RTL"></span> </span>Kukuhkanlah, ya Allah, ikatannya.<span dir="RTL"></span><span dir="RTL"><span dir="RTL"></span> </span>Kekalkanlah cintanya. Tunjukilah jalan-jalannya.<span dir="RTL"></span><span dir="RTL"><span dir="RTL"></span> </span>Penuhilah hati-hati ini dengan nur cahayaMu yang tiada pernah pudar.<span dir="RTL"></span><span dir="RTL"><span dir="RTL"></span> </span>Lapangkanlah dada-dada kami dengan limpahan keimanan kepadaMu dan<span dir="RTL"></span><span dir="RTL"><span dir="RTL"></span> </span>keindahan bertawakkal kepadaMu.<span dir="RTL"></span><span dir="RTL"><span dir="RTL"></span> </span>Nyalakanlah hati kami dengan berma’rifat padaMu.<span dir="RTL"></span><span dir="RTL"><span dir="RTL"></span> </span>Matikanlah kami dalam syahid di jalanMu.<span dir="RTL"></span><span dir="RTL"><span dir="RTL"></span> </span>Sesungguhnya Engkaulah sebaik-baik pelindung dan sebaik-baik penolong</span></span><span lang="AR-SA" dir="RTL" style="font-size:28.0pt;line-height:115%;font-family:"Times New Roman","serif""><o:p></o:p></span></p></span></span>olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-13620719036988021342011-01-06T08:22:00.000-08:002011-01-06T08:31:37.833-08:00FILSAFAT DAN PRAKTEK PENDIDIKAN ISLAM SYED MUHAMMAD NAQUIB AL-ATTAS<meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 12"><meta name="Originator" content="Microsoft Word 12"><link rel="File-List" href="file:///C:%5CUsers%5CADMINI%7E1%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml"><!--[if gte mso 9]><xml> <o:officedocumentsettings> <o:relyonvml/> <o:allowpng/> </o:OfficeDocumentSettings> </xml><![endif]--><link rel="themeData" href="file:///C:%5CUsers%5CADMINI%7E1%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx"><link rel="colorSchemeMapping" 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align="center"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Praktek Pendidikan Islam Syed Muhammad Naquib Al-Attas <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Oleh: Adib Susilo/ mu’amalat VII<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Syed Muhammad Naquib Al-Attas mungkin tidak banyak dikenal dikalangan masyarakat awam indonesia, namun tidak bagi kalangan akademisi yang pernah membaca karya-karyanya, khususnya yang telah diterjemahkan kedalam bahasa indonesia. Seperti, <i>Islam dan Sekularisme</i>, terbitan Pustaka Bandung<i>. Islam dan Filsafat Sains</i>, terbitan Mizan; atau Konsep Pendidikan Islam, pasti mengenal Syed Naquib Al-Attas. Sosok Naquib Al-Attas sebagai pemikir muslim adalah pemikir muslim terkemuka abad ini, yang pemikirannya tidak dpat ditangkap hanya dari sekedar membaca bukunya namun yang terpenting adalah gagasan islamisasi ilmu pengetahuan kontemporer, yang dipelopori oleh isma’il al-faruqi. Gagasan ini merupakan titik kulminasi beberapa pemikiran konseptualnya yang tertuang dalam karyanya, <i>prolegomena to the metaphysics of islam</i>. Lebih menarik lagi, kepeduliannya terhadap kemunduraan umat, diimplementasikan kedalam lembaga pendidikan bertaraf internasional. <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Untuk mengungkap pentingnya pendidikan, al-attas dalam pendidikan islam memulai melalui pandangan metafisika yang dilanjutkan dengan ilmu pengetahuan dan mengetahui. Menurut Al-Attas metafisika dalam islam adalah tasawuf filosofis, yang merupakan suatu system yang terpadu yang secara positif menerangkan hakikat realitas yang sebenarnya melalui penggabungan akal dan pengalaman dengan tingkatan yang lebih tinggi, yang terdapat dalam dimensi suprarasional dan transempirikal kesadaran manusia. Al-Attas juga menegaskan bahwa tidak ada formulasi filsafat islam mengenai pendidikan dan ilmu pengetahuan yang mengabaikan kontribusi ulama-ulama sufi dalam pengembangannya yang berkaitan dengan hakikat realitas sejati. Pandangan dasar teologi dan metafisika tasawuf berakar pada prinsip pokok sufi mengenai eksistensi (<i>wujud</i>). Dan hal yang bertolak belakang dengan quiditas (<i>mahiyah</i>). Sedangkan ilmu bagi al-attas adalah<span style=""> </span>sesuatu yang sangat prinsipil khususnya dalam dunia pendidikan. Al-Attas merupakan cendikiawan muslim kontemporer yang pertama kali menyatakan bahwa ilmu pengetahuan tidak bebas nilai, artinya ilmu pengetahuan tidak bersifat netral karena perbedaan budaya menyebabkan perbedaab pemahaman terhadap ilmu itu sendiri, seperti perbedaan budaya islam dan barat, sehingga tidak bisa dipertemukan karena perbedaan itu begitu mendalam.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Al-Attas selanjutnya mengatakan bahwa akar permasalahan intelektual umat islam adalah kekeliruan dalam memaknai sejumlah kata kunci menurut pandangan dunia dan sejarah islam seperti perkataan pandangan dunia, agama, Allah Swt., ilmu pengetahuan, pendidikan, kebahagiaan, keadilan, kebijaksanaan, perguruan tinggi, dan sebagainya. Oleh karena itu Al-Attas untuk memahami kata-kata kunci tersebut dengan membagi definisi menjadi dua kategori seperti ibn hazm dan Al-Ghazali, yaitu hadd atau definisi dengan spesifikasi objek yang mebedakannya dengan yang lain dan yang kedua rasm atau definisi yang bersifat menerangkan ciri-ciri utama bukan esensi suatu objek. Konsep penting lainnya yang terdapat dalam definis, ilmu pengetahuan dan filsafat pendidikan al-attas adalah kedatangan yaitu suatu proses yang suatu pihak memerlukan mental yang aktif dan persiapan spiritual dan keridhaan Allah Swt. Al-Attas sependapat dengan Fazlur Rahman dalam pencarian ilmu pengetahuan namun ia berbeda dari Fazlur Rahman yang menganggap<span style=""> </span>kreativitas sebagai ciri esensial dalam ilmu pengetahuan modern.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Al-Attas juga menegaskan tentang tujuan pendidikan menurut islam yaitu untuk menghasilkan manusia yang baik bukan warga Negara dan pekerja yang baik. Al-Attas selanjutnya mengatakan bahwa tujuan pendidikan adalah untuk memunculkan manusia yang peripurna atau insan kamil. Karena menurut Al-Attas warga Negara dan pekerja yang baik dalam sebuah Negara yang sekuler tidaklah sama dengan manusia yang baik; sebaliknya manusia yang baik sudah pasti seorang pekerja dan warga Negara yang baik. Untuk mencapai itu pendidikan menurut Al-Attas adalah penyemaian dan penanaman ada dalam diri seseorang yang selanjutnya disebut <i>ta’dib</i>. Karena manusia yang baik maksudnya adalah manusia yang memiliki adab. Al-Attas mengajukan agar istilah pendidikan dalam islam tidak lagi <i>tarbiyah</i> atau <i>ta’lim </i>melainkan <i>ta’dib</i>. Ia menolak istilah <i>tarbiyah</i> karena hanya menyinggung aspek fisikal dan istilah<i> ta’lim</i> karena hanya terbatas pada pengajaran dan pendidikan kognitif.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Al-Attas tidak hanya menekankan pentingnya pendidikan kontemporer, tetapi juga pendidikan yang menumbuhkan kesadaran diri dan konservatif secara keagamaan tanpa mengabaikan watak preskriptif, praktis, dan futuristik. Al-Attas menganggap universitas sebagai sebuah institusi yang paling kritis, yang darinya akan bermula kebangkitan dan reformulasi pendidikan dan epistemology. Penekanan terhadap pendidikan tinggi bukanlah cermin dari kaum elitis yang feudal akan tetapi merupakan unterpretasi terhadap <i>hikmah ilahiah</i>, yang menjadikan orang dewasa sebagai target utama misi semua nabi. Karena ini merupakan karakteristik pokok masyarakat islam yang sudah dikembangkan oleh para pemikir muslim sejak dahulu hingga adanya pengaruh moderenitas. Penekanan terhadap pendidikan ini tidak ternilai baik secara strategis maupun kutural. Sebab kualitas suatu Negara dilihat dari institusi pendidikan tingginya.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Al-Attas lebih lanjut menjabarkan ide tentang unversitas islam sebagai makrokosmos atau alam kecil dari jagat raya. Dimana ia harus memerintah untuk dirinya sendiri sebagai mana pemerintah mengatur negaranya.<span style=""> </span>Sebuah universitas harusnya merupakan gambaran dari manusia universal atau <i>insan kamil</i>. Pandangan Al-Attas ini bukan hanya berdasarkan asas-asas ontologis, melainkan juga pada analisis istilah-istilah penting yang digunakan dalam proses sejarah universitas. Istilah <i>university</i> diadopsi dari bahasa arab <i>kullliyah</i>, maksudnya ilmu pengetahuan dan bagian spiritual dari akal adalah sesuatu yang universal (<i>kulliyat</i>). Dan pembagian anatomi kemanusian <i>faculty</i> oleh pelbagai universitas adalah terjemahan dari istilah <i>quwwah</i> yang merujuk pada kekuatan yang inheren dari dalam organ tubuh.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Lebih lanjut ide uneversitas islam juga didukung dengan kurikulum ilmu pengetahuan secara hierarki. Ia membagi hierarki ilmu pengetahuan menjadi dua <i>fardu a’in</i> dan <i>fardu kifayah</i>. <i>Fardu a’in</i> berisikan ilmu-ilmu agama dan <i>fardu kifayah</i> berisikan ilmu-ilmu umum. Seperti yang dilakukan oleh pondok-pondok pesantren modern secara filosofis seluruh pondok pesantren bersifat tafaqquh fid din yang artinya mengkhususkan pemahaman terhadap ilmu agama. Dalam pesantren modern ilmu-ilmu agama ini yang terkandung dalam kitab klasik disederhanakan dalam bentuk kurikulum sehingga bersifat madras dan menambahkannya dengan ilmu umum sehingga santri yang belajar didalamnya dapat menguasai ilmu umum dan ilmu agama secara intergral dan tidak terpisah.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-8605757764817686842010-12-05T18:25:00.000-08:002010-12-05T18:26:00.273-08:00<p class="section1" align="center" dir="RTL" style="text-align:center;direction:rtl; unicode-bidi:embed"><a name="الطهارة"><b><span lang="AR-SA" style="font-size:18.0pt; font-family:"Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family: Arial">الطهارة</span></b></a><span style="mso-bookmark:الطهارة"></span><span dir="LTR" style="font-size:18.0pt;font-family:"Arial","sans-serif";mso-bidi-font-family: "Traditional Arabic""><o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">تعريف الطهارة</span></b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial"><o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">الطهارة في اللغة:<span class="apple-converted-space"> </span></span></b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial">النظافة.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وفي الشرع: هي عبارة عن غسل أعضاء مخصوصة بصفة مخصوصة.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial"> <a name="تقسيم_الطهارة"><b>تقسيم الطهارة:</b></a><o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">الطهارة تنقسم إلى قسمين: طهارة من الحدث، وطهارة من النجس، أي: حكمية وحقيقية.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">فالحدث هو: الحالة الناقضة للطهارة شرعاً، بمعنى أن الحدث إن صادف طهارة نقضها، وإن لم يصادف طهارة فمن شأنه أن يكون كذلك.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وينقسم إلى قسمين: الأكبر والأصغر، أما الأكبر فهو: الجنابة والحيض والنفاس، وأما الأصغر فمنه: البول والغائط والريح والمذي والودي وخروج المنى بغير لذة، والهادي وهو: الماء الذي يخرج من فرج المرأة عند ولادتها.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وأما النجس</span></b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial">: فهو عبارة عن النجاسة القائمة بالشخص أو الثوب أو المكان. ويعبر عنه بالخبث أيضاً.وشرعت الطهارة من الحدث الأصغر والأكبر بقوله تعالى: {<b>يَا أَيُّهَا الذين آمنُوا إذَا قُمْتُمْ إلى الصَّلاةِ فَاغْسِلوا وُجُوهَكُمْ وَأَيْدِيَكُمْ إِلَى الْمَرافِقِ وَامْسَحُوا بِرُءُوسِكُمْ وَأَرْجُلَكُمْ إِلَى الْكَعْبَيْنِ وَإِنْ كُنْتُمْ جُنُبًا فَاطَّهَّرُوا</b>} [المائدة:6].<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">ولقوله صلى الله عليه وسلم: "لا تقبل صلاة بغير طهور" رواه مسلم.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وشرعت طهارة الخبث -وهي طهارة الجسد والثوب والمكان الذي يصلى عليه من النجس- بقوله تعالى: {<b>وثِيَابَكَ فَطَهِّرْ</b>} [المدثر:4] وقوله تعالى: {<b>وعَهِدْنَا إِلى إبْراهِيمَ وإِسْماعيلَ أن طَهِّرَا بَيْتِيَ لِلطَّائِفِينَ والْعَاكِفِينَ والرُّكَّعِ السُّجُود</b>}[البقرة: 125].<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وبقوله عليه الصلاة والسلام: "اغسلي عنك الدم وصلي" متفق عليه.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">والطهارة من ذلك كله من شروط صحة الصلاة.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><a name="شروط_الطهارة_الحقيقية"><b><span lang="AR-SA" style="font-size: 18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family: Arial">شروط الطهارة الحقيقية:</span></b></a><span style="mso-bookmark:شروط_الطهارة_الحقيقية"></span><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial"><o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">ذهب جمهور الفقهاء إلى أنه يشترط لصحة الصلاة طهارة بدن المصلي وثوبه ومكانه من النجاسة.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">ولقول النبي صلى الله عليه وسلم في حديث الأعرابي: "صُبّوا عليه ذَنوباً من ماء" رواه أبو داود.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وقال المالكية:</span></b><span class="apple-converted-space"><span lang="AR-SA" style="font-size:18.0pt; font-family:"Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family: Arial"> </span></span><span lang="AR-SA" style="font-size:18.0pt;font-family: "Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">إنها واجبة مع الذكر والقدرة، وسنة مع النسيان وعدم القدرة.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">والمعتمد في المذهب: أن من صلى بالنجاسة متعمداً عالماً بحكمها، أو جاهلاً وهو قادر على إزالتها يعيد صلاته أبداً، ومن صلى بها ناسياً أو غير عالم بها أو عاجزاً عن إزالتها يعيد في الوقت.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وأيضاً تشترط الطهارة الحقيقية لصلاة الجنازة، وهي شرط في الميت بالإضافة إلى المصلي.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وتشترط الطهارة الحقيقية كذلك في سجدة التلاوة.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">واختلف الفقهاء</span></b><span class="apple-converted-space"><span lang="AR-SA" style="font-size:18.0pt; font-family:"Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family: Arial"> </span></span><span lang="AR-SA" style="font-size:18.0pt;font-family: "Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">في اشتراط الطهارة الحقيقية في الطواف.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">فذهب المالكية والشافعية والحنابلة</span></b><span class="apple-converted-space"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial"> </span></span><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial">إلى اشتراطها، لقول النبي صلى الله عليه وسلم: "الطواف بالبيت بمنزلة الصلاة إلا أن الله قد أحل فيه المنطق، فمن نطق فلا ينطق إلا بخير".<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وذهب الحنفية</span></b><span class="apple-converted-space"><span lang="AR-SA" style="font-size:18.0pt; font-family:"Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family: Arial"> </span></span><span lang="AR-SA" style="font-size:18.0pt;font-family: "Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">إلى عدم اشتراط الطهارة الحقيقية في الطواف.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">والأكثر على أنها سنة مؤكدة.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وذهب الشافعية</span></b><span class="apple-converted-space"><span lang="AR-SA" style="font-size:18.0pt; font-family:"Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family: Arial"> </span></span><span lang="AR-SA" style="font-size:18.0pt;font-family: "Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">-على خلاف غيرهم- إلى اشتراط الطهارة الحقيقية في خطبة الجمعة. <o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><a name="تطهر_النجاسات"><b><span lang="AR-SA" style="font-size:18.0pt; font-family:"Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family: Arial">تطهير النجاسات:</span></b></a><span style="mso-bookmark:تطهر_النجاسات"></span><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial"><o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">النجاسات العينية لا تطهر بحال، إذ أن ذاتها نجسة، بخلاف الأعيان المتنجسة، وهي التي كانت طاهرة في الأصل وطرأت عليها النجاسة، فإنه يمكن تطهيرها.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">والأعيان منها ما اتفق الفقهاء على نجاسته، ومنها ما اختلفوا فيه.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">فممّا اتفق الفقهاء على نجاسته</span></b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">: الدم المسفوح، والميته، والبول، والعذرة من الآدمي.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">ومما اختلف الفقهاء فيه</span></b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial">: الكلب والخنزير.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">ذهب الشافعية والحنابلة</span></b><span class="apple-converted-space"><span lang="AR-SA" style="font-size:18.0pt; font-family:"Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family: Arial"> </span></span><span lang="AR-SA" style="font-size:18.0pt;font-family: "Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">إلى القول بنجاسة الخنزير والكلب.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وقال الحنفية في الأصح</span></b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial">: إن الكلب ليس بنجس العين، وإنما لحمه نجس.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><a name="النية_في_التطهير"><b><span lang="AR-SA" style="font-size:18.0pt; font-family:"Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family: Arial">النية في التطهير من النجاسات:</span></b></a><span style="mso-bookmark: النية_في_التطهير"></span><span lang="AR-SA" style="font-size:18.0pt;font-family: "Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family:Arial"><o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">اتفق الفقهاء<span class="apple-converted-space"> </span></span></b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial">على أن التطهير من النجاسة لا يحتاج إلى نية، فليست النية بشرط في طهارة الخبث، ويطهر محل النجاسة بغسله بلا نية.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><a name="المطهرات"><b><span lang="AR-SA" style="font-size:18.0pt;font-family: "Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">المُطَهِّرات</span></b></a><span style="mso-bookmark:المطهرات"></span><span lang="AR-SA" style="font-size:18.0pt; font-family:"Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family: Arial"><o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">اتفق الفقهاء</span></b><span class="apple-converted-space"><span lang="AR-SA" style="font-size:18.0pt; font-family:"Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family: Arial"> </span></span><span lang="AR-SA" style="font-size:18.0pt;font-family: "Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">على أن الماء المطلق رافع للحدث مزيل للخبث، لقول الله تعالى:<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">{<b>وَيُنَزِّلُ عَلَيْكُم مِّنَ السَّمَاءِ مَاءً لِيُطَهِّركُم بِه</b>} [الأنفال: 11].<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وذهب أبو حنفية</span></b><span class="apple-converted-space"><span lang="AR-SA" style="font-size:18.0pt; font-family:"Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family: Arial"> </span></span><span lang="AR-SA" style="font-size:18.0pt;font-family: "Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">إلى أنه يجوز تطهير النجاسة بالماء المطلق، وبكل مائع طاهر قالع، كالخل وماء الورد ونحوه مما إذا عصر انعصر، لما روت عائشة رضي الله تعالى عنها أنها قالت:<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">(ما كان لإحدانا إلا ثوب واحد تحيض فيه، فإذا أصابه شيء من دم قالت بريقها، فقصعته بظفرها) أي حكته. رواه البخاري.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">واتفق الفقهاء</span></b><span class="apple-converted-space"><span lang="AR-SA" style="font-size:18.0pt; font-family:"Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family: Arial"> </span></span><span lang="AR-SA" style="font-size:18.0pt;font-family: "Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">على طهارة الخمر بالاستحالة، فإذا انقلبت الخمر خلاًّ بنفسها فإنها تطهر، لأن نجاستها لشدتها المسكرة الحادثة لها، وقد زال ذلك من غير نجاسة خلفتها، فوجب أن تطهر، كالماء الذي تنجس بالتغير إذا زال تغيره بنفسه.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وذهب الحنفية والشافعية</span></b><span class="apple-converted-space"><span lang="AR-SA" style="font-size:18.0pt; font-family:"Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family: Arial"> </span></span><span lang="AR-SA" style="font-size:18.0pt;font-family: "Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">إلى أن جلد الميتة يطهر بالدباغة، لقول النبي صلى الله عليه وسلم "إذا دبغ الإهاب فقد طهر"رواه مسلم.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وقال المالكية والحنابلة</span></b><span class="apple-converted-space"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial"> </span></span><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial">بعدم طهارة جلد الميتة بالدباغ.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وعدّ الحنفية من المطهرات</span></b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">: الدلك، والفرك، والمسح، واليبس، وانقلاب العين، فيطهر الخف والنعل إذا تنجس بذي جرم بالدلك، والمني اليابس بالفرك، ويطهر الصقيل كالسيف والمرآة بالمسح، والأرض المتنجسة باليبس، والخنزير والحمار بانقلاب العين، كما لو وقعا في المملحة فصارا ملحاً.<b> </b><o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><a name="المياه_التي_يجوز_التطهير_بها"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial">المياه التي يجوز التطهير بها، والتي لا يجوز:</span></b></a><span style="mso-bookmark:المياه_التي_يجوز_التطهير_بها"></span><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial"><o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">قسم الفقهاء الماء من حيث جواز التطهير به ورفعه للحدث والخبث، أو عدم<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">ذلك، إلى عدة أقسام:<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">القسم الأول:</span></b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial"><o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">ماء طاهر مطهّر غير مكروه، وهو الماء المطلق، وهو الماء الباقي على<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">خلقته، أو هو الذي لم يخالطه ما يصير به مقيداً.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">والماء المطلق يرفع الحدث والخبث باتفاق الفقهاء. ويلحق به عند جمهور الفقهاء ما<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">تغير بطول مكثه، أو بما هو متولد منه كالطحلب.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">القسم الثاني:</span></b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial"><o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">ماء طاهر مطهّر مكروه، وخص كل مذهب هذا القسم بنوع من<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">المياه:<span class="apple-converted-space"> </span><b>قال الحنفية</b>: إن الماء الذي شرب منه حيوان مثل الهرة الأهلية والدجاجة المخلاة وسباع الطير والحية والفأرة، وكان قليلاً، الكراهة تنزيهية على الأصح، ثم إن الكراهة إنما هي عند وجود المطلق، وإلا فلا كراهة أصلاً.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وقال المالكية</span></b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial">: إن الماء إذا استعمل في رفع حدث أو في إزالة حكم خبث فإنه يكره استعماله بعد ذلك في طهارة حدث كوضوء أو اغتسال مندوب لا في إزالة حكم خبث، والكراهة مقيدة بأمرين: أن يكون ذلك الماء المستعمل قليلاً كآنية الوضوء والغسل، وأن يوجد غيره، وإلا فلا كراهة، كما يكره عندهم الماء اليسير -وهو ما كان قدر آنية الوضوء أو الغسل فما دونها- إذا حلت فيه نجاسة قليلة كالقطرة ولم تغيره، والكراهة مقيدة بقيود سبعة: أن يكون الماء الذي حلت فيه النجاسة يسيراً، وأن تكون النجاسة التي حلت فيه قطرة فما فوقها، وأن لا تغيره، وأن يوجد غيره، وأن لا يكون له مادة كبئر، وأن لا يكون جارياً، وأن يراد استعماله فيما يتوقف على طهوره، كرفع حدث وحكم خبث ووضوء أو غسل مندوب، فإن انتفى قيد منها فلا كراهة.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial"> <span class="apple-converted-space"> </span>ومن المكروه أيضاً: الماء اليسير الذي ولغ فيه كلب ولو تحققت سلامة فيه من النجاسة، وسؤر شارب الخمر.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وذهب الشافعية</span></b><span class="apple-converted-space"><span lang="AR-SA" style="font-size:18.0pt; font-family:"Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family: Arial"> </span></span><span lang="AR-SA" style="font-size:18.0pt;font-family: "Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">إلى أنَّ الماء المكروه ثمانية أنواع:<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">المشمس، وشديد الحرارة، وشديد البرودة، وماء ديار ثمود إلا بئر الناقة، وماء ديار قوم لوط، وماء بئر برهوت، وماء أرض بابل، وماء بئر ذروان.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وذهب الحنابلة</span></b><span class="apple-converted-space"><span lang="AR-SA" style="font-size:18.0pt; font-family:"Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family: Arial"> </span></span><span lang="AR-SA" style="font-size:18.0pt;font-family: "Traditional Arabic";mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">إلى أن المكروه: الماء المتغير بغير ممازج، كدهن وقطران وقطع كافور، أو ماء سخن بمغصوب أو بنجاسة، أو الماء الذي اشتد حره أو برده، والكراهة مقيدة بعدم الاحتياج إليه، فإن احتيج إليه تعين وزالت الكراهة.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وكذا يكره استعمال ماء البئر الذي في المقبرة، وماء في بئر موضع غصب، وما ظن تنجسه، كما نصوا على كراهية استعمال ماء زمزم في إزالة النجاسة دون طهارة الحدث تشريفاً له.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">القسم الثالث:</span></b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial"><o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">-<span class="apple-converted-space"> </span>ماء طاهر في نفسه غير مطهر. ذهب الحنفية إلى أن الماء الطاهر في نفسه غير المطهر لغيره، هو الماء المستعمل وهو: ما أزيل به حدث أو استعمل في البدن على وجه القربة، ولا يجوز استعماله في طهارة الأحداث، بخلاف الخبث، ويصير مستعملاً عندهم بمجرد انفصاله عن الجسد ولو لم يستقر بمحل.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وذهب المالكية والشافعية والحنابلة</span></b><span class="apple-converted-space"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial"> </span></span><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial">إلى أنه الماء المتغير طعمه أو لونه أو ريحه بما خالطه من الأعيان الطاهرة تغيراً يمنع إطلاق اسم الماء عليه، وهو كذلك<span class="apple-converted-space"> </span><b>عند الشافعية</b>: الماء المستعمل في فرض الطهارة ونفلها على الجديد.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">وصرح المالكية والشافعية والحنابلة</span></b><span class="apple-converted-space"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial"> </span></span><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial">بأن هذا النوع لا يرفع حكم الخبث أيضاً، وعند الحنفية يرفع حكم الخبث.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">القسم الرابع:</span></b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial"><o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">ماء نجس، وهو: الماء الذي وقعت فيه نجاسة وكان قليلاً، أو كان كثيراً وغيّرته، وهذا لا يرفع الحدث ولا النجس بالاتفاق.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">القسم الخامس:</span></b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial"><o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">ماء مشكوك في طهوريته، وانفرد بهذا القسم الحنفية، وهو عندهم: ما شرب منه بغل أو حمار.<o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">القسم السادس:</span></b><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic";mso-ascii-font-family: Arial;mso-hansi-font-family:Arial"><o:p></o:p></span></p> <p class="section1" dir="RTL" style="text-align:justify;direction:rtl;unicode-bidi: embed"><span lang="AR-SA" style="font-size:18.0pt;font-family:"Traditional Arabic"; mso-ascii-font-family:Arial;mso-hansi-font-family:Arial">ماء محرم لا تصح الطهارة به، وانفرد به الحنابلة، وهو عندهم: ماء آبار ديار ثمود-غير بئر الناقة- والماء المغصوب، وماء ثمنه المعين حرام.<o:p></o:p></span></p>olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-61662367546014598522010-09-17T06:40:00.000-07:002010-09-17T06:47:20.969-07:00KHUTBAH IDUL FITRI, PENDIDIKAN RAMADHAN<p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Pertama-tama marilah kita panjatkan puja dan puji syukur kita kepada Allah S.W.T. yang mana telah memberi kita nikmat rahmat serta hidayahnya yang tak terhingga dan tak dapat di hitung banyaknya serta tak dapat tergantikan, sehingga kita dapat menyelesaikan puasa ramadhan pada tahun ini dengan lancar. <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Shalawat serta salam tak lupa kita haturkan kepada junjungan kita nabi besar Muhammad S.A.W. yang telah membawa kita dari zaman kegelepan menuju zaman yang penuh hidayah seperti yang kita rasakan sekarang ini<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Ma’ashiral muslimin rahimakumullah<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Tak terasa Telah berlalu dari kita bulan yang penuh berkah, bulan yang awalnya adalah rahmat, bulan yang pertengahannya adalah ampunan dan bulan yang akhirnya adalah pembebasan dari api neraka. Sebulan lamanya kita berpuasa di bulan ramadhan yang mana bulan ini merupakan bulan yang memberikan kita banyak pelajaran. Bulan yang di buat oleh Allah sebagai sekolah bagi umat muslim di seluruh dunia. Bulan ramadhan adalah sekolah ramadhan bagi kita semua mengapa demikian? Karena Allah mendidik umatnya melalui bulan suci ini. Apa saja sich bentuk pendidikan Allah?<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Sebelum itu marilah kita lihat dulu apa keistimewaan sekolah ramdhan ini.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Pertama sekolah ini gratis yang mau masuk sekolah ramdhan tidak di pungut biaya masuk sekolah atau pun iuran bulanan. <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Kedua peraturannya mudah dan semua orang tahu, bahkan anak TK pun tahu apa peraturan di sekolah ramadhan. Kapan waktu masuk sekolah? yaitu saat adzan subuh, kapan sekolah selesai? yaitu pada saat adzan maghrib. Dan peraturan di sekolah pun semua orang juga tahu tapi banyak yang lupa atau pura-pura tidak tahu seperti larangan makan dan minum serta larangan lainnya yang dapat membatalkan puasa<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Ma’ashiral muslimin rahimakumullah<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Pendidikan yang ada di bulan ramadhan yang di berikan oleh Allah ada pertama:<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><b><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Lapar dan dahaga<o:p></o:p></span></b></p> <p class="MsoNormal" align="left" style="text-align: justify;margin-top: 0cm; margin-right: 0cm; margin-left: 0cm; margin-bottom: 0.0001pt; line-height: normal; "><i><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">“Berapa banyak orang yang berpuasa, namun yang diperolehnya dari puasanya itu<o:p></o:p></span></i></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><i><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">hanyalah lapar dan dahaga saja.” (HR Khuzaimah dan Thabrani)<o:p></o:p></span></i></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif";mso-bidi-font-style: italic">pendidikan yang dapat kita ambil adalah bahwa lapar dan dahaga itu tidak enak. Bisa kita bayangkan bagaimana saudara-saudara kita yang di timpa musibah seperti di medan tidak dapat makan dan minum senikmat yang kita makan.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif";mso-bidi-font-style: italic">Ada pula lapar dan dahag ini di jadikan alasan untuk tidak bekerja dengan baik dan maksimal, bisa kita bayangkan bagaiman jika kita memilikii anak buah dan dia tidak dapat bekrja maksimal? Apa yang kita usahakan akan tersendat, untuk itu ibadah bukan merupakan alas an untuk tidak bekerja maksimal. Maksimal bukan berarti habis-habisan tapi sekuat tenaga. Kalau tidak kuat ya sudahlah.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif";mso-bidi-font-style: italic">Pendidikan yang kedua adalah <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><b><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif";mso-bidi-font-style: italic">Kemampuan mengendalikan diri<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif";mso-bidi-font-style: italic">Dalam setiap pribadi manusia memiliki kemampuan mangendalikan diri yang kuat. Contohnya ketika seseorang menghajatkan sesuatu katakanlah ingin memiliki motor. Maka ia meniatkan untuk memiliki motor. Segala daya upaya dia gunakan untuk memiliki motor tersebut, bekerja keras untuk meraih uang yg cukup untuk membeli motor jika kurang minjem uang, jika masih kurang ya sudahlah buka rizky namanya.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif";mso-bidi-font-style: italic">Nah kemampuan mengendalikan diri inilah yang di latih dalam bulan ramadhan, mengendalikan nafsu makan dan minum, mengendalikan amarah, mengendalikan perkataan. Dan lain sebagainya. itu semua dapat di lakukan jika kita benar-benar berniat untuk berpuasa karna Allah. <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif";mso-bidi-font-style: italic">Pendidikan yang ketiga adalah<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><b><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif";mso-bidi-font-style: italic">Zakat<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif";mso-bidi-font-style: italic">Pada akhir bulan ramadhan kita semua di wajibkan untuk membayar zakat fitrah, zakat ini merupakan ujian kepatuhan kepada kita. Mana yang kita pentingkan harta atau kecintaan kita kepada Allah? Ibaratnya seperti kekasih sendiri apa pun akan kita berikan buat kekasih hati. Begitu pula jika kita cinta Allah apapun yang Allah perintahkan haruslah kita laksanakan.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif";mso-bidi-font-style: italic">Bahkan sesungguhnya kita tidak akan merugi jika kita menunaikan zakat. Karena Allah telah berjanji barang siapa yang berbuat kebaikan, bersedekah ataupun membayar zakat Allah akan menggantinya 100 kali lebih banyak.<o:p></o:p></span></p> <p class="MsoNormal" dir="RTL" style="margin-left:0cm;text-align:justify; direction:rtl;unicode-bidi:embed"><span dir="LTR" style="font-size:14.0pt; line-height:150%;font-family:HQPB4;mso-ascii-font-family:Calibri;mso-ascii-theme-font: minor-latin;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin; mso-char-type:symbol;mso-symbol-font-family:HQPB4"><span style="mso-char-type: symbol;mso-symbol-font-family:HQPB4">ã</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">@</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">s</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">W</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">¨</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">B</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB5;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB5"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">t</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">û</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">ï</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">Ï</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB3;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB3"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB3">%</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">©</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB3;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB3"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB3">!</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">$</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">#</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB5;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB5"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">t</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">b</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">q</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">à</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">)</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">Ï</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">ÿ</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">Z</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">ã</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2"></span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB4;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB4"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">ó</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">O</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">ß</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">g</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">s</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">9</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">º</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">u</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">q</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">ø</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">B</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">r</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">&</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB2;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB2"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2"></span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">Î</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">û</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB4;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB4"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">È</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">@</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2"></span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">Î</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">6</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">y</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1"></span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB5;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB5"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">«</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">!</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">$</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">#</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB4;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB4"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">È</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">@</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">s</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">V</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">y</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">J</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">x</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">.</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB4;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB4"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">></span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">p</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">¬</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">6</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">y</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">m</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB4;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB4"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">ô</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">M</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">t</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">F</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">u</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">;</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">/</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">R</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">r</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">&</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB5;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB5"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">y</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">ì</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">ö</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">7</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">y</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1"></span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB5;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB5"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5"></span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">@</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">Î</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">/</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">$</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">u</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">Z</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">y</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1"></span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB2;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB2"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2"></span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">Î</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">û</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB4;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB4"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">È</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">e</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">@</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">ä</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">.</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB4;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB4"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">7</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB3;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB3"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB3">'</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">s</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB3;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB3"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB3">#</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">ç</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">7</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">/</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">Y</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">ß</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1"></span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB4;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB4"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">è</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">p</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">s</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2"></span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">(</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">$</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">Ï</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">i</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">B</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB4;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB4"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">7</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">p</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">¬</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">6</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">y</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">m</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB4;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB4"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">3</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB5;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB5"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">ª</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">!</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">$</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">#</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">u</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">r</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB4;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB4"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">ß</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">#</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">Ï</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">è</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">»</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5"></span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">Ò</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">ã</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2"></span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB2;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB2"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">`</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">y</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">J</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">Ï</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">9</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB4;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB4"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">â</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">ä</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">!</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">$</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">t</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">±</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">o</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2"></span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB4;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB4"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">3</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB5;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB5"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">ª</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">!</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">$</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">#</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">u</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">r</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB4;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB4"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">ì</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">ì</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">Å</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1"></span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">º</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">u</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">r</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB4;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB4"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">í</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">O</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2"></span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB4;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB4"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB4">Î</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">=</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB5;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB5"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB5">t</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB1;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB1"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB1">æ</span></span><span dir="RTL"></span><span style="font-family:"Arial","sans-serif";mso-ascii-font-family: "\(normal text\)";mso-hansi-font-family:"\(normal text\)";mso-bidi-font-family: Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span> </span><span dir="LTR"></span><span dir="LTR" style="font-size:14.0pt;line-height:150%; font-family:HQPB2;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-char-type: symbol;mso-symbol-font-family:HQPB2"><span dir="LTR"></span><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">Ç</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">Ë</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">Ï</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">Ê</span></span><span dir="LTR" style="font-size:14.0pt;line-height:150%;font-family:HQPB2;mso-ascii-font-family: Calibri;mso-ascii-theme-font:minor-latin;mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;mso-char-type:symbol;mso-symbol-font-family: HQPB2"><span style="mso-char-type:symbol;mso-symbol-font-family:HQPB2">È</span></span><span dir="RTL"></span><span lang="AR-SA" style="font-family:"Arial","sans-serif"; mso-ascii-font-family:"\(normal text\)";mso-hansi-font-family:"\(normal text\)"; mso-bidi-font-family:Arial;mso-bidi-theme-font:minor-bidi"><span dir="RTL"></span><span style="mso-spacerun:yes"> </span><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span dir="LTR"></span><span style="font-size:10.0pt;mso-bidi-font-size:11.0pt;line-height:150%;font-family: "(normal text)","serif""><span dir="LTR"></span>261. perumpamaan (nafkah yang dikeluarkan oleh) orang-orang yang menafkahkan hartanya di jalan Allah[166] adalah serupa dengan sebutir benih yang menumbuhkan tujuh bulir, pada tiap-tiap bulir seratus biji. Allah melipat gandakan (ganjaran) bagi siapa yang Dia kehendaki. dan Allah Maha Luas (karunia-Nya) lagi Maha mengetahui.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:10.0pt; mso-bidi-font-size:11.0pt;line-height:150%;font-family:"(normal text)","serif""><o:p> </o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:10.0pt; mso-bidi-font-size:11.0pt;line-height:150%;font-family:"(normal text)","serif"">[166] Pengertian menafkahkan harta di jalan Allah meliputi belanja untuk kepentingan jihad, pembangunan perguruan, rumah sakit, usaha penyelidikan ilmiah dan lain-lain.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Itu lah beberapa pendidikan yang diberikan oleh Allah dalam bulan ramadhan, agar kita mensucikan diri kita lahir maupun batin.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Ma’ashiral muslimmin rahimakumullah<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Ramadhan berlalu syawwal pun tiba dimana bulan ini adalah bulan kemenangan atas hawa nafsu yang telah kita lawan selama sebulan penuh di bulan ramadhan. Bulan syawwal adalah bulan peningkatan, peningkatan iman islam dan ihsan serta ketakwaan kepada Allah S.W.T.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Untuk itu marilah kita bersama-sama meningkat kan iman islam ihsan serta ketakwaan kita kepada Allah yang berwujud dalam ibadah kita sehari-hari. Yaitu shalat wajib 5 waktu. Dan apa bila perlu, kita tambah dengan ibadah-ibadah sunnah lainnnya.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Jika bulan ramadhan adalah sekolah untuk melatih diri maka. Bulan syawwal dan bulan-bulan lainnya adalah tempat untuk melaksanakan dan mempraktekan apa yang telah kita dapat selama bulan ramadhan.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Ma’ashiral muslimin rahimakumullah<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Khatib disini akan mengambil kesimpulan, bahwasanya Allah mendidik kita di dalam bulan ramadhan agar kita menjadi umatnya yang selalu taat dan bertakwa kepadanya dengan tiga hal palingn tidak yaitu pertama pendidikan lapar dan dahaga kedua kemampuan mengendalikan diri dan ketiga zakat.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">Dan bahwasanya kita semua dan rasul perbedaannya sangat lah sedikit. Sampai-sampai jika rasul sedikit marah kita sedikit-sedikit marah. Jika rasul sedikit tidur kita sedikit-sedikit tidur. Dan juga sebaliknya jika kita sedikit bersedekah rasul sedikit-sedikit bersedekah. Jika kita sedikit shalat malamnya rasul sedikit-sedikit sshalat malam. Maka dari itu marilah kita bersama-sama memperbanyak kebaikan yang sedikit dan mengurangi keburukan yang sedikit-sedikit ini.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-top: 0cm; margin-right: 0cm; margin-left: 0cm; margin-bottom: 0.0001pt; "><span lang="AR-SA" dir="RTL" style="font-size:22.0pt;font-family:"Traditional Arabic","serif"; mso-fareast-font-family:"Times New Roman"">بَارَكَ اللهُ لِي وَلَكُمْ فِي الْقُرْآنِ الْعَظِيْمِ. وَنَفَعَنِي وَاِيِّاكُمْ بما فيه مِنَ الآيَاتِ وَالذِّكْرِ الْحَكِيْمِ. وَتَقَبِّلَ الله مِنِّي وَمِنْكُمْ تِلاوَتَهُ اِنَِّهُ هُوَاالسَّمِيْعُ الْعَلِيْمُ. أقُوْلُ قَوْلِي هَذا وَأسْتَغْفِرُوا اللهَ الْعَظِيْمَ لَِيْ وَلَكُمْ وَلِسَائِرِ الْمُسْلِمِيْنَ وَالْمُسْلِمَاتِ وَالْمُؤْمِنِيْنَ وَالْمُؤْمِنَاتِ فَاسْتَغْفِرُوْهُ إنَّهُ هُوَ الْغَفُوْرُ الرَّحِيْم</span><span style="font-size:22.0pt;font-family:"Traditional Arabic","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span style="font-size:19.0pt; mso-bidi-font-size:12.0pt;line-height:150%;font-family:"Traditional Arabic","serif""><o:p> </o:p></span></p> <p class="MsoNormal" style="text-align: justify;margin-left: 0cm; "><span lang="AR-SA" dir="RTL" style="font-size:22.0pt;line-height:150%;font-family:"Traditional Arabic","serif"; mso-fareast-font-family:"Times New Roman"">اللهُ اَكْبَرْ (3×) اللهُ اَكْبَرْ (4×) اللهُ اَكْبَرْ كبيرا وَاْلحَمْدُ للهِ كَثِيْرًا وَسُبْحَانَ الله بُكْرَةً وَ أَصْيْلاً لاَ اِلَهَ اِلاَّ اللهُ وَاللهُ اَكْبَرْ اللهُ اَكْبَرْ وَللهِ اْلحَمْدُ. اْلحَمْدُ للهِ عَلىَ اِحْسَانِهِ وَالشُّكْرُ لَهُ عَلىَ تَوْفِيْقِهِ وَاِمْتِنَانِهِ. وَاَشْهَدُ اَنْ لاَ اِلَهَ اِلاَّ اللهُ وَاللهُ وَحْدَهُ لاَ شَرِيْكَ لَهُ لَهُ تَعْظِيْمًا لِشَأْنِهِ وَاَشْهَدُ اَنَّ سَيِّدَنَا مُحَمَّدًا عَبْدُهُ وَرَسُوْلُهُ الدَّاعِى اِلىَ رِضْوَانِهِ اللهُمَّ صَلِّ عَلَى سَيِّدِنَا مُحَمَّدٍ وَِعَلَى اَلِهِ وَاَصْحَابِهِ وَسَلِّمْ تَسْلِيْمًا كَِثيْرًا. اَمَّا بَعْدُ فَياَ اَيُّهَا النَّاسُ اِتَّقُوااللهَ فِيْمَا اَمَرَ وَانْتَهُوْا عَمَّا نَهَى وَزَجَرَ.وَاعْلَمُوْا اَنَّ اللهّ اَمَرَكُمْ بِاَمْرٍ بَدَأَ فِيْهِ بِنَفْسِهِ وَثَـنَى بِمَلآئِكَتِهِ بِقُدْسِهِ وَقَالَ تَعاَلَى اِنَّ اللهَ وَمَلآئِكَتَهُ يُصَلُّوْنَ عَلىَ النَّبِى يآ اَيُّهَا الَّذِيْنَ آمَنُوْا صَلُّوْا عَلَيْهِ وَسَلِّمُوْا تَسْلِيْمًا. اللهُمَّ صَلِّ عَلَى سَيِّدِنَا مُحَمَّدٍ صَلَّى اللهُ عَلَيْهِ وَسَلِّمْ وَعَلَى آلِ سَيِّدِناَ مُحَمَّدٍ وَعَلَى اَنْبِيآئِكَ وَرُسُلِكَ وَمَلآئِكَةِ اللهُمَّ اغْفِرْ لِلْمُؤْمِنِيْنَ وَاْلمُؤْمِنَاتِ وَاْلمُسْلِمِيْنَ وَاْلمُسْلِمَاتِ اَْلاَحْيآءُ مِنْهُمْ وَاْلاَمْوَاتِ اللهُمَّ اَعِزَّ اْلاِسْلاَمَ وَاْلمُسْلِمِيْنَ وَأَذِلَّ الشِّرْكَ وَاْلمُشْرِكِيْنَ وَانْصُرْ عِبَادَكَ اْلمُوَحِّدِيَّةَ وَانْصُرْ مَنْ نَصَرَ الدِّيْنَ وَاخْذُلْ مَنْ خَذَلَ اْلمُسْلِمِيْنَ وَ دَمِّرْ اَعْدَاءَالدِّيْنِ وَاعْلِ كَلِمَاتِكَ اِلَى يَوْمَ الدِّيْنِ. اللهُمَّ ادْفَعْ عَنَّا اْلبَلاَءَ وَاْلوَبَاءَ وَالزَّلاَزِلَ وَاْلمِحَنَ وَسُوْءَ اْلفِتْنَةِ وَاْلمِحَنَ مَا ظَهَرَ مِنْهَا وَمَا بَطَنَ عَنْ بَلَدِنَا اِنْدُونِيْسِيَّا خآصَّةً وَسَائِرِ اْلبُلْدَانِ اْلمُسْلِمِيْنَ عآمَّةً يَا رَبَّ اْلعَالَمِيْنَ. رَبَّنَا آتِناَ فِى الدُّنْيَا حَسَنَةً وَفِى اْلآخِرَةِ حَسَنَةً وَقِنَا عَذَابَ النَّارِ. رَبَّنَا ظَلَمْنَا اَنْفُسَنَاوَاِنْ لَمْ تَغْفِرْ لَنَا وَتَرْحَمْنَا لَنَكُوْنَنَّ مِنَ اْلخَاسِرِيْنَ. عِبَادَاللهِ ! اِنَّ اللهَ يَأْمُرُنَا بِاْلعَدْلِ وَاْلاِحْسَانِ وَإِيْتآءِ ذِى اْلقُرْبىَ وَيَنْهَى عَنِ اْلفَحْشآءِ وَاْلمُنْكَرِِ وَاْلبَغْي يَعِظُكُمْ لَعَلَّكُمْ تَذَكَّرُوْنَ وَاذْكُرُوااللهَ اْلعَظِيْمَ يَذْكُرْكُمْ وَاشْكُرُوْهُ عَلىَ نِعَمِهِ يَزِدْكُمْ وَلَذِكْرُ اللهِ اَكْبَرْ</span><span style="font-size:19.0pt; mso-bidi-font-size:12.0pt;line-height:150%;font-family:"Traditional Arabic","serif""><o:p></o:p></span></p>olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-42898650197452608072010-08-21T09:32:00.000-07:002010-08-21T09:53:12.740-07:00es lidah buaya<div style="text-align: justify;"><span class="Apple-style-span" style="font-family:'times new roman';"><span class="Apple-style-span" style="font-size: medium;">bulan suci ramadhan adalah bulan yang di nanti umat muslim di dunia, karena di bulan ini seluruh umat muslim yang ada di dunia berpuasa menahan nafsu yang ada pada diri mereka, baik nafsu makan dan minum atau nafsu amarah. di bulan ini pula umat muslim meningkatkan ibadah mereka sebagai wujud kesyukuran atas nikmat Allah yang telah diberikan.</span></span></div><div style="text-align: justify;"><span class="Apple-style-span" style="font-family:'times new roman';"><span class="Apple-style-span" style="font-size: medium;">saat bulan puasa tiba berbagai macam pedagang berjamuran menjajakan dagangan mereka. mulai dari pedagang pakaian hingga makanan hampir ada di setiap pinggiran jalanan di tiap-tiap kota yang mayoritas muslim. saat ini saya akan mengajak pembaca budiman untuk berwisata kuliner di bulan ramadhan. thema kita kali ini adalah es lidah buaya. seperti apa es lidah buaya itu? apa saja bahannya dan bagaimana cara membuatnya?</span></span></div><div style="text-align: justify;"><span class="Apple-style-span" style="font-family:'times new roman';"><span class="Apple-style-span" style="font-size: medium;">es lidah buaya merupakan es yang unik ketika saya berbuka puasa bersama teman sejawat di sebuah cafe di jalan ahmad yani pontianak masing-masing dari kami memesan semangkuk bakso dan segelas es lidah buaya. lidah buaya atau aloevera merupakan produk agraris khas pontianak. berbuka puasa dengan minuman ini cukup menyegarkan tengorokan. selain itu minuman ini terbilang menyehatkan karena </span></span><span class="Apple-style-span" style="line-height: 17px; "><span class="Apple-style-span" style="font-family:'times new roman';"><span class="Apple-style-span" style="font-size: medium;">Lidah buaya atau </span></span><span id="IL_AD3" class="IL_AD" style="border-bottom-width: 1px !important; border-bottom-style: solid !important; border-bottom-color: rgb(0, 153, 0) !important; text-decoration: underline !important; background-image: none !important; background-attachment: scroll !important; background-origin: initial !important; background-clip: initial !important; background-color: transparent !important; cursor: pointer !important; position: static; display: inline !important; padding-top: 0px !important; padding-right: 0px !important; padding-bottom: 1px !important; padding-left: 0px !important; float: none !important; font-weight: normal !important; font-style: normal !important; background-position: 0% 50%; background-repeat: repeat repeat !important; "><span class="Apple-style-span" style="font-family:'times new roman';"><span class="Apple-style-span" style="font-size: medium;">Aloevera</span></span></span><span class="Apple-style-span" style="font-family:'times new roman';"><span class="Apple-style-span" style="font-size: medium;"> adalah salah satu tanaman obat yang berkhasiat menyembuhkan berbagai penyakit. Tanaman ini sudah digunakan bangsa Samaria sekitar tahun 1875 SM. </span></span></span><span class="Apple-style-span" style="font-family: 'times new roman'; line-height: 17px; "><span class="Apple-style-span" style="font-size: medium;">Bangsa Mesir kuno sudah mengenal khasiat lidah buaya sebagai obat sekitar tahun 1500 SM. Berkat khasiatnya, masyarakat Mesir kuno menyebutnya sebagai tanaman keabadian.</span></span><span class="Apple-style-span" style="font-family: 'times new roman'; line-height: 17px; "><span class="Apple-style-span" style="font-size: medium;">Seorang peracik obat-obatan tradisional berkebangsaan Yunani bernama Dioscordes, menyebutkan bahwa lidah buaya dapat mengobati berbagai penyakit. Misalnya bisul, kulit memar, pecah-pecah, lecet, rambut rontok, wasir, dan radang tenggorokan. lidah buaya juga mengandung anti oksidan,</span></span><span class="Apple-style-span" style="line-height: 17px; "><span class="Apple-style-span" style="font-family:'times new roman';"><span class="Apple-style-span" style="font-size: medium;"> m</span></span></span><span class="Apple-style-span" style="line-height: 17px; "><span class="Apple-style-span" style="font-family:'times new roman';"><span class="Apple-style-span" style="font-size: medium;">enurut Dr. Freddy, beberapa unsur mineral yang terkandung dalam lidah buaya juga ada yang berfungsi sebagai pembentuk antioksidan alami. Misalnya vitamin C, vitamin E, dan zinc.</span></span></span></div><div style="text-align: justify;"><span class="Apple-style-span" style="line-height: 17px; "><span class="Apple-style-span" style="font-family:'times new roman';"><span class="Apple-style-span" style="font-size: medium;">cara membuat es lidah buaya adalah sebagai berikut</span></span></span></div><div style="text-align: justify;"><span class="Apple-style-span" style="line-height: 17px; "><span class="Apple-style-span" style="line-height: normal; "><b style="font: normal normal normal 12px/normal Arial, 'Nimbus Sans L', sans-serif; text-align: left; font-weight: bold; "><span class="Apple-style-span" style="font-size: medium;"><span class="Apple-style-span" style="font-family:'times new roman';">Bahan:</span></span></b><span class="Apple-style-span" style="font-size: medium;"><span class="Apple-style-span" style="font-family:'times new roman';"> <br />2 bh lidah buaya ukuran besar<br />sirup berwarna merah/ hijau siap pakai<br />es batu</span></span></span></span></div><div style="text-align: justify;"><span class="Apple-style-span" style="line-height: 17px; "><span class="Apple-style-span" style="line-height: normal; "><b><span class="Apple-style-span" style="font-size: medium;"><span class="Apple-style-span" style="font-family:'times new roman';">cara membuat</span></span></b></span></span></div><div style="text-align: justify;"><span class="Apple-style-span" style="line-height: 17px; "><span class="Apple-style-span" style="font-family:'times new roman';"><span class="Apple-style-span" style="font-family: Arial, 'Nimbus Sans L', sans-serif; line-height: normal; "><b><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif; font-weight: normal; line-height: 18px; "><span class="Apple-style-span" style="font-size: medium;"><span class="Apple-style-span" style="font-family:'times new roman';">1. Siapkan Lidah buaya yang sudah besar - besar<br />2. Kupas semua kulit luarnya.<br />3. Potong kecil - kecil atau sesuai selera<br />4. Masukkan kedalan air dan dicuci hingga 3 kali, sampai bersih.<br />5. Siapkan panci untuk memasak air, biarkan air hingga mendidih dan beri gula sesuai selera<br />6. Setelah gula larut dalam air masukkan lidah buaya yang sudah dicuci tadi.</span><br />7. <span class="Apple-style-span" style="font-family:'times new roman';">Masak sekitar 15 menit.bisa diminum hangat - hangat atupun di beri es ( dimasukkan lemari es)</span></span></span></b></span></span></span></div><div style="text-align: justify;"><span class="Apple-style-span" style="line-height: 17px; "><span class="Apple-style-span" style="font-family:'times new roman';"><span class="Apple-style-span" style="font-family: Arial, 'Nimbus Sans L', sans-serif; line-height: normal; "><b><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif; font-weight: normal; line-height: 18px; "><span class="Apple-style-span" style="font-size: medium;"><span class="Apple-style-span" style="font-family:'times new roman';"><br /></span></span></span></b></span></span></span></div><div style="text-align: justify;"><span class="Apple-style-span" style="line-height: 17px; "><span class="Apple-style-span" style="font-family:'times new roman';"><span class="Apple-style-span" style="font-family: Arial, 'Nimbus Sans L', sans-serif; line-height: normal; "><b><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif; font-weight: normal; line-height: 18px; "><span class="Apple-style-span" style="font-size: medium;"><span class="Apple-style-span" style="font-family:'times new roman';">berbuka puasa dengan es lidah buaya memang menyegarkan selain itu juga menyehatkan. es ini juga dapat di gunakan untuk menu idul fitri</span></span></span></b></span></span></span></div><div style="text-align: justify;"><span class="Apple-style-span" style="line-height: 17px; "><span class="Apple-style-span" style="font-family:'times new roman';"><span class="Apple-style-span" style="font-family: Arial, 'Nimbus Sans L', sans-serif; line-height: normal; "><b><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif; font-weight: normal; line-height: 18px; "><span class="Apple-style-span" style="font-size: medium;"><span class="Apple-style-span" style="font-family:'times new roman';">selamat mencoba!!!</span></span></span></b></span></span></span></div>olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-71569275149797400872010-08-21T09:08:00.000-07:002010-08-21T09:10:26.376-07:00DAMPAK RAMADHAN TERHADAP EKONOMI<span class="Apple-style-span" style=" color: rgb(79, 81, 85); -webkit-border-horizontal-spacing: 5px; -webkit-border-vertical-spacing: 5px; font-family:Arial, Helvetica, sans-serif;font-size:12px;"><p style="text-align: justify; ">Ramadhan membawa berkah bagi semua stakeholders yang berkaitan dengan ekonomi secara keseluruhan. Pada masa itu konsumsi rumah tangga dipastikan akan meningkat karena keperluan belanja untuk bahan kebutuhan pokok, pakaian dan alat ibadah. Dampaknya multiplyer effect terhadap ekonomi riil akan terpacu untuk meningkatkan laba, pedagang akan diuntungkan dengan harga yang meningkat, sehingga perputaran uang selama Ramadhan menjadi sangat besar.</p><p style="text-align: justify; ">Selain perputaran secara keseluruhan, persebaran uang pun menjadi semakin luas. Hal ini dikarenakan kebiasaan masyarakat Indonesia untuk ‘mudik’ atau pulang ke kampung halamannya dengan membawa sejumlah uang untuk dibagikan atau sekedar berbagi dengan famili menjelang hari raya. Sebagai gambaran, tahun lalu peredaran uang di daerah sebesar 62%, sedangkan di Jakarta hanya sebanyak 38%. Selain persebaran uang, permintaan uang kartal pada BI juga tinggi, terutama dari sektor korporat yang digunakan untuk pembayawan THR karyawan. Berdasarkan data Bank Indonesia (BI), jumlah uang yang beredar pada bulan Agustus diperkirakan sekitar Rp 126 triliun, sedangkan persiapan dana untuk menyambut lebaran disiapkan sebesar Rp 49 triliun. Dana tersebut naik sebesar 10% dari tahun lalu.<br /><br />Menurut penelitian yang dilakukan oleh Universitas New Hampshire dalam kurun waktu 1989 sampai 2007, bursa saham di negara dengan mayoritas muslim, seperti Oman, Turki, Kuwait, Uni Emirate Arab, Qatar, Pakistan, Jordan, Mesir, Maroko, Tunisia, Malaysia, Bahrain, Indonesia, dan Saudi Arabia, menghasilkan return rata-rata sebesar 38% selama bulan Ramadhan, berdasarkan laporan tersebut dijelaskan pula bahwa rata-rata return sebesar 4,3% dalam sisa tahun tersebut. Menurut Ahmad Etebari, Profesor dari Universitas Durham, New Hampshire, hal ini lebih disebabkan optimisme selama Ramadhan, yaitu faktor behavioral dan psikologi. Namun implikasinya adalah kebanyakan investor dunia akan menempatkan dananya selama bulan Ramadhan di negara muslim untuk mendapatkan keuntungan dengan cepat. Sehingga besar kemungkinan indeks di negara muslim akan kebanjiran hot money para investor, sehingga memicu rally selama bulan Ramadhan.<br /><br />Contohnya adalah pada saat puasa tahun 2009 lalu, yang berlangsung dari 22 Agustus 2009 - 19 September 2009. Indeks dibuka pada angka 2,333.90 (harga penutupan per 21 Agustus 2009) dan berakhir pada level 2,456.99 (data penutupan per 17 September 2009). Selama sebulan indeks meningkat sebesar 123.09 poin atau naik 5,27% di akhir bulan Ramadhan. Sedangkan untuk tahun 2008, indeks mengalami penurunan pada saat bulan puasa karena dampak dari krisis global. Pada tahun 2007 naik 18.69% atau sebesar 415.46 poin.<br /></p><p style="text-align: justify; ">di sadur dari: <span class="Apple-style-span" style="color: rgb(0, 0, 0); font-family: Georgia, serif; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; font-size: 16px; "><a href="http://vibizdaily.com/detail/bisnis/2010/08/10/fenomena_ekonomi_ramadhan">http://vibizdaily.com/detail/bisnis/2010/08/10/fenomena_ekonomi_ramadhan</a></span></p></span>olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-37358915978428877312010-07-02T00:40:00.000-07:002010-07-02T00:44:22.980-07:00MEMANFAATKAN WAKTU LIBURAN<p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:36.0pt;line-height:150%"><span style="font-size: 12.0pt;line-height:150%;font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Memanfaatkan waktu liburan<o:p></o:p></span></p> <p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:36.0pt;line-height:150%"><span style="font-size: 12.0pt;line-height:150%;font-family:"Times New Roman","serif";mso-ascii-theme-font: major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font:major-bidi">Oleh: Adib Susilo / Mu’amalat 6<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi">Setelah menempuh ujian yang berat selama beberapa hari, tiba lah waktunya untuk melepas penat sejenak dari kesibukan yang ada. Khsusunya buat temen-temen yang masih di bangku sekolah, baik SD, SMP, SMA, dan yang sederajat. Hari libur adalah hari yang paling di nanti, dimana pada hari-hari libur mereka dapat bersenang-senang, rekreasi, jalan-jalan, dan lain sebagainya. Setelah disibukkan<span style="mso-spacerun:yes"> </span>dengan aktivitas sekolah dan tugas-tugas rumah dari guru, hari liburlah saat yang tepat untuk melepas lelah.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi">Namun demikian tidak semua dari kita dapat memanfaatkan waktu liburan dengan tepat. Mungkin ada yang mengisi waktu liburannya hanya dengan tidur-tiduran di kamar, hal ini kurang baik karena akan membuat tubuh menjadi lemas dan menumbuhkan rasa malas. Ada pula yang hanya bermain game seharian penuh, ini juga kurang baik karena banyak hal yang lebih bermanfaat dapat dilakukan dan merupakan tabzir waktu. Juga ada yang menghabiskan waktu liburannya dengan hanya berjalan-jalan untuk menghabiskan waktu sepanjang hari, hal ini juga termasuk tabzir waktu dan bahkan tabzir tenaga untuk hal yang kurang bermanfaat.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi">Dalam Islam waktu merupakan hal yang sangat berharga. Karena begitu berharganya waktu, Allah-pun bersumpah di dalam Al-Qur’an atas nama waktu. Demi masa, demi waktu dhuha, demi waktu fajar, demi waktu malam, dan masih banyak lagi. Begitu berharganya waktu di dalam ajaran islam. Sehingga setiap detik waktu yang kita lewati akan di pertanggung jawabkan di akhirat kelak. Rasul sendiri juga mengingatkan kepada umat muslim untuk menjaga waktu yang 5 dari 5 waktu lainnya, yaitu: muda sebelum tua, sehat sebelum sakit, lapang sebelum sempit, kaya sebelum miskin, dan hidup sebelum mati.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi">Karena itu setiap waktu yang ada harus di gunakan untuk hal yang bermanfaat. Karena waktu termasuk dalam nikmat Allah dan cara mensyukurinya adalah dengan menggunakan waktu tersebut untuk hal-hal yang bermanfaat. Rasul bersabda: “dua kenikmatan yang banyak manusia tertipu didalamnya, yaitu kesehatan dan waktu luang ( H.R. Bukhari )<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi">Begitu pula waktu liburan meskipun waktu untuk melepas lelah, hendaklah waktu liburan ini di manfaatkan untuk hal-hal yang berguna. Agar waktu tersebut tidak terbuang percuma, dan menjadi sia-sia. Lalu bagaimana cara memanfaatkan waktu liburan agar tidak terbuang percuma dan tidak termakan oleh hal-hal yang tidak bermanfaat? Banyak cara yang dapat dilakukan untuk mengisi waktu liburan dengan hal-hal yang bermanfaat. Mari kita simak bersama beberapa bermanfaat dalam mengisi waktu luang.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi">Rekreasi bersama keluarga<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi">Rekrasi bersama keluarga sangat bermanfaat untuk menambah keakraban di dalam kehidupan berkeluarga. Sehingga orang tua dapat mengetahui apa-apa saja keinginan anak dan dapat mengarahkannya agar tidak tersesat. Dan rekreasi ini pun tidak hanya sekedar rekrasi belaka tapi juga bisa rekreasi ke tempat-tempat yang edukatif seperti kebun binatang, taman bermain anak, tempat-tempat bersejarah, dan lain sebagainya. Sehingga liburan tidak hanya melepas penat, tapi bisa rekreasi, sekaligus belajar.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi">Silaturahmi kerumah keluaraga dan kerabat<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi">Hal ini juga bermanfaat untuk menumbuhkan rasa ukhuwah yang tinggi khususnya dalam keluarga. Jika dalam masa belajar seseorang disibukkan dengan kegiatan-kegiatan sekolahnya maka saat liburan adalah saat yang tepat untuk mengunjungi sanak saudara. Rasul bersabda: “ barang siapa yang ingin <span style="mso-spacerun:yes"> </span>luaskan rizkinya maka hendaklah bersilaturahmi “.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi">Memanfaatkan hobi<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi">Masa liburan adalah masa yang tepat untuk memanfaatkan hobi dan bahkan dapat menghasilkan uang dari hobi tersebut, seperti memasak waktu liburan adalah waktu yang tepat untuk mengasah kemampuan dan mencoba kehebatan memasak. Dan hasil masakan tersebut jika layak jual akan dapat menghasilkan tambahan rizky.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi">Membaca buku<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi">Bagi yang gemar membaca waktu liburan adalah waktu yang tepat untuk melahap buku-buku bacaan yang bermanfaat dan edukatif. Jika mungkin pada waktu sekolah disibukkan dengan buku-buku pealajaran, maka pada waktu liburan inilah waktunya untuk membaca buku-buku yang lain. Mungkin bisa pergi ke perpustakaan atau membaca buku di rumah sendiri.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi">Mencharge hati<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi">Waktu liburan yang paling bermanfaat adalah dengan mencharge hati. Yaitu menambah porsi ibadah yang biasa telah kita lakukan. Bisa dengan menambah waktu shalat dhuha, tahajud, dan shalat sunat lainnya. Dapat pula mengisi waktu liburan dengan memperdalam pengatahuan agama dengan mempelajari hukum-hukum islam dan tauhid. Dan akan lebih baik lagi jika dapat menghafal Al-Qur’an pada masa liburan. Sehingga liburan tidak hanya bermanfaat, tapi juga dapat pahala yang berlipat. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi">Nah sekarang bagaimanakah kita mengatur waktu tersebut agar semua kegiatan yang kita lakukan tidak monoton? Cara paling mudah adalah dengan membuat schedule atau jadwal kegiatan dalam liburan. Jadi dalam masa liburan target apa saja yang ingin diraih di tulisakan di secarik kertas, lalu kapan kegiatan tersebut akan dilaksanakan. Dan akan lebih mudah lagi jika jadwal tersebut berurutan sesuai dengan tanggal, hari dan bahkan waktu pelaksanaan kegiatna tersebut.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:kashida;text-kashida:0%;text-indent:36.0pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ascii-theme-font:major-bidi;mso-hansi-theme-font:major-bidi;mso-bidi-theme-font: major-bidi">Sehingga waktu liburan dapat di isi dengan kegiatan yang bermanfaat dan tidak membuang percuma waktu yang ada. Dan kegiatan yang monoton yang dapat menimbulkan rasa jenuh dan bosan dapat dihindari.<o:p></o:p></span></p>olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-41565270252228113042010-05-31T19:05:00.000-07:002010-05-31T19:06:41.966-07:00KEADILAN DISTRIBUSI MENURUT SYED NAWAB HAIDER NAQVI<meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 12"><meta name="Originator" content="Microsoft Word 12"><link rel="File-List" href="file:///C:%5CUsers%5CTim-Kum%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml"><link rel="themeData" href="file:///C:%5CUsers%5CTim-Kum%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx"><link rel="colorSchemeMapping" href="file:///C:%5CUsers%5CTim-Kum%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_colorschememapping.xml"><!--[if gte mso 9]><xml> 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mso-ansi-font-size:10.0pt; font-family:Symbol;} ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} --> </style><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} </style> <![endif]--> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">KEADILAN DISTRIBUSI MENURUT SYED NAWAB HAIDER NAQVI<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">oleh: Adib Susilo / Mu’amalat 6<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Pendahuluan<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Dewasa ini kesenjangan sosial anatra masyarakat kaya dan masyarakat miskin semakin melebar, jurang pemisah antara keduanya sangatlah luas. Di tambah lagi kemiskinan pada saat ini menunnjukan peningkatan. Kedua hal ini merupakan masalah besar bagi negara berkembang termasuk Indonesia. Sebagai akibat dari kesenjangan sosial tersebut muncul lah berbagai masalah lainnya. Seperti, meningkatnya kriminalitas, meningkatnya prostitusi, dan lain sebagainya. Hal ini dilakukan dengan alasan tuntutan ekonomi yang semakin meningkat sedangkat pendapatan yang di miliki kurang atau bahakan tidak mencukupi kehidupan sehari-hari. Jika hal ini di biarkan berlarut-larut maka akan berdampak kepada kehidupan politik dan sosial suatu negara secara negatif.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Mengapa hal ini bisa terjadi salah satu penyebabnya adalah kurang adilnya atau bahkan tidak adilnya suatu sistem pemerintahan dalam mendistribusikan pendapatan. Mengapa demikian? Ini dikarenakan kekayaan dalam negara ini ( Indonesia ) hanya berputar kepada orang-orang kaya saja. Sebagai contoh “penilepan” atau korupsi pegawai pajak terhadap pajak yang seharusnya dapat didistribusikan untuk pembangunan sturktur dan infrastruktur pemerintah atau bahkan untuk mensubsidi pendidikan dan kegiatan perekonomian masyarakat. Dan bahkan korupsi itu tidak hanya di dirjen pajak saja. Korupsi itu terjadi juga di mana-mana seperti di kementrian keagamaan yang di lakukan Said Agil Husaini dan lain sebagainya. Ini menunjukan korupsi seolah mendarah daging di Indonesia sebagai akibat dari tidak adilnya pendistribusian pendapatan yang ada di negara ini. <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Prisnsip pokok dalam distribusi adalah keadilan yang bertujuan untuk mencapai pertama, sirkulasi kekayaan atau perputaran kekayaan, agar tidak hanya berputar di sekeliling orang-orang kaya saja namun dapat di distribusikan di semua lapisan masyarakat. Kedua, agar tiap kalangan masyarakat yang berpartisipasi dalam pembangunan dan kesejahteraan nasional mendapatkan imbalan yang adil dan sesuai<a style="" href="#_ftn1" name="_ftnref1" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[1]</span></span><!--[endif]--></span></span></a>.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Islam tidak menginginkan kesenjangan sosial yang mencolok antara kaum elit dan kaum miskin hingga melebihi tingkat tertentu, dan menjaganya dalam batas-batas kewajaran. Untuk hal itu islam melarang penimbunan kekayaan<a style="" href="#_ftn2" name="_ftnref2" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[2]</span></span><!--[endif]--></span></span></a>. Begitu pula dengan korupsi karena dengan demikian harta hanya berputar pada kalangan elit.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Dalam makalah singkat ini pemakalah akan menganalisa bagaimana keadilan dalam distribusi tersebut seharusnya terjadi menurut syed nawab haider naqvi. Untuk itu yang akan di bahas adalah apa itu keadilan dan distribusi? Siapa syed nawab haider naqvi tersebut? Dan bagaimana keadilan distribusi yang seharusnya terjadi dalam pandangan beliau?<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Keadilan <o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Keadilan adalah memperlakukan seseorang sesuai dengan haknya masing-masing. Tanpa membedakan status sosial, status agama, status suku, dan keturunan. Di negara indonesia keadilan dalam pancasila sila k-2 dan ke-5 serta pada pembukaan UUD 1945 dan tertera pada GBHN 1999-2004 tentang visi<a style="" href="#_ftn3" name="_ftnref3" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[3]</span></span><!--[endif]--></span></span></a>. Adil dapat pula di definisikan sebagai keseimbangan atau tidak berat sebelah<a style="" href="#_ftn4" name="_ftnref4" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[4]</span></span><!--[endif]--></span></span></a>. Dari definisi di atas dapat kita ketahui bersama bahwa keadilan merupakan pemberian hak yang sesuai tanpa melihat status sosial seseorang yang artinya tidak memihak atau tidak berat sebelah sehingga terciptalah keseimbangan.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Dalam islam sendiri keadilan merupakan hal yang sangat penting karena Allah sendiri telah memerintahkan kepada umat muslim agar bersikap adil seperti yang tertera di dalam surat al hujurat ayat 9 yang isinya menjelaskan bahwa ketika dalam perjanjian peranga ada yang melanggar, maka pihak yang melanggar dapat di perangi. Dan kata-kata adil sendiri di dalam al-qur’an biasa di ungkapkan dengan kata al’adl yang berarti persamaan, lalu al-qisth yang berarti bagian yang sesuai seperti yang dalam surat an-nisa’ “jadilah kamu penegak keadilan (al-qisth), menjadi saksi karena Allah, walaupun terhadap dirimu sendiri.. (an-nisa ayat 135), selanjutnya al-mizaan yang artinya timbangan yang dimaksud disni adalah keseimbangan. Seperti yang tertera pada surat al-rahman ayat 7.<a style="" href="#_ftn5" name="_ftnref5" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[5]</span></span><!--[endif]--></span></span></a><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Distribusi <o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Distribusi atau pembagian adalah klasifikasi pembayaran-pembayaran berupa sewa, upah, bunga modal dan laba, yang berhubungan dengan tugas-tugas yang dilaksanakan oleh tanah, tenaga kerja, modal dan pengusaha-pengusaha. Ia adalah proses penentuan harga yang dipandang dari sudut si penerima pendapatan dan bukanlah dari sudut si pembayar biaya-biaya. Distribusi juga berarti sinonim untuk pemasaran (marketing). Kadang-kadang ia dinamakan sebagai <i>functional distribution.</i><a style="" href="#_ftn6" name="_ftnref6" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[6]</span></span><!--[endif]--></span></span></a><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Syed Nawab Haider Naqvi<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Dr. Nawab Haider Naqvi( D. G. FUUAST)<a style="" href="#_ftn7" name="_ftnref7" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[7]</span></span><!--[endif]--></span></span></a></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Educational Qualifications : <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- M.A., 1961 Yale University <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- Ph.D., 1966 Princeton University <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- Post-doctoral Fellow, 1969-70 Harvard University <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Main Awards : <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- Citation in Who's Who in the World, 5th Edition (1980-81). <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Sitara-i-Imtiaz</span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> (1991). A Distinguished Civilian Award for Academic Excellence (in Economics). <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">ECO Award for outstanding performance in the field of Economics (1992). <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Teaching Experience : <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- Distinguished National Professor of Economics and Director General, Federal Urdu University of Arts, Science and Technology (July1, 2004---).<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- National Professor of Economics (1993-1996). <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- Professor of Economics and Chairman, Department of Economics, Quaid-i-Azam University, Islamabad (Sept. 1975 to Jan. 1979). <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- Visiting Professor, Heidelberg University , West Germany (1977). <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Consultant to OECD (Organization for Economic Cooperation and Development, Paris ) and Visiting Professor in the Faculty of Administrative Science, the Middle East Technical University , Ankara (from 1st Sept. 1972 to Aug. 1975). <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Taught at Norwegian School of Economics and Business Administration , Norway , and at Christian Michelson Institute, Norway (1969) (On leave from Pakistan Institute of Development Economics). <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Research Experience <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- Senior Economic Adviser, National Electric Power Regulatory Authority (NEPRA), (April 1998 to February 2000). <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Economic Adviser, MCB Institute for Development Research (1995-1996).<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Director, Pakistan Institute of Development Economics, Islamabad ( 2nd January 1979 - 10th July 1995 ). The Director is in Grade-22 and has been placed in Article 16 of the Warrant of Precedence for Pakistan . His status was equivalent to a Federal Secretary. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Chief, Economic Affairs Division, Government of Pakistan ( 1st October 1971 to 1st September 1972 ). <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Officer-in-Charge and Senior Research Economist, Pakistan Institute of Development Economics (March 1967 to 15th September 1971). <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> Areas of Specialization <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">-- Development Economics. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">International Economics. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Agricultural Economics. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Comparative Economic Systems <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Econometric Model-building <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Regulatory Economics <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Economics of Regulations. <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Membership and Association: 26 Associations, Boards, Committees etc., -- both national and international; some important ones are: <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- Member, National Geographic Society, Washington , D.C. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Founder President, Pakistan Society of Development Economists, Islamabad , 1982-1995. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Chairman, the Committee on Economic and Social well-being for the Eighth Five Year Plan, appointed by the Government of Pakistan 1992. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Chairman, (1990-1992) and Member (1982-1993) Board of Management, Asian and Pacific Development Center, The United Nations, Kuala Lumpur, Malaysia. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Chairman (1981-1983) and Member (1983-1987), Asian Sub-Link Project, ESCAP, Bangkok , Thailand . <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Chairman, Committee on Islamization, appointed by the Finance Minister, Government of Pakistan, 1980. <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Editorship of Journals: 14 national and international Journals including: <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Editor, <i>The Pakistan Development Review, </i>Pakistan Institute of Development Economics, Islamabad (1979-1995). <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Member, <i>Board of Editors</i>, Managing International Development (M.I.D.) The United Nations, New York . <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Member, <i>South Asia Journal,</i> The Sage Publishers, New Delhi (1997--). <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Publications: Books/Monographs Papers<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- Macro-Econometric Modeling: 11 10 <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- Development Economics 08 19 <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- Trade Policy 08 22 <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- Agricultural Economics 07 04 <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- Evaluation of Pakistan 's Economy 05 10 <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- Comparative Economic Systems 09 12 <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- Economics of Regulation - 04 <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- Miscellaneous - 20 <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Total : 48 101<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Selected Recent Publications: <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> Selected Books/Monographs <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Perspectives on Morality and Human Well-being,</span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> Leicester ( UK ): Islamic Foundation, 2003.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Development Economics</span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> :<i> Nature and Significance</i>. Sage Publications, New Delhi , US , London , 2002 . <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- <i>The Crisis of Development Planning in Pakistan : Which Way Now?</i> Islamabad : Institute of Policy Studies. (March 2000). <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">External Shocks and Domestic Adjustment</span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> : Pakistan 's Case 1970-1990, Oxford University Press, 1997. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Islam, Economics, and Society</span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> . London : Kegan Paul International 1994. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Development Economics</span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> :<i> A New Paradigm. </i>New Delhi : Sage Publications, 1993. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">SAARC Link: An Econometric Approach.</span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> (Asian and Pacific Development Center , Kuala Lumpur , <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Malaysia ) New Delhi : Oxford & IBH. 1992. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Macro-Economic Framework for the Eighth Five Year Plan;</span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> Islamabad : Pakistan Institute of Development Economics, 1992. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">On Raising the Level of Economic and Social Well-Being of the People.</span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> Islamabad : Pakistan Institute of Development Economics, 1992. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Structure of Protection and Allocative Efficiency in Manufacturing</span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> . San Francisco International Center for Economic Growth, 1991 (with A.R.Kemal). <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Structural Change in Pakistan 's Agriculture.</span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> Islamabad Pakistan Institute of Development Economics. October, 1989 (with Mahmood Hasan Khan and Ghaffar Chaudhry). <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Land Reforms in Pakistan : A Historical Perspective.</span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> Islamabad : Pakistan Institute of Development Economics. November, 1987 (with Mahmood Hasan Khan and Ghaffar Chaudhry). <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Preliminary Revised P.I.D.E. Macro-Econometric Model of Pakistan 's Economy</span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> . Islamabad : Pakistan Institute of Development Economics, 1986 (with Ashfaq H. Khan and Ather Maqsood Khan). <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Ethics and Economics: An Islamic Synthesis</span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> . Published by the Islamic foundation, U.K. , 1981. <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Selected Papers<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">- “International trade and economic governance in Asia-2005”, To be published in the UNDP <i>Asian Human Development Report, 2005.</i><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">"Globalization and Human Development", <i>Encyclopaedia of Life Support System</i>, UNESCO, 2002. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">“Peak-Load Pricing in Pakistan ” (2000) National Electric Power Regulatory Authority , Pakistan . <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">"The Rise of Development Economics". <i>Asia-Pacific Development Journal</i>, June 1999. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">"Globalization, Regionalism and the OIC Countries", <i>Journal of Economic Cooperation</i>, Vol.19, No. 1-2, (1998). <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">“The Logic of Electricity Pricing in Pakistan ” (1998) National Electric Power Regulatory Authority , Pakistan . <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">"The Quest for Macro-economic Stability: Pakistan 's Case '96". <i>Journal of Economic Cooperation</i>, Vol.18, No.3, (1997), pp.1-8. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">"Globalization, Liberalization and Employment Strategies in Pakistan ", <i>Indian Journal of Labor Economics</i>, Vol.39, No.3, (1996), pp.645-671 (with Zafar Mahmood). <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">"The Significance of Development Economics": <i>World Development,</i> June 1996. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">"The Nature of Economic Development". <i>World Development. Vol. 23, No. 4. 1995.</i><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">"Developing Countries and the Uruguay Round Agreement" <i>Journal of Economic Cooperation among Islamic Countries</i> 15, 1-2(1994) pp. 91-112. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">"An Appraisal of Wheat Market Policy in Pakistan ", <i>World Development.</i> Vol. 17, No. 3, pp 409-419, 1989 (with Peter Cornelisse). <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">"Public Policy and Wheat Market in Pakistan ", <i>The Pakistan Development Review.</i> Vol. 25, No. 2, summer 1986 (with Peter Cornelisse). <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">"Capital Markets and Urban Unemployment". <i>Journal of International Economics,</i> North Holland Co. Amsterdam , 1983 (with Prof. M. Ali Khan) - "On Optimizing Gains form Pakistan 's Export Bonus Scheme", <i>Journal of Political Economy,</i> inter 1971. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">"Protection and Economic Development", <i>Kyklos</i>, January 1969. <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Keadilan distribusi menurut naqvi<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Di dalam Al-qur’an telah di jelaskan bagaimana distribusi pendapatan seharusnya berjalan yaitu dengan penyaluran pendapatan tersebut kepada yang berhak agar harta kekayaan tidak berputar hanya pada orang-orang kaya saja. Hal ini tertera dalam surat al hasyr ayat 7<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span dir="rtl" style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="AR-SA">مَا أَفَاءَ اللَّهُ عَلَى رَسُولِهِ مِنْ أَهْلِ الْقُرَى فَلِلَّهِ وَلِلرَّسُولِ وَلِذِي الْقُرْبَى وَالْيَتَامَى وَالْمَسَاكِينِ وَابْنِ السَّبِيلِ كَيْ لَا يَكُونَ دُولَةً بَيْنَ الْأَغْنِيَاءِ مِنْكُمْ وَمَا آتَاكُمْ الرَّسُولُ فَخُذُوهُ وَمَا نَهَاكُمْ عَنْهُ فَانْتَهُوا وَاتَّقُوا اللَّهَ إِنَّ اللَّهَ شَدِيدُ الْعِقَابِ</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Apa saja harta rampasan (fa’i) yang diberikan Allah kepada Rasul-Nya yang berasal dari penduduk kota-kota maka adalah untuk Allah, untuk Rasul, kaum kerabatnya, anak-anak yatim, orang-orang miskin dan orang-orang yang dalam perjalanan, supaya harta itu jangan beredar hanya di antara orang-orang kaya saja di antara kamu. Apa yang diberikan Rasul kepadamu maka terimalah dia. Dan apa yang dilarangnya bagimu maka tinggalkanlah. Dan bertaqwalah kepada Allah. Sesungguhnya Allah sangat keras hukum-Nya. (al-Hasyr : 7)</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Dari ayat diatas dapat diambil kesimpulan bahwa kekayaan haruslah di distribusikan, agar tidak berputar di kalangan elit. Dan islam melarang penimbunan harta kekayaan, karena dengan demikian akan mengakibatkan tersendatnya atau bahkan putusnya perputaran roda ekonomi. Namun islam tidak melarang penyimpanan (saving) karena saving harta disimpan untuk sesuatu di masa yang akan datang artinya harta tersebut tatap akan berputar. Contohnya menyimpan uang untuk biaya pernikahan, untuk biaya sekolah, dan lain sebagainya<a style="" href="#_ftn8" name="_ftnref8" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[8]</span></span><!--[endif]--></span></span></a>.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Ada tiga permasalahan yang berhubungan dengan distribusi pendapatan<a style="" href="#_ftn9" name="_ftnref9" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[9]</span></span><!--[endif]--></span></span></a> yaitu:<o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="margin-left: 35.45pt; text-align: justify; text-indent: 6pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Mengatur bagaimana distribusi pendaptan dapat terwujud<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; text-align: justify; text-indent: 6pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Haruskah distribusi pendaptan membentuk masyarakat yang mempunyai pendapatan yang sama<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin-left: 35.45pt; text-align: justify; text-indent: 6pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Siapa yang menjamin distribusi pendapatan dapat terwujud dalam masyarakat<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Untuk menjawab pemasalahan di atas, islam telah memberikan solusi yaitu zakat, infaq, shadaqah. Yang mana ketiga hal ini, zakat, ifanq dan shadaqah yang di kumpulkan dari orang-orang kaya selanjutnya di distribusikan kepada orang-orang yang berhak<a style="" href="#_ftn10" name="_ftnref10" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[10]</span></span><!--[endif]--></span></span></a>.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Syed Nawab Haider Naqvi mengatakan bahwa kesenjangan pendaptan haruslah dikurangi agar tercapainya keadilan distributif<a style="" href="#_ftn11" name="_ftnref11" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[11]</span></span><!--[endif]--></span></span></a>. Hal ini di sebabkan perputaran pendaptan hanya pada kalangan elit saja. Dan bahkan meskipun kaum utilitarianisme yang berlandaskan pada teori ekonomi klasik menawarkan kebahagiaan denga teori utuliti-nya tatap saja tidak dapat menyelesaikan maslah kesenjangan pendapatan ini. Persamaan yang di tawarkan oleh paham utilitarian ini dengan menyamakan utilitas marjinal setiap orang. Dengan alasan ini kaum utilitarian menganggap bahwa<span style=""> </span>tidak ada perbedaan antara kaya dan miskin, namun sebaliknya penghitungan tersebut malah memberikan kebahagian semu bagi orang miskin.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Utilitarianisme yang juga disebut dengan Teori Kebahagiaan Terbesar yang mengajarkan tiap manusia untuk meraih kebahagiaan (kenikmatan) terbesar untuk orang terbanyak. Karena, kenikmatan adalah satu-satunya kebaikan intrinsik, dan penderitaan adalah satu-satunya kejahatan intrinsik. Dan moralitas bukanlah persoalan menyenangkan Tuhan atau masalah kesetiaan pada aturan-aturan abstrak, melainkan tidak lain adalah upaya untuk mewujudkan sebanyak mungkin kebahagiaan di dunia ini<a style="" href="#_ftn12" name="_ftnref12" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[12]</span></span><!--[endif]--></span></span></a>. Oleh karena itu, teori yang yang di usulkan David Hume, yang kemudian dirumuskan oleh Bentham dan dikebangkan oleh James Mill dan John Stuart Mill memperkenalkan prinsip moral tertinggi yang disebutnya dengan ‘Asas Kegunaan atau Manfaat’ (<i>the principle of utility</i>). <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Maksud Asas Manfaat atau Kegunaan, kata Bentham, ialah asas yang menyuruh setiap orang untuk melakukan apa yang menghasilkan kebahagiaan atau kenikmatan terbesar yang diinginkan oleh semua orang untuk sebanyak mungkin orang atau untuk masyarakat seluruhnya. Oleh karena itu, menurut pandangan utilitarian, tujuan akhir manusia, mestilah juga merupakan ukuran moralitas. Dari sini, muncul ungkapan ‘<i>tujuan menghalalkan cara</i>’. Nah pandangna inilah yang akhirnya memunculkan paham hedonisme karen paham ini menuntut kebahagian tertinggi dengan nilai kebahagian intrinsik yaitu nilai yang dalam hal ini hanya untuk kepentingan pribadi dan tidak ada hubungannya denga orang lain.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Menurut naqvi yang seharusnya kita lakukan adalah dengan menyingkirkan paham utilitarianisme ini dan mencari analitis struktur yang mengatur perubahan struktural dalam pendistribusian pendapatan<a style="" href="#_ftn13" name="_ftnref13" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[13]</span></span><!--[endif]--></span></span></a>. Dan islam telah memasukan unsur keadilan dalam ajaran agamanya, termasu pula di dalamnya keadilan distribusi. Data kata adil sendiri telah disebutkan dalam Al-Qur’an lebih dari seribu kali.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Keadilan distribusi harus menjadi prioritas utama dalam pendistribusian pendapatan. Dan ini menunjukan, bahwasanya islam memiliki prinsip yang berhubungan antara etika dan ekonomi. Naqvi juga menjelaskan bahwa pendistribusian pendapatan yang adil haruslah di tafsirkan dalam konteks yang dinamis. Hal ini dilakukan agar pemerataan distribusi pada hari ini tidak lebih rendah dari hari kemarin. Sebagai aturan pemerataan distribusi yang tidak merata mungkin dapat di terima jika, pemerataan distribusi dapat menurunkan tingkat kesejahteraan di masa yang akan datang<a style="" href="#_ftn14" name="_ftnref14" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[14]</span></span><!--[endif]--></span></span></a>.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Kesimpulan<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Naqvi menyatakan bahwa distribusi pendapatan dan kekayaan haruslah merata untuk megurangi kesenjangan antara kaum elit dan kaum miskin. Meskipun pemerataan ini telah dicoba oleh paham utilitarianisme namun mereka hanya meberikan kebahagian semu bagi masyarakat miskin. Sesuai dengan apa yang ada di dalam Al-Qur’an surat al Hasyr ayat 7 yang berbunyi</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span dir="rtl" style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="AR-SA">مَا أَفَاءَ اللَّهُ عَلَى رَسُولِهِ مِنْ أَهْلِ الْقُرَى فَلِلَّهِ وَلِلرَّسُولِ وَلِذِي الْقُرْبَى وَالْيَتَامَى وَالْمَسَاكِينِ وَابْنِ السَّبِيلِ كَيْ لَا يَكُونَ دُولَةً بَيْنَ الْأَغْنِيَاءِ مِنْكُمْ وَمَا آتَاكُمْ الرَّسُولُ فَخُذُوهُ وَمَا نَهَاكُمْ عَنْهُ فَانْتَهُوا وَاتَّقُوا اللَّهَ إِنَّ اللَّهَ شَدِيدُ الْعِقَابِ</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Apa saja harta rampasan (fa’i) yang diberikan Allah kepada Rasul-Nya yang berasal dari penduduk kota-kota maka adalah untuk Allah, untuk Rasul, kaum kerabatnya, anak-anak yatim, orang-orang miskin dan orang-orang yang dalam perjalanan, supaya harta itu jangan beredar hanya di antara orang-orang kaya saja di antara kamu. Apa yang diberikan Rasul kepadamu maka terimalah dia. Dan apa yang dilarangnya bagimu maka tinggalkanlah. Dan bertaqwalah kepada Allah. Sesungguhnya Allah sangat keras hukum-Nya. (al-Hasyr : 7)</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Maka harta yang dimiliki oleh seseorang haruslah di distribusikan denga cara membelanjakan harta tersebut atau memanfaatkannya denga investasi juga dengan meberikan pembiayaan untuk suatu usaha. Agar kesenjangan yang ada dapat dikurangi. Dan derajat seorang mustahik dapat berubah menjadi muzakky. <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Referensi <o:p></o:p></span></b></p> <p class="MsoListParagraphCxSpFirst" style="margin-left: 1cm; text-align: justify; text-indent: 13.05pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: Wingdings;"><span style="">Ø<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Rahman Afzalur, <i>ensiklopedia ilmu dalam al-qur’an</i>, mizan 2007<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: 13.05pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: Wingdings;"><span style="">Ø<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><a href="http://definisi-pengertian.blogspot.com/2010/05/pengertian-keadilan.html"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;">http://definisi-pengertian.blogspot.com/2010/05/pengertian-keadilan.html</span></a><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: 13.05pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: Wingdings;"><span style="">Ø<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><a href="http://nuhamaarif.blogspot.com/2008/09/keadilan-dalam-islam.html"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;">http://nuhamaarif.blogspot.com/2008/09/keadilan-dalam-islam.html</span></a><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: 13.05pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: Wingdings;"><span style="">Ø<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Winardi, <i>Kamus Ekonomi</i>, (Bandung: CV. Mandar Maju, 1989</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: 13.05pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: Wingdings;"><span style="">Ø<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><a href="http://www.fuuastisb.edu.pk/data/profiles/dr_Nawab.htm"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;">http://www.fuuastisb.edu.pk/data/profiles/dr_Nawab.htm</span></a><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: 13.05pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: Wingdings;"><span style="">Ø<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">An Nabhani Taqiyuddin, <i>sistem ekonomi islam, </i><span style=""> </span>hizbuttahrir Indonesia<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: 13.05pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: Wingdings;"><span style="">Ø<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Sudarsono Heri, <i>konsep ekonomi islam</i>, UII<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: 13.05pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: Wingdings;"><span style="">Ø<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Naqvi Syed Nawab Haider, <i>islam, economic, and society, </i>kegan paul London<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin-left: 1cm; text-align: justify; text-indent: 13.05pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: Wingdings;"><span style="">Ø<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><a href="http://musakazhim.wordpress.com/2007/05/07/utilitarianisme-penjelasan-singkat/"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;">http://musakazhim.wordpress.com/2007/05/07/utilitarianisme-penjelasan-singkat/</span></a><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <div style=""><!--[if !supportFootnotes]-->
<br /> <hr size="1" width="33%" align="left"> <!--[endif]--> <div style="" id="ftn1"> <p class="MsoFootnoteText"><a style="" href="#_ftnref1" name="_ftn1" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[1]</span></span><!--[endif]--></span></span></a> . <span style="font-family: "Times New Roman","serif";">Afzalur Rahman, <i>ensiklopedia ilmu dalam al-qur’an</i>, mizan 2007 hal. 230</span></p> </div> <div style="" id="ftn2"> <p class="MsoFootnoteText"><a style="" href="#_ftnref2" name="_ftn2" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[2]</span></span><!--[endif]--></span></span></a> . <span style="font-family: "Times New Roman","serif";">ibid</span></p> </div> <div style="" id="ftn3"> <p class="MsoFootnoteText"><a style="" href="#_ftnref3" name="_ftn3" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[3]</span></span><!--[endif]--></span></span></a> . h<span style="font-family: "Times New Roman","serif";">ttp://definisi-pengertian.blogspot.com/2010/05/pengertian-keadilan.html</span></p> </div> <div style="" id="ftn4"> <p class="MsoFootnoteText"><a style="" href="#_ftnref4" name="_ftn4" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[4]</span></span><!--[endif]--></span></span></a> . <span style="font-family: "Times New Roman","serif";">ibid</span></p> </div> <div style="" id="ftn5"> <p class="MsoFootnoteText"><a style="" href="#_ftnref5" name="_ftn5" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[5]</span></span><!--[endif]--></span></span></a> . <span style="font-family: "Times New Roman","serif";">http://nuhamaarif.blogspot.com/2008/09/keadilan-dalam-islam.html</span></p> </div> <div style="" id="ftn6"> <p class="MsoFootnoteText" style="text-align: justify;"><a style="" href="#_ftnref6" name="_ftn6" title=""><span class="MsoFootnoteReference"><span style=""><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[6]</span></span><!--[endif]--></span></span></span></a> . <span style="font-family: "Times New Roman","serif";">Winardi, <i>Kamus Ekonomi</i>, (Bandung: CV. Mandar Maju, 1989), h. 171.</span><span dir="rtl"></span><span dir="rtl" style="font-family: "Arial","sans-serif";"><span dir="rtl"></span> </span><span dir="ltr"></span><span style=""><span dir="ltr"></span><span style=""> </span></span><span dir="rtl"></span><span dir="rtl" style="font-family: "Arial","sans-serif";"><span dir="rtl"></span><span style=""> </span></span><span style=""><o:p></o:p></span></p> </div> <div style="" id="ftn7"> <p class="MsoFootnoteText"><a style="" href="#_ftnref7" name="_ftn7" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[7]</span></span><!--[endif]--></span></span></a> . <span style="font-family: "Times New Roman","serif";">http://www.fuuastisb.edu.pk/data/profiles/dr_Nawab.htm</span></p> </div> <div style="" id="ftn8"> <p class="MsoFootnoteText"><a style="" href="#_ftnref8" name="_ftn8" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[8]</span></span><!--[endif]--></span></span></a> . <span style="font-family: "Times New Roman","serif";">Taqiyuddin an Nabhani, <i>sistem ekonomi islam, </i>hal 271</span></p> </div> <div style="" id="ftn9"> <p class="MsoFootnoteText"><a style="" href="#_ftnref9" name="_ftn9" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[9]</span></span><!--[endif]--></span></span></a> . <span style="font-family: "Times New Roman","serif";">Heri Sudarsono, <i>konsep ekonomi islam</i>, UII hal 216-217<o:p></o:p></span></p> </div> <div style="" id="ftn10"> <p class="MsoFootnoteText"><a style="" href="#_ftnref10" name="_ftn10" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[10]</span></span><!--[endif]--></span></span></a> . <span style="font-family: "Times New Roman","serif";">ibid</span></p> </div> <div style="" id="ftn11"> <p class="MsoFootnoteText"><a style="" href="#_ftnref11" name="_ftn11" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[11]</span></span><!--[endif]--></span></span></a> . <span style="font-family: "Times New Roman","serif";">Syed Nawab Haider Naqvi, <i>islam, economic, and society, </i>kegan paul London hal 62</span></p> </div> <div style="" id="ftn12"> <p class="MsoNormal"><a style="" href="#_ftnref12" name="_ftn12" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Calibri","sans-serif";">[12]</span></span><!--[endif]--></span></span></a> . <a href="http://musakazhim.wordpress.com/2007/05/07/utilitarianisme-penjelasan-singkat/"><span style="font-size: 10pt; line-height: 115%; font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;">http://musakazhim.wordpress.com/2007/05/07/utilitarianisme-penjelasan-singkat/</span></a><span style="font-size: 10pt; line-height: 115%; font-family: "Times New Roman","serif";"> <o:p></o:p></span></p> </div> <div style="" id="ftn13"> <p class="MsoFootnoteText"><a style="" href="#_ftnref13" name="_ftn13" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[13]</span></span><!--[endif]--></span></span></a> . <span style="font-family: "Times New Roman","serif";">Syed Nawab Haider Naqvi, <i>islam, economic, and society, </i>kegan paul London hal 63</span></p> </div> <div style="" id="ftn14"> <p class="MsoFootnoteText"><a style="" href="#_ftnref14" name="_ftn14" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[14]</span></span><!--[endif]--></span></span></a> . <span style="font-family: "Times New Roman","serif";">ibid hal 90</span></p> </div> </div> olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-88309257140694552432010-05-23T09:54:00.000-07:002010-05-23T10:04:52.867-07:00MANAJEMEN BIAYA KAPITAL ( COST OF CAPITAL )<meta equiv="Content-Type" content="text/html; 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mso-level-number-position:left; margin-left:54.0pt; text-indent:-18.0pt;} ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} --> </style><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} </style> <![endif]--> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Sebuah perusahaan apa bila produktifitasnya ingin tetap berlanjut haruslah bisa mengelola keadaan financialnya. Maka dari itu dibutuhkan kebijaksanaan-kebijaksanaan yang berhubungan dengan dana atau sumber dana, agar produktifitas perusahaan tetap berjalan. Dalam kebijaksanaa sumber dana itu sendiri terdapat banyak cara atau kebijakan.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Kebijakan-kebijakan tersebut sangat membantu perusahaan<span style=""> </span>seperti, biaya kapital atau <i>cost of capital, </i>struktur kapital, politik deviden, dan pasar modal. Kebijaksanaan tersebut akan sangat diperlukan khusunya bagi perusahaan yang bonafit dan atau perusahaan yang ingin menambah tingkat produktifitasnya. Karena biaya kapital ini akan dipakai untuk menentukan berapa besar biaya yang di perlukan atau yang di tanggung oleh perusahaan secara riil untuk memperoleh modal dari berbagai sumber.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Dalam makalah singkat ini akan penulis bahas salah satu kebijaksanaan sumber dana yaitu biaya kapital. Apa devinisi <i>cost of capital</i> tersebut? Apa saja aspeknya? Terdiri dari apa saja modal itu sendiri?<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Definisi modal dan <i>cost of capital</i> (biaya modal)<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Modal adalah</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> dana yang digunakan untuk membayai aktiva dan operasi perusahaan. Modal terdiri dari hutang, saham biasa, saham pre</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">feren, dan laba ditahan<a style="" href="#_ftn1" name="_ftnref1" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";" lang="PT-BR">[1]</span></span><!--[endif]--></span></span></a>.</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> Sedangkan biaya modal atau cost of capital (COC) memiliki banyak definisi</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">. Menurut Drs. Indriyo Gitosadurmo biaya modal atau kapital sebenarnya merupakan batas tingkat hasil minimum yang harus di capai oleh suatu infestasi agar nilai perusahan dapat meningkat<a style="" href="#_ftn2" name="_ftnref2" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[2]</span></span><!--[endif]--></span></span></a>. COC adalah yang menghubungankan keputusan investasi jangka panjang dan kekayaan pemilik perusahan<a style="" href="#_ftn3" name="_ftnref3" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[3]</span></span><!--[endif]--></span></span></a>. COC digunakan untuk memutuskan apakah investasi yang diajukan akan menaikkan atau menurunkan harga saham perusahaan<a style="" href="#_ftn4" name="_ftnref4" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[4]</span></span><!--[endif]--></span></span></a>. COC adalah return yang harus diterima dari investas suatu proyek agar dapat menjaga nilai pasar saham<a style="" href="#_ftn5" name="_ftnref5" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[5]</span></span><!--[endif]--></span></span></a>. COC adalah biaya yang harus dikeluarkan untuk mendapat modal<a style="" href="#_ftn6" name="_ftnref6" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[6]</span></span><!--[endif]--></span></span></a>. Contoh sederhana jika anda meminjang uang di bank tentu ada bunganya. Bunga itu adalah </span><a href="http://id.shvoong.com/tags/cost-of-capital/"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: windowtext;">Cost of Capital</span></a><a style="" href="#_ftn7" name="_ftnref7" title=""><span class="MsoFootnoteReference"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[7]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";">.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Aspek-aspek biaya kapital</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">biaya kapital memiliki tiga aspek penting, pertama bukan merupakan biaya yang sesungguhnya. Kedua menunjukan tingkat minimum dari keuntungan. Ketiga terdiri dari tiga komponen<a style="" href="#_ftn8" name="_ftnref8" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[8]</span></span><!--[endif]--></span></span></a>.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Bukan biaya yang sesungguhnya<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Biaya kapital sebenarnya merupakan tingkat minimum hasil-hasil yang harus dicapai proyek infestasi dari suatu perusahaan<a style="" href="#_ftn9" name="_ftnref9" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[9]</span></span><!--[endif]--></span></span></a>.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Menunjukan tingkat minimum dari keuntungan<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Apabila keuntungan yang diperoleh tidak lebih besar atau sama dengan modal itu sendiri maka nalai perusahaan akan turun, yang dapat dilihat di bursa saham. Oleh kerena itu biaya kapital ini merupakan minimum hasil yang harus dicapai agar nilai perusahaan tetap stabil atau untuk meningkatkan nilai perusahaan dengan rencana investasi yang dapat menghasilkan return melebihi tingkat minimum.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Tiga komponen biaya kapital<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">a.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Tingkat hasil dalam keadaan tanpa resiko<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">b.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Premi resiko usaha<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">c.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Premi resiko finansial<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Pembagian jenis modal, faktor penetu, dan asumsinya<a style="" href="#_ftn10" name="_ftnref10" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[10]</span></b></span><!--[endif]--></span></span></a><o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">Biaya modal merupakan konsep penting dalam analisis investasi karena dapat menunjukkan tingkat minimum laba investasi yang harus diproleh dari investasi tersebut. Jika investasi itu tidak dapat menghasilkan laba investasi sekurang-kurangnya sebesar biaya yang ditanggung maka investasi itu tidak perlu dilakukan. Lebih mudahnya, biaya modal merupakan rata-rata biaya dana yang akan dihimpun untuk melakukan suatu investasi. Dapat pula diartikan bahwa biaya modal suatu perusahaan adalah bagian (suku rate) yang harus dikeluarkan perusahaan untuk memberi kepuasan pada para investornya pada tingkat risiko tertentu.</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">Biaya modal yang tepat untuk semua keputusan adalah rata-rata tertimbang dari seluruh komponen modal (<i>Weighted Cost of Capital</i> atau WACC). Namun tidak semua komponen modal diperhitungkan dalam menentukan WACC. Hutang dagang (<i>accounts payable</i>) tidak dperhitungkan dalam perhitungan WACC. Hutang wesel (<i>notes payable</i>) ata hutang jangka pendek yang berbunga (Short-term Interest-bearing debt) dimasukkan dalam perhitungan WACC hanya jika hutang tersebut merupakan bagian dari pembelanjaan tetap perusahaan bukan merupakan pembelanjaan sementara.</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">Pada umumnya hutang jangka panjang dari modal sendiri merupakan unsur untuk menghitung WACC. </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Dengan demikian kita harus menghitung: 1) Biaya Hutang (<i>cost of debt</i>), 2) Biaya laba ditahan (<i>cost of retained earning</i>), 3) Biaya saham Biasa Baru (<i>cost of new common stock</i>), dan 4) Biaya Saham Preferen (<i>cost of preferred stock</i>). Biaya modal harus dihitung berdasarkan suatu basis setelah pajak (<i>after tax basis</i>) karena arus kas setelah pajak adalah yang paling relefan untuk keputusan investasi.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">Faktor-Faktor Yang Menentukan Biaya Modal<a style="" href="#_ftn11" name="_ftnref11" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";" lang="SV">[11]</span></b></span><!--[endif]--></span></span></a></span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">Variabel-variabel penting yang mempengaruhi biaya modal antara lain:</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 35.45pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">Keadaan-keadaan umum perekonomian.</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 35.45pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="DA">Faktor ini menentukan tingkat bebas risiko atau tingkat hasil tanpa risiko.</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 35.45pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI">Daya jual saham suatu perusahaan.</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 35.45pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI">Jika daya jual saham meningkat, tingkat hasil minimum para investor akan turun dan biaya modal perusahaaan akan rendah.</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 35.45pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI">Keputusan-keputusan operasi</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI"> </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI">dan pembiayaan yang dibuat</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI"> </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI">manajemen.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 35.45pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI">Jika manajemen menyetujui penanaman modal berisiko tinggi atau memanfaatkan utang dan saham khusus secara ekstensif, tingkat risiko perusahaan bertambah. Para investor selanjutnya meminta tingkat hasil minimum yang lebih tinggi sehingga biaya modal perusahaan meningkat pula.</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 35.45pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI">Besarnya pembiayaan yang diperlukan.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 35.45pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">Permintaan modal dalam jumlah besar akan meningkatkan biaya modal perusahaan.</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">Asumsi-Asumsi Model Biaya Modal<a style="" href="#_ftn12" name="_ftnref12" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";" lang="SV">[12]</span></b></span><!--[endif]--></span></span></a></span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">Asumsi-asumsi dalam model biaya modal diantaranya:</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">Risiko bisnis bersifat konstan.</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI">Risiko bisnis merupakan potensi tingkat perubahan return atas suatu investasi. Tingkat risiko bisnis dalam suatu perusahaan ditentukan dengan kebijakan manajemen investasi. Biaya modal merupakan suatu kriteria investasi yang hanya tepat untuk suatu investasi yang memiliki risiko bisnis setingkat dengan aktiva-aktiva yang telah ada.</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI">Risiko keuangan bersifat konstan.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">Risiko keuangan didefinisikan sebagai peningkatan variasi return atas saham umum karena bertambahnya pemanfaatan sumber pemiayaan hutang dan saham istimewa. Biaya modal dari sumber individual merupakan fungsi dari struktur keuangan berjalan.</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">Kebijakan dividen bersifat konstan.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">Asumsi ini diperlukan dalam menaksir biaya modal yang berkenaan dengan kebijakan dividen perusahaan. Asumsi ini menyatakan bahwa rasio pembayaran dividen (dividen/laba bersih) juga konstan.</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Biaya Hutang<a style="" href="#_ftn13" name="_ftnref13" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[13]</span></b></span><!--[endif]--></span></span></a></span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Biaya hutang dapat didefinisikan sebagai bagian yang harus diterima dari suatau investasi agar tingkat hasil minimum para kreditor terpenuhi. Jika perusahaan menggunakan obligasi sebagai sarana untuk memperoleh dana dari hutang jangka panjang, maka biaya hutang adalah sama dengan Kd atau Yield To Maturity (YTM) yaitu tingkat keuntungan yang dinikmati oleh pemegang atau pembeli obligasi. Biaya hutang dapat dicari dengan cara:<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><sub><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">n</span></sub><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">Harga obligasi = </span><span style="font-size: 12pt; font-family: Symbol;"><span style="">S</span></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR"> I <sub>+</sub> M</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.9pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><sup><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">t=1</span></sup><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR"> (1+Kd)<sup>t</sup> (1+Kd)<sup>n</sup></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Biaya hutang ini merupakan biaya hutang sebelum pajak (<i>pre-tax cost</i>). Dalam menghitung WACC, yang relevan adalah biaya hutang setelah pajak (<i>after-tax cost debt</i>).<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.9pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="border: 1pt solid black; padding: 4pt; background: white none repeat scroll 0% 0%; font-size: 12pt; font-family: "Times New Roman","serif"; -moz-background-clip: -moz-initial; -moz-background-origin: -moz-initial; -moz-background-inline-policy: -moz-initial;">Biaya hutang sesudah pajak = Biaya hutang sebelum pajak x (1 - tingkat pajak)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Biaya Laba Ditahan<a style="" href="#_ftn14" name="_ftnref14" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[14]</span></b></span><!--[endif]--></span></span></a></span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Biaya laba ditahan adalah sama dengan Ks atau Tingkat keuntungan yang disyaratkan investor pada saham biasa perusahaan yang bersangkutan. Ada 3 cara untuk menghitung Ks yaitu:<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Pendekatan CAPM (Capital Asset Pricing Model).<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">K</span><span style="border: 1pt solid black; padding: 4pt; background: white none repeat scroll 0% 0%; font-size: 12pt; font-family: "Times New Roman","serif"; -moz-background-clip: -moz-initial; -moz-background-origin: -moz-initial; -moz-background-inline-policy: -moz-initial;" lang="SV"> </span><span style="border: 1pt solid black; padding: 4pt; background: white none repeat scroll 0% 0%; font-size: 12pt; font-family: "Times New Roman","serif"; -moz-background-clip: -moz-initial; -moz-background-origin: -moz-initial; -moz-background-inline-policy: -moz-initial;"><o:p></o:p></span></p> <p class="MsoNormal" style="margin: 5.75pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="border: 1pt solid black; padding: 4pt; background: white none repeat scroll 0% 0%; font-size: 12pt; font-family: "Times New Roman","serif"; -moz-background-clip: -moz-initial; -moz-background-origin: -moz-initial; -moz-background-inline-policy: -moz-initial;">K<sub>s</sub> = krf + (k<sub>M</sub> – krf) . b<sub>i</sub><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><sub><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">s</span></sub><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV"> = Bunga bebas resiko + premi resiko</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV"> </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI">dimana:<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI">K<sub>s </sub>= tingkat keuntungan yang disyaratkan pada saham perusahaan i, </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">krf = bunga bebas resiko,<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">k<sub>M </sub>= tingkat keuntungan yang disyaratkan pada portofolio pasar/index pasar,</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI">b<sub>i</sub> = beta (ukuran risiko sistematis) saham perusahaan i</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Pendekatan Discounted Cash Flow (DCF) model.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">P<sub>o =</sub> D<sub>1 </sub>+ D<sub>2 </sub>+....+ D</span><sub><span style="font-size: 12pt; font-family: Symbol;" lang="SV"><span style="">¥</span></span></sub><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">(1+K<sub>s</sub>)<sup>1 </sup>(1+K<sub>s</sub>)<sup>2 </sup>(1+K<sub>s</sub>)</span><sup><span style="font-size: 12pt; font-family: Symbol;" lang="SV"><span style="">¥</span></span></sup><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">Jika dividen bertumbuh secara konstan, kita gunakan Gordon Model:</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">P<sub>o</sub> <sub>=</sub> D<sub>1</sub> </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">K<sub>s</sub> – g</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">maka K<sub>s</sub> = D<sub>1</sub> <sub>+</sub> g</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">P<sub>o</sub></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">dimana:</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">D1 = dividen akhir periode<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">Po = harga saham pada wal periode<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">g = tingkat pertumbuhan dividen<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">3) Pendekatan Bond-Yield-Plus-Risk Premium</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">Ks = tingkat keuntungan obligasi perusahaan + premi risiko</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">Membeli saham biasa pada umumnya lebih berisiko daripada membeli obligasi yang memberikan penghasilan yang tetap dan relatif pasti. Oleh karena itu investor yang membeli saham biasa mengharapkan suatu premi risiko diatas tingkat keuntungan obligasi. </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI">Premi risiko ini besarnya tergantung pada kondisi perusahaan dan kondisi perekonomian.</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">Biaya Saham Biasa Baru<a style="" href="#_ftn15" name="_ftnref15" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";" lang="PT-BR">[15]</span></b></span><!--[endif]--></span></span></a></span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI">Biaya saham biasa baru atau external equity capital (K<sub>e</sub>) lebih tinggi dari biaya laba ditahan (K<sub>s</sub>) karena penjualan saham baru memerlukan biaya peluncuran/emisi saham atau flotation cost. </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">Flotation cost akan mengurangi penerimaan perusahaan dari penjualan saham. </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">Gordon model dengan memperhitungkan flotation cost:<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">P<sub>o</sub> (1 - F) <sub>= </sub>D<sub>1</sub></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">K<sub>e</sub> - g</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">maka: K<sub>e = </sub>D<sub>1 +</sub> g</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">P<sub>o </sub>(1-F)</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">dimana</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">K<sub>e</sub> = biaya saham biasa baru</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">P<sub>o</sub> = harga jual saham<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">F = flotation cost<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 18pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">D<sub>1</sub>= dividen saham pada t = 1<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="border: 1pt solid black; padding: 4pt; background: white none repeat scroll 0% 0%; font-size: 12pt; font-family: "Times New Roman","serif"; -moz-background-clip: -moz-initial; -moz-background-origin: -moz-initial; -moz-background-inline-policy: -moz-initial;">Flotation cost adjustment = DCF K<sub>e</sub>-DCF K<sub>s</sub><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g = dividend growth <o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Perlu diketahui bahwa untuk menaksir K<sub>e</sub> hanya menggunakan 1 metoda yakni discounted cash flow sedangkan untuk menghitung K<sub>s</sub> digunakn 3 metoda. Tapi K<sub>e</sub> dapat dihitung pula dengan metoda CAPM dan Bond-Yield-plus-Risk premium dengan menggunakan rumus:<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">K<sub>e</sub> = K<sub>s</sub> + flotation cost adjustment<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">Biaya Saham Preferen<a style="" href="#_ftn16" name="_ftnref16" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";" lang="PT-BR">[16]</span></b></span><!--[endif]--></span></span></a></span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">Biaya saham preferen adalah tingkat keuntungan yang dinikmati pembeli saham preferen atau K<sub>p</sub>.</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">K<sub>p</sub> <sub>= </sub>D<sub>p</sub></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">P<sub>n</sub></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">dimana</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">K<sub>p</sub> = biaya saham preferen</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">D<sub>p</sub> = dividen saham preferen tahunan</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">P<sub>n</sub> = harga saham preferen bersih yang diterima perusahaan penerbit (setelah dikurangi biaya peluncuran saham atau flotation cost)</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Weighted Average Cost Of Capital</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">S<span style="border: 1pt solid black; padding: 4pt; background: white none repeat scroll 0% 0%; -moz-background-clip: -moz-initial; -moz-background-origin: -moz-initial; -moz-background-inline-policy: -moz-initial;"> <o:p></o:p></span></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="border: 1pt solid black; padding: 4pt; background: white none repeat scroll 0% 0%; font-size: 12pt; font-family: "Times New Roman","serif"; -moz-background-clip: -moz-initial; -moz-background-origin: -moz-initial; -moz-background-inline-policy: -moz-initial;">WACC = K<sub>a</sub> = w<sub>d</sub>.K<sub>d</sub> (1-T) + w<sub>p</sub>.K<sub>p</sub> + W<sub>s</sub> (K<sub>s</sub> atau K<sub>e</sub>)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">etelah membahas komponen mopdal secara individu baru menghitung biaya modal secara keseluruhan yaitu menghitung Weighted Average Cost of Capital (WACC) dengan rumus: <o:p></o:p></span></p> <p class="MsoNormal" style="margin: 5.75pt 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">dimana<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">WACC = biaya modal rata-rata tertimbang<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">w<sub>d</sub> = persentase hutang dari modal<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">w<sub>p</sub> = persentase saham preferen dari modal<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">W<sub>s</sub> = persentase saham biasa atau laba ditahan </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">dari modal</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">K<sub>d </sub>= biaya hutang</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">K<sub>p</sub> = biaya saham preferen</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">K<sub>s</sub> = biaya laba ditahan</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">K<sub>e</sub> = biaya saham biasa baru</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">T = pajak (dalam persentase)</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">W<sub>d</sub>, W<sub>p</sub>, W<sub>s</sub> didasarkan pada sasaran struktur modal <i>(capital structure)</i> perusahaan yang dihitung dengan nilai pasarnya <i>(market value).</i> Setiap perusahaan harus memiliki suatu struktur modal yang dapat meminimumkan biaya modal sehingga dapat memaksimumkan harga saham.</span><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Skedul Marginal Cost Of Capital<a style="" href="#_ftn17" name="_ftnref17" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[17]</span></b></span><!--[endif]--></span></span></a></span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><i><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Marginal Cost of Capital</span></i><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> (MCC) adalah biaya memperoleh rupiah tambahan sebagai modal baru. Pada umumnya, biaya marjinal modal akan meningkat sejalan dengan meningkatnya penggunaan modal. Titik dimana MCC naik tersebut disebut Break Point. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Break point = jumlah laba ditahan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">bagian modal sendiri dalam struktur modal<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Skedul MCC dengan depresiasi<a style="" href="#_ftn18" name="_ftnref18" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[18]</span></b></span><!--[endif]--></span></span></a></span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Selain saham biasa baru dan laba ditahan, perusahaan dapat pula memanfaatkan depresiasi. Depresiasi biasanya ditunjukkan untuk mengganti aktiva yang telah habis usianya. </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI">Tapi bagi perusahaan depresiasi ini merpakan arus kas yang dapat dipergunakan untuk investasi pada aktiva perusahaan <i>(reinvesment).</i> Dengan demikian, depresiasi dapat memperpanjang break point atau menunda kenaikan WACC. Biaya penggunaan dari depresiasi <i>(cost of depreciation)</i> adalah sebesar WACC sebelum perusahaaan menggunakan dana yang berasal dari emisi saham baru.</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI">Langkah-langkah membuat kurva bobot biaya marjinal modal yaitu:</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="FI">Menentukan campuran pembiayaan<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">Memperkirakan kapan bobot biaya modal akan meningkat<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">Hitung biaya masing-masing sumber secara sendiri-sendiri</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">Mencari bobot biaya marjinal modal<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV"><span style="">5.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="SV">Membandingkan hasil-hasil investasi dengan bobot biaya<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Kesimpulan </span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Biaya kapital bukan merupakan biaya yang sesungguhnya namun iya merupakan batasi minimum dari suatu proyek investasi yang mani tiu menunjukan nilai dari suatu perusahaan apabila hasilnya tidak besar atau paling tidak sama dengan modal maka nilai dari suatu perusahaan tersebut turun. Modal dalam perusahaan terdiri dari </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">dari hutang, saham biasa, saham pre</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="PT-BR">feren, dan laba ditahan</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">. Aspek aspek biaya modal adalah biaya kapital bukan biaya yang sesungguhnya, menunjukan tingkat minimum dan memiliki tiga komponen yaitu: tingkat hasil usaha dalam keadaan tanpa resiko, premi resiko usaha, premi financial.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Referensi<o:p></o:p></span></b></p> <p class="MsoNormal"><a href="http://blogelytekonomi.blogspot.com/2008/02/biaya-modal.html"><span style="font-size: 10pt; line-height: 115%;">http://blogelytekonomi.blogspot.com/2008/02/biaya-modal.html</span></a><span style="font-size: 10pt; line-height: 115%;"><o:p></o:p></span></p> <p class="MsoNormal"><a href="http://id.shvoong.com/business-management/1911801-cost-capital-atau-biaya-modal/"><span style="font-size: 10pt; line-height: 115%;">http://id.shvoong.com/business-management/1911801-cost-capital-atau-biaya-modal/</span></a><span style="font-size: 10pt; line-height: 115%;"><o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 10pt; line-height: 115%;">Gito sudarmo, Indriyo. Drs, M.com, manajemen keuangan edisi ketiga BPFE yogyakarta.</span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p> </o:p></span></b></p> <div style=""><!--[if !supportFootnotes]-->
<br /> <hr align="left" size="1" width="33%"> <!--[endif]--> <div style="" id="ftn1"> <p class="MsoNormal"><a style="" href="#_ftnref1" name="_ftn1" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Calibri","sans-serif";">[1]</span></span><!--[endif]--></span></span></a> . <a href="http://blogelytekonomi.blogspot.com/2008/02/biaya-modal.html"><span style="font-size: 10pt; line-height: 115%;">http://blogelytekonomi.blogspot.com/2008/02/biaya-modal.html</span></a><span style="font-size: 10pt; line-height: 115%;"> </span></p> </div> <div style="" id="ftn2"> <p class="MsoFootnoteText"><a style="" href="#_ftnref2" name="_ftn2" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[2]</span></span><!--[endif]--></span></span></a> . Manajemen Keuangan edisi 3, Drs, Indriyo Gitosadurmo, M.com hal 199</p> </div> <div style="" id="ftn3"> <p class="MsoNormal"><a style="" href="#_ftnref3" name="_ftn3" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Calibri","sans-serif";">[3]</span></span><!--[endif]--></span></span></a> . <a href="http://id.shvoong.com/business-management/1911801-cost-capital-atau-biaya-modal/"><span style="font-size: 10pt; line-height: 115%;">http://id.shvoong.com/business-management/1911801-cost-capital-atau-biaya-modal/</span></a><span style="font-size: 10pt; line-height: 115%;"> </span></p> </div> <div style="" id="ftn4"> <p class="MsoFootnoteText"><a style="" href="#_ftnref4" name="_ftn4" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[4]</span></span><!--[endif]--></span></span></a> . ibid</p> </div> <div style="" id="ftn5"> <p class="MsoFootnoteText"><a style="" href="#_ftnref5" name="_ftn5" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[5]</span></span><!--[endif]--></span></span></a> . ibid</p> </div> <div style="" id="ftn6"> <p class="MsoFootnoteText"><a style="" href="#_ftnref6" name="_ftn6" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[6]</span></span><!--[endif]--></span></span></a> . ibid</p> </div> <div style="" id="ftn7"> <p class="MsoFootnoteText"><a style="" href="#_ftnref7" name="_ftn7" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[7]</span></span><!--[endif]--></span></span></a> . ibid</p> </div> <div style="" id="ftn8"> <p class="MsoFootnoteText"><a style="" href="#_ftnref8" name="_ftn8" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[8]</span></span><!--[endif]--></span></span></a> . Manajemen Keuangan edisi 3, Drs, Indriyo Gitosadurmo, M.com hal 199-200</p> </div> <div style="" id="ftn9"> <p class="MsoFootnoteText"><a style="" href="#_ftnref9" name="_ftn9" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[9]</span></span><!--[endif]--></span></span></a> . Manajemen Keuangan edisi 3, Drs, Indriyo Gitosadurmo, M.com hal 199</p> </div> <div style="" id="ftn10"> <p class="MsoNormal"><a style="" href="#_ftnref10" name="_ftn10" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Calibri","sans-serif";">[10]</span></span><!--[endif]--></span></span></a> . <a href="http://blogelytekonomi.blogspot.com/2008/02/biaya-modal.html"><span style="font-size: 10pt; line-height: 115%;">http://blogelytekonomi.blogspot.com/2008/02/biaya-modal.html</span></a></p> </div> <div style="" id="ftn11"> <p class="MsoFootnoteText"><a style="" href="#_ftnref11" name="_ftn11" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[11]</span></span><!--[endif]--></span></span></a> . ibid</p> </div> <div style="" id="ftn12"> <p class="MsoFootnoteText"><a style="" href="#_ftnref12" name="_ftn12" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[12]</span></span><!--[endif]--></span></span></a> . ibid</p> </div> <div style="" id="ftn13"> <p class="MsoFootnoteText"><a style="" href="#_ftnref13" name="_ftn13" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[13]</span></span><!--[endif]--></span></span></a> . ibid</p> </div> <div style="" id="ftn14"> <p class="MsoFootnoteText"><a style="" href="#_ftnref14" name="_ftn14" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[14]</span></span><!--[endif]--></span></span></a> . ibid</p> </div> <div style="" id="ftn15"> <p class="MsoFootnoteText"><a style="" href="#_ftnref15" name="_ftn15" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[15]</span></span><!--[endif]--></span></span></a> . ibid</p> </div> <div style="" id="ftn16"> <p class="MsoFootnoteText"><a style="" href="#_ftnref16" name="_ftn16" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[16]</span></span><!--[endif]--></span></span></a> . ibid</p> </div> <div style="" id="ftn17"> <p class="MsoFootnoteText"><a style="" href="#_ftnref17" name="_ftn17" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[17]</span></span><!--[endif]--></span></span></a> . ibid</p> </div> <div style="" id="ftn18"> <p class="MsoFootnoteText"><a style="" href="#_ftnref18" name="_ftn18" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[18]</span></span><!--[endif]--></span></span></a> . ibid</p> </div> </div> olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-88388505435625166342010-05-20T07:39:00.000-07:002010-05-20T07:58:39.865-07:00Iman, islam, dan ihsan.<meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" 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line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi;} </style> <![endif]--> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><b><span style=";font-family:";font-size:15;" >Iman, islam, dan ihsan.<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><i><span style=";font-family:";font-size:12;" >By Adib </span></i><a onblur="try {parent.deselectBloggerImageGracefully();} catch(e) {}" href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjzeTqob-uvmmA1nVHqQqaquxhxIxzS69VTL2Q5NNWAK-Y4pVL4MzMfQiHN3envB3gt56BQOI2Z33xQQxh6LDkuNgQj6rDPBp9xlqG-dXkND4HBzKkWZYdvBueq1FiXpHK5q3_kWqG4S7ac/s1600/embun.jpg"><img style="margin: 0pt 10px 10px 0pt; float: left; cursor: pointer; width: 299px; height: 209px;" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjzeTqob-uvmmA1nVHqQqaquxhxIxzS69VTL2Q5NNWAK-Y4pVL4MzMfQiHN3envB3gt56BQOI2Z33xQQxh6LDkuNgQj6rDPBp9xlqG-dXkND4HBzKkWZYdvBueq1FiXpHK5q3_kWqG4S7ac/s320/embun.jpg" alt="" id="BLOGGER_PHOTO_ID_5473366389021116754" border="0" /></a><i><span style=";font-family:";font-size:12;" >Susilo/mu’amalat </span></i><i><span style=";font-family:";font-size:12;" >6<o:p></o:p></span></i></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Ag</span><span style="line-height: 150%;font-family:";font-size:12;" >am</span><span style="line-height: 150%;font-family:";font-size:12;" >a Islam adalah agama samawy yang di </span><span style="line-height: 150%;font-family:";font-size:12;" >ciptakan Allah paling sempurna dari pada agama samawy lainnya seperti Kristen dan Yahudi. Agama islam merupakan agama yang menyempurnakan ajaran-ajaran agama samawy yang terdahulu seperti yang telah disebutkan. Ajaran Islam di bawa oleh nabi kita Muhammad S.A.W. dan merupakan petunjuk dalam menjalani hidup. Rasul menyampaikakn ajaran Islam melalui wahyu dan intuisi dari Allah sehingga apa-apa yang di sampaikan rasul merupakan sebuah lurus dan tidak di ragukan lagi kebenarannya. <span style=""> </span><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" lang="EN-GB">Dari Umar rodhiyallohu’anhu juga, beliau berkata: Pada suatu hari ketika kami duduk di dekat Rosululloh shollallohu ‘alaihi wasallam, tiba-tiba muncul seorang laki-laki yang berpakaian sangat putih dan rambutnya sangat hitam. Pada dirinya tidak tampak bekas dari perjalanan jauh dan tidak ada seorangpun diantara kami yang mengenalnya. Kemudian ia duduk di hadapan Nabi shollallohu ‘alaihi wasallam, lalu mendempetkan kedua lututnya ke lutut Nabi, dan meletakkan kedua tangannya di atas kedua pahanya, kemudian berkata: <em><span style="">”Wahai Muhammad, terangkanlah kepadaku tentang Islam.”</span></em> Kemudian Rosululloh shollallohu’alaihi wasallam menjawab: <em><span style="">”Islam yaitu: hendaklah engkau bersaksi tiada sesembahan yang haq disembah kecuali Alloh dan sesungguhnya Muhammad adalah utusan Alloh. Hendaklah engkau mendirikan sholat, membayar zakat, berpuasa pada bulan Romadhon, dan mengerjakan haji ke rumah Alloh jika engkau mampu mengerjakannya.”</span></em> Orang itu berkata: <em><span style="">”Engkau benar.”</span></em> Kami menjadi heran, karena dia yang bertanya dan dia pula yang membenarkannya. Orang itu bertanya lagi: <em><span style="">”Lalu terangkanlah kepadaku tentang iman”.</span></em> (Rosululloh) menjawab: <em><span style="">”Hendaklah engkau beriman kepada Alloh, beriman kepada para malaikat-Nya, kitab-kitab-Nya, para utusan-Nya, hari akhir, dan hendaklah engkau beriman kepada taqdir yang baik dan yang buruk.”</span></em>Orang tadi berkata: <em><span style="">”Engkau benar.”</span></em> Lalu orang itu bertanya lagi: <em><span style="">”Lalu terangkanlah kepadaku tentang ihsan.”</span></em> (Beliau) menjawab: <em><span style="">“Hendaklah engkau beribadah kepada Alloh seolah-olah engkau melihat-Nya. Namun jika engkau tidak dapat (beribadah seolah-olah) melihat-Nya, sesungguhnya Ia melihat engkau.”</span></em> Orang itu berkata lagi: <em><span style="">”Beritahukanlah kepadaku tentang hari kiamat.”</span></em> (Beliau) mejawab: <em><span style="">“Orang yang ditanya tidak lebih tahu daripada yang bertanya.”</span></em> Orang itu selanjutnya berkata: <em><span style="">”Beritahukanlah kepadaku tanda-tandanya.” </span></em>(Beliau) menjawab: <em><span style="">”Apabila budak melahirkan tuannya, dan engkau melihat orang-orang Badui yang bertelanjang kaki, yang miskin lagi penggembala domba berlomba-lomba dalam mendirikan bangunan.”</span></em> Kemudian orang itu pergi, sedangkan aku tetap tinggal beberapa saat lamanya. Lalu Nabi shollallohu ’alaihi wasallam bersabda: <em><span style="">”Wahai Umar, tahukah engkau siapa orang yang bertanya itu ?”</span></em>. Aku menjawab: <em><span style="">”Alloh dan Rosul-Nya yang lebih mengetahui.”</span></em> Lalu beliau bersabda: <em><span style="">”Dia itu adalah malaikat Jibril yang datang kepada kalian untuk mengajarkan agama kalian.”</span></em>(HR. Muslim).</span><span style="line-height: 150%;font-family:";font-size:12;" ><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Dari hadits di atas dapat kita lihat bersama bahwa inti dari ajaran Islam yang di bawa nabi Muhammad terletak pada rukun iman dan rukun islam, yang kemudian delengkapi dengan ihsan, mengapa demikian? mari kita delik bersama apa itu rukun iman? Dan apa itu rukun islam? Serta apa itu ihsan? Agar kita dapat bersama-sama menyadari betapa sempurannya ajaran islam ini, serta kita dapat melihat dan menjalankan petunjuk hidup yang ada di dalamnya. Serta bertambahlah keimanan yang kita miliki. Marilah sejenak kita menjadi gelas yang kosong, supaya kita tidak menjadi sombong. <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="line-height: 150%;font-family:";font-size:12;" >Iman<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Iman, berasal dari bahasa arab <span dir="rtl" lang="AR-SA">اَ من - يؤمن - ايمانا</span><span dir="ltr"></span><span dir="ltr"></span><span dir="ltr"></span><span dir="ltr"></span> . yaitu membenarkan dalam hati dan mengikrarkan dengan lisan dan mengamalkan dengan rukun-rukun.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Jadi kita harus membenarkan dengan hati yang tulus bahwa ajaran Islam merupakan ajaran yang lurus, ajaran yang paling benar, dan tidak diragukan lagi merupakan ajaran yang membawa rahmat bagi seluruh alam. Kebenaran yang diyakini itu harus di ikrar kan dengan lisan melalui syahdat akan akan keimanan kepada Allah dan rasulnya, bahwa tidak ada Tuhan selain Allah dan Muhammad merupkan utusan-Nya. Dan yang paling penting dari iman adalah mengamalkan rukun-rukun iman yang enam yaitu:<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Pertama Iman kepada Allah. Artinya kita meyakini adanya Allah dan tidak ada Tuhan selain Allah. Jadi kita tidak boleh percaya akan kekuatan lain yang melebihi Allah. Karena jika kita percaya ada kekuatan lain maka kepercayaan kepada Allah perlahan-lahan akan luntur. Seperti percaya ada hantu yang bisa membunuh manusia, padahal nyawa seseorang ada di tangan Allah dan kekuatan hanya milik Allah jika kita percaya kekuatan dan segala yang kita miliki adalah milik Allah maka apapun yang di hadapi tidak akan di takuti.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >kedua adalah iman kepada Malaikat-malaikat Allah. Kita yakin bahwa Malaikat adalah hamba Allah yang selalu patuh pada perintah Allah. Merekalah yang menyampaikan wahyu Allah kepada nabi Muhammad, merekalah yang menyampaikan rezeki kepada manusia yang diberikan Allah untuk seluruh manusia. Merekalah yang mencabut nyawa manusia atas idzin Allah dan lain sebagainya.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >ketiga adalah beriman kepada Kitab-kitabNya. Kita yakin bahwa Allah telah menurunkan Taurat kepada Musa, Zabur kepada Daud, Injil kepada Isa, dan Al Qur’an kepada Nabi Muhammad. Namun kita harus yakin juga bahwa semua kitab-kitab suci di atas telah dirubah oleh manusia sehingga Allah kembali menurunkan Al Qur’an kepada nabi Muhammad yang dijaga kesuciannya sebagai pedoman hingga hari kiamat nanti.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >”Maka kecelakaan yng besar bagi orang-orang yang menulis Al Kitab dengan tangan mereka sendiri, lalu dikatakannya; “Ini dari Allah”, dengan maksud untuk memperoleh keuntungan yang sedikit dengan perbuatan itu. Maka kecelakaan yang besarlah bagi mereka, akibat apa yang ditulis oleh tangan mereka sendiri, dan kecelakaan yang besarlah bagi mereka, akibat apa yang mereka kerjakan.” [Al Baqarah:79]<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Kita harus meyakini kebenaran Al Qur’an dan mengamalkannya:<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >”Kitab Al Quran ini tidak ada keraguan padanya; petunjuk bagi mereka yang bertaqwa” [Al Baqarah:2]</span><span style="line-height: 150%;font-family:";font-size:12;" ><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >keempat adalah beriman kepada Rasul-rasul (Utusan) Allah. Rasul/Nabi merupakan manusia yang terbaik yang pantas dijadikan suri teladan yang diutus Allah untuk menyeru manusia ke jalan Allah. Ada 25 Nabi yang disebut dalam Al Qur’an yang wajib kita imani di antaranya Adam, Nuh, Ibrahim, Musa, Isa, dan Muhammad. Nabi Muhammad adalah nabi yang terakhir yang menyampaikan ajaran Islam yang deberikan Allah sebagai ajaran yang sempurna.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >kelima adalah beriman kepada Hari Akhir (Kiamat/Akhirat). Kita harus yakin bahwa dunia ini fana. Suatu saat akan tiba hari Kiamat. Pada saat itu manusia akan dihisab. Orang yang beriman dan beramal saleh masuk ke surga. Orang yang kafir masuk neraka. Selain kiamat besar kita juga harus yakin akan kiamat kecil yaitu mati. Setiap orang pasti mati. Untuk itu kita harus selalu hati-hati dalam bertindak.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >keenam adalah percaya kepada Takdir/qadar yang baik atau pun yang buruk. Meski manusia wajib berusaha dan berdoa, namun apa pun hasilnya kita harus menerima dan mensyukurinya sebagai takdir dari Allah.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="line-height: 150%;font-family:";font-size:12;" >Islam<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Islam, dari bahasa arab <span dir="rtl" lang="AR-SA">اً سلم - يسلم - إ سلاما</span><span dir="ltr"></span><span dir="ltr"></span><span dir="ltr"></span><span dir="ltr"></span> yaitu mengikuti segala yang datang dari Nabi Muhammad S.A.W.<span style=""> </span>dan meninggalkan segala hal yang dilarangnya.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Karena nabi Muhammad merupakan utusan Allah dan apa-apa yang disampaikannya merupakan uswah hasanah serta ajaran Islam sebagai pedoman hidup maka apa-apa yang disampaikan rasul melalui hadits hendaknya di ikuti, dan apa-apa yang dilarangnya hendaknya di tinggalkan.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Ada pun rukun Islam terdiri dari 5 perkara. Barang siapa yang tidak mengerjakannya maka Islamnya tidak benar karena rukunnya tidak sempurna.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Rukun Islam pertama yaitu bersaksi bahwa tidak ada Tuhan selain Allah dan Muhammad adalah utusan Allah. Asyhaadu alla ilaaha illallaahu wa asyhaadu anna muhammadar rasuulullaah. Artinya kita meyakini hanya Allah Tuhan yang wajib kita patuhi perintah dan larangannya. Jika ada perintah dan larangan dari selain Allah, misalnya manusia, yang bertentangan dengan perintah dan larangan Allah, maka Allah yang harus kita patuhi. Ada pun Muhammad adalah utusan Allah yang menjelaskan ajaran Islam. Untuk mengetahui ajaran Islam yang benar, kita berkewajiban mempelajari dan mengikuti ajaran Nabi Muhammad. <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Konsekwensi dari 2 kalimat syahadat adalah kita harus mempelajari dan memahami Al Qur’an dan Hadits yang sahih (minimal Kutuubus sittah: Bukhari, Muslim, Abu Daud, Tirmidzi, An Nasaa’i, dan Ibnu Majah) dan mengamalkannya.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Rukun Islam kedua adalah shalat 5 waktu, yaitu: Subuh 2 rakaat, Dzuhur dan Ashar 4 raka’at, Maghrib 3 rakaat, dan Isya 4 raka’at. Shalat adalah tiang agama barang siapa meninggalkannya berarti merusak agamanya.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Rukun Islam ketiga adalah puasa di Bulan Ramadhan. Yaitu menahan diri dari makan, minum, hubungan seks, bertengkar, marah, dan segala perbuatan negatif lainnya dari subuh hingga maghrib.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Rukun Islam keempat adalah membayar zakat bagi para muzakki (orang yang wajib pajak/mampu). Ada pun orang yang mustahiq (berhak menerima zakat seperti fakir, miskin, amil, mualaf, orang budak, berhutang, Sabilillah, dan ibnu Sabil) berhak menerima zakat. Zakat merupakan hak orang miskin agar harta tidak hanya beredar di antara orang kaya saja.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Rukun Islam yang kelima adalah berhaji ke Mekkah jika mampu. Mampu di sini dalam arti mampu secara fisik dan juga secara keuangan. Sebelum berhaji, hutang yang jatuh tempo harus dibayar dan keluarga yang ditinggalkan harus diberi bekal yang cukup. Nabi berkata barang siapa yang mati tapi tidak berhaji padahal dia mampu, maka dia mati dalam keadaan munafik.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="line-height: 150%;font-family:";font-size:12;" >Ihsan<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Ihsan, dari bahasa arab <span dir="rtl" lang="AR-SA">احسن - يحسن إحسانا</span><span dir="ltr"></span><span dir="ltr"></span><span dir="ltr"></span><span dir="ltr"></span> , yaitu engkau menyembah Allah seakan-akan engkau melihatNya dan apabila engkau tidak melihatNya maka sesungguhnya Allah melihatMu.
<br />Ihsan merupakan sifat tertinggi seorang muslim karena dalam keadaan apapun dimanapun dia berada dia merasa selalu dilihat oleh Allah sehingga di selalu takut untuk berbuat hal yang dilarang oleh Allah.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Ihsan merupakan cara agar kita beribadah khusyuk kepada Allah dan merupakan kunci agar rukun iman dan rukun islam dapat kita jalani dan patuhi. Karena ihsan seperti yang telah di jelaskan, Allah melihat kita dalam beribadah dan bahkan dalam kehidupan sehari-hari kita. Sehingga apapun yang kita lakukan Allah dapat melihatnya. Jika mencuri manusia mungkin tidak ada yang tahu, tapi Allah mengetahinya karena Allah maha melihat, jika korupsi manusia mungkin bisa dikelabui melalui hukum, sedangkan Allah tidak karena Allah dapat menunjukan kebenaran yang sebenar-benarnya. Orang yang ihsannya kuat akan rajin berbuat kebaikan karena dia berusaha membuat senang Allah yang selalu melihatnya. Sebaliknya dia malu berbuat kejahatan karena dia selalu yakin Allah melihat perbuatannya.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Itulah sekilas pokok-pokok dari ajaran Islam. Semoga kita semua bisa memahami dan mengamalkannya. Karena dengan ini jika diamalkan dengan sungguh-sungguh maka kita dapat menjadi insan kamil yaitu manusia sempuran secara akhlak dan budi pekerti. Dan itulah yang seharusnya di capai oleh manusia. (disadur dari berbagai sumber)<o:p></o:p></span></p> olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-38515806998448601152010-05-18T06:37:00.000-07:002010-05-18T06:57:22.713-07:00LEMPOK DURIAN
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mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;} </style> <![endif]--> <p class="MsoNormal" style="text-align: center;"><b>LEMPOK DURIAN<o:p></o:p></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt;">Kali ini kita akan melirik jajanan khas pontianak, salah satunya adalah lempok. Lempok adalah sejenis dodol yang di buat dari durian dan dimasak dengan api besar dan kuali di atas tungku yang menyala-nyala sebagai mana layaknya dodol di masak. Tapi kali ini bahannya adalah durian, sedikit berbeda memang durian memiliki bau yang menyengat, dan itu menjadi sangat khas. Karena bahan yang sulit didapat dan ada hanya pada musim tertentu, menjadikan jajanan ini agak sedikit menguras kantong. Lempok durian tidak hanya ada di pontianak, jajanan ini ada hampir di seluruh daerah masyarakat melayu. Seperti sumatra, malaysia, kalimantan, dal lain sebagainya. Namun ada yang khas dengan lempok di pontianak. Yaitu kualitasnya, lempok pontianak terdiri dari daging buah durian yang di campur gula dan dimasak hingga menjadi adonan dodol, lalu di bentuk balok persegi panjang. Dan di kemas rapi di dalam kertas minyak lalu di bungkus lagi dengan plastik khusus. Inilah yang membuat kualitas lempok pontianak terjaga karena bahan dasarnya adalah durian murni dan gula murni tanpa campuran lain</p><p class="MsoNormal" style="text-align: center; text-indent: 36pt;">lempok yang masih dalam proses pemasakan
<br /></p><p class="MsoNormal" style="text-align: center; text-indent: 36pt;"><a onblur="try {parent.deselectBloggerImageGracefully();} catch(e) {}" href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiNs3WVsitcklDJp5dfsJuxi_jaJYBw-5unD34ouiDMYlVnR_HZGSv5zmbTc4RA0t_yYcX3eXiY84ra_VyWFj0SLo_COTXhw_A_Sz88nSUhyphenhyphen2muU1vq6RcSePACpqIkuf0kf0UN_JhA04e2/s1600/membuat-lempok-300x249.jpg"><img style="margin: 0px auto 10px; display: block; text-align: center; cursor: pointer; width: 406px; height: 200px;" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiNs3WVsitcklDJp5dfsJuxi_jaJYBw-5unD34ouiDMYlVnR_HZGSv5zmbTc4RA0t_yYcX3eXiY84ra_VyWFj0SLo_COTXhw_A_Sz88nSUhyphenhyphen2muU1vq6RcSePACpqIkuf0kf0UN_JhA04e2/s320/membuat-lempok-300x249.jpg" alt="" id="BLOGGER_PHOTO_ID_5472604580609231986" border="0" /></a></p><p class="MsoNormal" style="text-align: center; text-indent: 36pt;">
<br /></p><p class="MsoNormal" style="text-align: center; text-indent: 36pt;">lempok siap di santap<a onblur="try {parent.deselectBloggerImageGracefully();} catch(e) {}" href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjHe9QFZqo11u6Jp87o1kBWcnIHjsOVmppmPtuynT2B2upDBlKHclpI5t3vwDbpVP10uBkl7KrdJ2cH1mJmB0Ssdt5gOvHb7UgoIZIm8I3lNSgoacZaprXbSUBMU0kZ9fc9CKW5Erf0iDdY/s1600/DSC01767.jpg"><img style="margin: 0px auto 10px; display: block; text-align: center; cursor: pointer; width: 240px; height: 226px;" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjHe9QFZqo11u6Jp87o1kBWcnIHjsOVmppmPtuynT2B2upDBlKHclpI5t3vwDbpVP10uBkl7KrdJ2cH1mJmB0Ssdt5gOvHb7UgoIZIm8I3lNSgoacZaprXbSUBMU0kZ9fc9CKW5Erf0iDdY/s320/DSC01767.jpg" alt="" id="BLOGGER_PHOTO_ID_5472606144002146754" border="0" /></a></p><p class="MsoNormal" style="text-align: center; text-indent: 36pt;"></p>olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-83523613690524923122010-05-17T09:55:00.000-07:002010-05-17T10:12:13.250-07:00Sejarah dan landasan hukum Bank syari’ah<meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 14"><meta name="Originator" content="Microsoft Word 14"><link rel="File-List" href="file:///C:%5CDOCUME%7E1%5COwner%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml"><o:smarttagtype namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="place"></o:smarttagtype><o:smarttagtype namespaceuri="urn:schemas-microsoft-com:office:smarttags" name="City"></o:smarttagtype><!--[if gte mso 9]><xml> <o:officedocumentsettings> <o:allowpng/> </o:OfficeDocumentSettings> </xml><![endif]--><link rel="themeData" 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text-indent:-9.0pt;} ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} --> </style><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi;} </style> <![endif]--> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><b><span style="font-size: 21pt; font-family: "Times New Roman","serif";">Sejarah dan landasan hukum Bank syari’ah<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><i><span style="font-family: "Times New Roman","serif";">Oleh: Adib susilo/ muamalat 6<o:p></o:p></span></i></p> <p class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">A.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Pengertian Lembaga Keuangan Syariah (Bank Syari’ah)<o:p></o:p></span></b></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style=""> </span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Kata bank dari kata banque dalam bahasa prancis, dan dari banco dari bahasa Italia, yang berarti peti/lemari atau bangku. Kata peti atau lemeri menyiratkan fungsi sebagai tempat untuk menyimpan benda-benda berharga, seperti peti emas, peti berlian, peti uang dan sebagainya.<a style="" href="#_ftn1" name="_ftnref1" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[1]</span></span><!--[endif]--></span></span></a> Dalam Al-Quran , istilah bank tidak disebutkan secara eksplisit. Tetapi jika yang dimaksud adalah sesuatu yang memiliki unsur-unsur seperti struktur, manajemen, fungsi, hak dan kewajiban maka semua itu disebut dengan jelas, seperti Zakat, sadaqah, ghanimah, bai, dayn, maal, dan sebagainya, yang memiliki fungsi yang dilaksanakan oleh peran tertentu dalam kegiatan ekonomi.<a style="" href="#_ftn2" name="_ftnref2" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[2]</span></span><!--[endif]--></span></span></a><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style=""> </span>Pada umumnya yang dimaksud dengan bank syariah adalah lembaga keuangan yang usaha pokoknya memberikan kredit dan jasa-jasa lain dalam lalu lintas pembayaran serta peredaran uang yang beroperasi disesuaikan dengan prinsip-prinsip syariah. </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Oleh karena itu usaha bank akan selalu berkaitan dengan masalah uang sebagai dagangan utamanya.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Kegiatan dan usaha bank akan selalu berkaitan dengan komoditas antara lain:<a style="" href="#_ftn3" name="_ftnref3" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[3]</span></span><!--[endif]--></span></span></a><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Pemindahan uang<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Menerima dan membayar kembali uang dalam rekening Koran<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Mendiskonto surat wesel, atau order maupun surat-surat berharga lainnya<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Membeli dan menjual surat-surat berharga<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">5.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Membeli dan menjual cek wesel, surat wesel, kertas dagang</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">\</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">6.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Memberi kredit <o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">7.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Memberi jaminan kredit<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">B.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Sejarah Perkembangan Bank Syariah<o:p></o:p></span></b></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style=""> </span>Gagasan mengenai bank yang menggunakan system bagi hasil telah muncul sejak lama, ditandai dengan banyaknya pemikir-pemikir muslim yanh menulis tentang keberadaan bank syariah, misa;nya Anwar kureshi (1946), Naiem Siddiqi (1948), Dn Mahmud Ahmad (1952). </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Kemudian uraian yang lebih terperinci tentang gagasan itu ditulis oleh Mawdudi (1961). Demikian juga dengan tulisan-tulisan Muhammad Hamidullah yang ditulis pada 1944, 1955, 1957, dan 1962, bisa dikategorikan sebagai gagasan pendahulu mengenai perbankan islam.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style=""> </span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Sejarah perkembangan bank syariah modern tercatat di Pakistan dan Malaysia sekitar tahun 1940, yaitu upaya pengelolaan dana jamaah haji secara non-konvensional.<a style="" href="#_ftn4" name="_ftnref4" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[4]</span></span><!--[endif]--></span></span></a> Rintisan bank syariah lainnya adalah dengan berdirinya Mit Ghamr Lokal Saving Bank pada tahun 1963 di Mesir oleh Dr Ahmad El-Najar. <o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Secara kolektif<span style=""> </span>gagasan berdirinya bank syariah di tingkat Internasional, muncul dalam konferensi njegara-negara Islam sedunia, di Kuala Lumpur Malaysia pada tanggal 21-27 April 1969, yang diikuti oleh 19 negara peserta.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 18pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">a.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Berdirinya Bank Syariah di Indonesia<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Perkembangan bank syariah di Indonesia di pengaruhi oleh berkembangnya bank-bank syariah di Negara-negara Islam. Pada awal tahun 1980-an , diskusi mengenai bank syariah sebagai pilar ekonomi Islam mulai dilakukan ditanah air, Beberapa uji coba pada skala yang relative terbatas telah diwujudkan. Diantaranya adalah Baitut Tamwil-salman, Bandung,yang sempat tumbuh mengesankan. Di Jakarta juga dibentuk lembaga serupa dalam bentuk koprasi, yakni koprasi Ridho Gusti.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Akan tetapi prakarsa lebih khusus untuk mendirikan bank islam di Indonesia baru dilakukan pada tahun 1990. Majelis Ulama Indonesia pada tanggal 18-20 Agustus 1990 menyelenggarakan Lokakarya Bunga Bank dan Perbankan di Cisarua,Bogor, Jawa Barat. Hasil Lokakarya tersebut di bahas lebih mendalam pada musyawarah nasional IV MUI yang berlangsung di hotel Sahid Jaya Jakarta, 22-25 Agustus 1990. Berdasarkan amanat MUNAS MUI, di bentuk kelompok kerja untuk mendirikan bank islam di Indonesia.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Kelompok kerja yang disebut Tim perbankan MUI, bertugas melakukan pendekatan dan konsultasi dengan semua pihak terkait.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Bank Muamalat Indonesia lahir sebagai hasil kerja tim perbankan MUI tersebut diatas. Akte pendirian Bank Muamalat Indonesia di tanda tangani<span style=""> </span>pada tanggal 1 November 1991. Pada saat penanda tanganan akte pendirian ini terkumpul komitmen pembelian saham sebanyak 84 miliar Rupiah.Bank Muamalat Indonesia mulai beroprasi pada tanggal 1 Mei 1992.Hingga September 1999, Bank Muamalat Indonesia telah memiliki lebih 45 outlet yang tersebar di Jakarta, Bandung, Semarang, Surabaya, Balikpapan, dan Makasar. Pada awal pendiriannya ,keberadaan bank syariah ini belum mendapat perhatian yang optimal dalam tatanan industri perbankan nasional. Landasan hukum oprasi bank yang menggunakan system syariah ini hanya dikategorikan sebagai "bank bengan system bagi hasil" , tidak terdapat rincian landasan hokum syariah serta jenis-jenis usaha yang diperbolehkan. Hal ini sangat system bagi hasil diuraikan hanya sepintas lalu dan merupakan "sisipan" belaka.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Perkembangan perbankan syariah pada era reformasi ditandai dengan disetujuinya undang-undang No.10 Tahun 1998. dalam undang-undang tersebut diatur dengan rinci landasan hokum serta jenis-jenis usaha yang dapat dioprasikan dan diimplementasikan oleh bank syariah. Undang-undang tersebut juga memberikan arahan bagi bank-bank konvensional untuk membuka cabang syariah atau bahkan mengkonversi diri secara total menjadi bank syariah.<a style="" href="#_ftn5" name="_ftnref5" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[5]</span></span><!--[endif]--></span></span></a><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style=""> </span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Salah satu batasan bank Indonesia bagi bank-bank yang baru berdiri adalah tidak dapat membuka cabang baru selama dua tahun pertama. Jika setelah dua tahun, bank-bank dalam keadaan sehat barulah dapat diijinkan membuka cabang baru, batasan ini juga berlaku bagi bank syariah, padahal konsep ini harus secepatnya dimasyarakatkan, disamping masyarakat sendiri dadpat menantinya. Salah satu solusinya adalah dengan mendirikan BPRS Syariah.<a style="" href="#_ftn6" name="_ftnref6" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[6]</span></span><!--[endif]--></span></span></a><o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style=""> </span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Inilah salah satu peran penting bank syariah menjadikan masyarakat Indonesia menjadi lebih bank minded atau lebih tepatnya lebih Islamic Bank Minded<b>.</b></span><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><o:p></o:p></span></b></p> <p class="MsoListParagraphCxSpLast" style="margin-left: 0cm; text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><o:p> </o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">C.<span style=""> </span></span></b><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Perbedaan mendasar antara Bank Syari’ah dan Bank Konvensional</span></b><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> <span lang="IN"><o:p></o:p></span></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Setiap lembaga keuangan syariah mempunyai falsafah mencari keridhoan Allah untuk memperoleh kebajikan di dunia dan diakhirat. </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Oleh karena itu, setiap kegiatan lembaga keuangan yang dikhawatirkan menyimpang dari tuntunan agama, harus dihindari. Dan inilah yang menjadi perbedaan dasar antara Bank Syari’ah dan Bank Konvensional<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Menjauhkan diri dari unsur riba, caranya:</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Menghindari penggunaan system yang menetapkan dimuka secara pasti keberhasilan suatu usaha (QS. Luqman:34)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Menghindari penggunaan system prosentase untuk pembebanan biaya terhadap hutang atau pemberian imbalan terhadap simpanan yang mengandung unsure melipat gandakan secara otomatis hutang atau simpanan tersebut hanya karena berjalannya waktu (QS. Ali Imron:130)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Menghindari penggunaan system perdagangan atau penyewaan barang ribawi dengan imbalan barang ribawi lainnya dengan memperoleh kelebihan baik kuantitas maupun kualitas (HR. Muslim Bab Riba)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Mennghindari penggunaan system yang menetapkan di muka tambahan atas hutang yang bukan diatas prakarsa yang mempunyai hutang secara sukarela (HR. Muslim Bab Riba)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">5.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Menerapkan system bagi hasil dan perdagangan. Dengan mengacu pada Quran surat Al baqarah ayat 257 dan Annisa ayat 29, maka setiap transaksi kelembagaan syariah harus dilandasi atas dasar system bagi hasil dan perdagangan atau transaksinya didasarkan oleh adanya pertukaran uang dengan barang.<a style="" href="#_ftn7" name="_ftnref7" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[7]</span></span><!--[endif]--></span></span></a><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><o:p> </o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">D. Landasan Hukum Bank Syariah di Indonesia</span></b><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Bank syariah di Indonesia mendapatkan pijakan yang kokoh setelah adanya deregulasi sector perbankan pada tahun 1983. Hal ini karena sejak saat itu diberikan keleluasaan, penentuan tingkat suku bunga, termasuk nol persen atau peniadaan bunga sama sekaligus. Sungguhpun kesempatan ini belum termanfaatkan karena tidak diperkenankanya pembukaan kantor cabang baru. Hal ini berlangsung sampai tahun 1988, dimana pemerintah mengeluarkan pakto 1988 yang diperkenankan berdirinya anak-anak baru. Kemudian posisi perbankan syariah semakin pasti setelah disyahkannya UU perbankan no. 7 tahun 1992 dimana bank di berikan kebebasan untuk menentukan jenis imbalan yang akan diambil dari nasabahnya baik bunga ataupun keuntungan bagi hasil<a style="" href="#_ftn8" name="_ftnref8" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[8]</span></span><!--[endif]--></span></span></a>.</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Dengan terbitnya PP No 72 tahun 1992 tentang bank bagi hasil yang secara tegas memberikan batasan bahwa "bank bagi hasil tidak boleh melakukan kegiatan usaha yang tidak brerdasarkan prinsip bagi hasil (bunga) sebaliknya pula bank yang kegiatan usahanya tidak berdasarkan prinsip bagi hasil tidak diperkenankan melakukan<span style=""> </span>kegiatan usaha berdasarkan kegiatan bagi hasil" (pasal 6). </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Kini titik kulminasi telah tercapai dengan disahkannya UU No 10 tahun 1998 tentang perbankan yang membuka kesempatan bagi siapa saja yang akan mendirikan bank syariah maupun yang ingin mengkonversi dari system konvensional ke system syariah.</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Disamping ketentuan-ketentuan diatas Bank syariah di Indonesia juga dibatasi oleh pengawasan yang dilaukan oleh Dewan pengawas Syariah . Hal yang terakhir ini memberikan implikasi bahwa setiap produk Bank Syariah mendapatkan persetujuan dari Dewan Pengawas Syariah terlebih dahulu sebelum diperkenalkan kepada mesyarakat.<a style="" href="#_ftn9" name="_ftnref9" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[9]</span></span><!--[endif]--></span></span></a><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Adanya tuntutan perkembangan maka Undang-undang perbankan Nomor 7 tahun 1992 kemudian di revisi menjadi Undang-undanang Nomor 10 tahun 1998. Undang-undang ini melakukkan revisi beberapa pasal yang dianggap penting, dan merupakan aturan hokum secara leluasa menggunakan istilah syariah dengann tidak lagi menggunakan istilah bagi hasil. <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Untuk menjalankan UU tersebut selanjutnya dikeluarkan surat keputusan Direrksi Bank Indonesia tentang bank umum dan bank perkreditan rakyat tahun 1999 dilengkapi bank umum berdasarkan prinsip syariah dan bank perkreditan rakyat berdasarkan prinsip syariah.<a style="" href="#_ftn10" name="_ftnref10" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[10]</span></span><!--[endif]--></span></span></a></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="" lang="IN"><o:p> </o:p></span></p> <div style=""><!--[if !supportFootnotes]-->
<br /> <hr align="left" size="1" width="33%"> <!--[endif]--> <div style="" id="ftn1"> <p class="MsoFootnoteText"><a style="" href="#_ftnref1" name="_ftn1" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[1]</span></span><!--[endif]--></span></span></a> Zainul Arifin, (2002), Dasar-Dasar Manajemen Bank Syariah, Alfabet, Jalarta, h. 2 <o:p></o:p></p> </div> <div style="" id="ftn2"> <p class="MsoFootnoteText"><a style="" href="#_ftnref2" name="_ftn2" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[2]</span></span><!--[endif]--></span></span></a> Zainul Arifin, (2002),ibid, h.3.<o:p></o:p></p> </div> <div style="" id="ftn3"> <p class="MsoFootnoteText"><a style="" href="#_ftnref3" name="_ftn3" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[3]</span></span><!--[endif]--></span></span></a> Tim redaksi, (1994), Ensiklopedi hokum Islam, PT.Ichtiar Baru, Van Hoeve, Jakarta. H. 194.<o:p></o:p></p> </div> <div style="" id="ftn4"> <p class="MsoFootnoteText"><a style="" href="#_ftnref4" name="_ftn4" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[4]</span></span><!--[endif]--></span></span></a> Muh.Syafii Antonio, (2001), Bank Syariah dari Teori ke Praktek, Gema Insani, <st1:city st="on"><st1:place st="on">Jakarta</st1:place></st1:city>, h.18.<o:p></o:p></p> </div> <div style="" id="ftn5"> <p class="MsoFootnoteText"><a style="" href="#_ftnref5" name="_ftn5" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[5]</span></span><!--[endif]--></span></span></a> Muhammad Syafii Antonio, Bank Syariah dari teori ke praktik, , Gema Insani Press, Jakarta, cet1 2004 hal 26-27<span style="" lang="IN"><o:p></o:p></span></p> </div> <div style="" id="ftn6"> <p class="MsoFootnoteText"><a style="" href="#_ftnref6" name="_ftn6" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[6]</span></span><!--[endif]--></span></span></a> Muhamad, Lembaga-Lembaga Keuangan Umat Kontemporer, UII Press, <st1:place st="on">Yogyakarta</st1:place>, cet 1 2000, hal 53-54<o:p></o:p></p> </div> <div style="" id="ftn7"> <p class="MsoFootnoteText"><a style="" href="#_ftnref7" name="_ftn7" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[7]</span></span><!--[endif]--></span></span></a><span dir="rtl"></span><span dir="rtl" style="font-family: "Arial","sans-serif";"><span dir="rtl"></span> </span><span dir="ltr"></span><span dir="ltr"></span><span style=""> </span>Ibid,2-3.<o:p></o:p></p> </div> <div style="" id="ftn8"> <p class="MsoFootnoteText"><a style="" href="#_ftnref8" name="_ftn8" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[8]</span></span><!--[endif]--></span></span></a><span dir="rtl"></span><span dir="rtl" style="font-family: "Arial","sans-serif";"><span dir="rtl"></span> </span>Muhamad, Manajemen Dana Bank Syariah, EKONISIA, <st1:place st="on">Yogyakarta</st1:place>, 2004, cet 1 hal 4<o:p></o:p></p> </div> <div style="" id="ftn9"> <p class="MsoFootnoteText"><a style="" href="#_ftnref9" name="_ftn9" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[9]</span></span><!--[endif]--></span></span></a><span dir="rtl"></span><span dir="rtl" style="font-family: "Arial","sans-serif";"><span dir="rtl"></span> </span>Ibid hal 4-5<o:p></o:p></p> </div> <div style="" id="ftn10"> <p class="MsoFootnoteText"><a style="" href="#_ftnref10" name="_ftn10" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[10]</span></span><!--[endif]--></span></span></a><span dir="rtl"></span><span dir="rtl" style="font-family: "Arial","sans-serif";"><span dir="rtl"></span> </span>Ibid hal 5-6<o:p></o:p></p> </div> </div> olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-940367685036824762010-05-17T09:34:00.000-07:002010-05-20T08:00:33.262-07:00PEMBIAYAAN ISTISHNA<meta 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text-indent:-9.0pt;} ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} --> </style><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi; mso-ansi-language:IN;} table.MsoTableGrid {mso-style-name:"Table Grid"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-priority:59; mso-style-unhide:no; border:solid black 1.0pt; mso-border-themecolor:text1; mso-border-alt:solid black .5pt; mso-border-themecolor:text1; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-border-insideh:.5pt solid black; mso-border-insideh-themecolor:text1; mso-border-insidev:.5pt solid black; mso-border-insidev-themecolor:text1; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi; mso-ansi-language:IN;} </style> <![endif]--><!--[if gte mso 9]><xml> <o:shapedefaults ext="edit" spidmax="1037"> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout ext="edit"> <o:idmap ext="edit" data="1"> <o:rules ext="edit"> <o:r id="V:Rule1" type="connector" idref="#_x0000_s1032"> <o:r id="V:Rule2" type="connector" idref="#_x0000_s1033"> <o:r id="V:Rule3" type="connector" idref="#_x0000_s1035"> <o:r id="V:Rule4" type="connector" idref="#_x0000_s1031"> <o:r id="V:Rule5" type="connector" idref="#_x0000_s1034"> <o:r id="V:Rule6" type="connector" idref="#_x0000_s1036"> </o:rules> </o:shapelayout></xml><![endif]--> <p class="MsoNormal" style="text-indent: 36pt; line-height: 150%; text-align: center;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">PEMBIAYAAN ISTISHNA<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Pengertian<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Istishna merupakan transaksi jual beli barang dalam bentuk pemesanan pembuatan barang dengan kriteria dan persyaratan tertentu yang disepakati dengan pembayaran sesuai dengan kesepakatan<a style="" href="#_ftn1" name="_ftnref1" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";" lang="IN">[1]</span></span><!--[endif]--></span></span></a>.</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Landasan Syari’ah<a style="" href="#_ftn2" name="_ftnref2" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[2]</span></b></span><!--[endif]--></span></span></a><o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Dari Al-Qur’an: al Baqarah ayat 282<o:p></o:p></span></p> <p class="MsoNormal" dir="rtl" style="text-align: justify; text-indent: 36pt; line-height: 150%; direction: rtl; unicode-bidi: embed;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="AR-SA">يا أيها الذين ءامنوا إذا تداينتم بدين إلي أجل مسمي فاكتبوه .......<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Artinya: wahai orang-orang yang beriman jika kalian berhutang dengan sebuah hutang dengan waktu yang telah di tentukan, maka tuliskanlah hutang tersebut……<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Dari Hadits:<o:p></o:p></span></p> <p class="MsoNormal" dir="rtl" style="text-align: justify; text-indent: 36pt; line-height: 150%; direction: rtl; unicode-bidi: embed;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="AR-SA">من أسلف في شئ ففي كيل معلوم ووزن معلوم إلي أجل معلوم ( أخرجه الأئمة الستة)<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span dir="ltr"></span><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span dir="ltr"></span><span dir="ltr"></span>“ Barang siapa yang melakukan salaf, hendaknya melakukan dengan takaran yang jelas dan timbangan yang jelas pula untuk jangka waktu yang telah diketahui.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Maksud Dan Tujuan </span></b><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Pembiayaan<o:p></o:p></span></b></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">1)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Untuk membiayai kebutuhan investasi maupun modal kerja untuk pengadaan barang baik sektor pertanian, perdagangan, maupun industri.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">2)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Untuk pembelian dengan pesanan barang konsumsi misalnya rumah tinggal indent.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Ketentuan Dan Objek <o:p></o:p></span></b></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">1)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Pembiayaan istishna menggunakan fatwa DSN no 06/DSN-MUI/IV/2000 tentang jual beli istishna dan no 22/ DSN-MUI/II/2002 tetang istishna pararel.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">2)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Istishna merupakan akad jual beli dalam bentuk pemesanan pembuatan barang tertentu dengan kriteria dan persyaratan yang disepakati antara pemesan (pembeli/mustashni) dengan penjual ( pembuat barang/ Shani’).<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">3)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Istishna pararel merupakan suatu bentuk akad istishna antara pemesan ( pembeli/mustashni) dengan penjual ( pembuat/shani’) kemudian untuk memenuhi kewajibannya kepada mustashni, penjual memerlukan pihak lain sebagai shani’.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">4)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Pembiayaan BNI istishna merupakan pembiayaan produktif maupun konsumtif untuk memenuhi kebutuhan barang produksi atau barang konsumtif yang dilakukan dengan cara pemesanan secara syari’ah sesuai dengan kemampuan masing-masing nasabah dengan akad istishna.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">5)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Karakteristik<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">a)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Pembeli (bank) menguasai produsen untuk menyediakan barang pesanan sesuai spesifkasi sesuai dengan yang disyaratkan nasabah dan bank menjualnya dengan harga yang disepakati.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">b)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Harga barang tidak berubah selam jangka waktu akad.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">c)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Barang pesanan harus memenuhi kriteria:<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%;" lang="IN"><span style="">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Memerlukan proses pembuatan setelah akad selesai<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%;" lang="IN"><span style="">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Sesuai dengan spesifikasi pemesan (costumized) bukan produk masal<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%;" lang="IN"><span style="">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Harus diketahui karakteristiknya secara umum, meliputi jenis, spesifikasi, teknis, kualitas, dan kuantitas.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">d)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Akad istishna pertama antara pemesan dengan bank harus terpisah dengan akad kedua yaitu antara bank dengan penjual, sehingga antara pemesan dengan penjual harus merupakan pihak yang berbeda.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">e)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Akad dala istishna pararel terdiri dari:<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Akad bank dengan nasabah (akad pembiayaan).<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Akad bank dengan produsen/ suplier (berupa bukti pemesanan/PKS/call name) dapat pula deberi wakalah kepada nasabah untuk berakad istishna dengan produsen.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">f)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Pada dasarnya akad istishna tidak dapat dibatalakan kecuali kedua belah pihak setuju untuk menghentikannya, dan akad dibatalkan demi hukum karena timbul kondisi hukum yang dapat menghalangi pelaksanaan atau penyelesaian akad.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">g)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Nasabah pembeli mempunyai hak untuk memperoleh jaminan dari penjual (Bank) atas jumlah yang telah dibayarkan dan penyerahan barang pesanan sesuai dengan spesifikasi dan tepat waktu.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">h)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Penjual (bank) mempunyai hak untuk memperoleh jaminan atas harga yang disepakati dan akan dibayar tepat waktu, pemindahan hak akan dilakukan saat penyerahan sebesar jumlah yang disepakati.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">i)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Pembeli (nasabah) tidakboleh menjual barang atau meukarnya sebelum menerimanya.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">j)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Bank tidak dapat meminta tambahan harga apabila nasabah menerima barang dengan kualitas lebih tinggi kecuali terdapat kesepakatan.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">k)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Bank tidak diharuskan memberi potongan harga (discount) apabila nasabah menerima barang dengan kualitas rendah kecuali terdapat kesepakatan.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">l)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Pendapatan istishna adalah total harga yang disepakati dala akad termasuk margin keuntungan. Margin adalah selisih penjualan dengan harga pokok istishna.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">m)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Pendaptan istishna diakui dengan menggunakan metode prosentase penyelesaian.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Rukun Dan Persyaratan Istishna<o:p></o:p></span></b></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">1)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Rukun sistishna<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">a)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Penjual/ bank (ba’i).<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">b)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Pembeli/ nasabah (musytariy).<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">c)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Barang yang diperjual-belikan (mabi’).<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">d)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Ijab qabul (shigat) yang dituangkan dalam bentuk akad pembiayaan.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">2)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Persyaratan istishna<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">a)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Pihak yang melakukan akad cakap hukum dan ridho/ suka sama suka.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">b)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Bebas riba<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">c)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Barang (obyek yang dibiayai)<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%;" lang="IN"><span style="">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Barang itu ada meskipun tidak ditempat.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%;" lang="IN"><span style="">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Barang itu milik sah si penjual/ bank.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%;" lang="IN"><span style="">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Tidak termasuk sebagai objek yang diharamkan sebagai objek jual beli.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%;" lang="IN"><span style="">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Barang tersebut sesuai dengan pernyataan penjual.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">d)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Harga dan keuntungan<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%;" lang="IN"><span style="">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Harga jual bank adalah harga perolehan ditambah harga keuntungan.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%;" lang="IN"><span style="">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Keuntungan yang diminta bank harus diketahui oleh nasabah.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%;" lang="IN"><span style="">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Harga jual tidak boleh berubah selama masa perjanjian.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 72pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%;" lang="IN"><span style="">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Sistem pembayaran dan jangka waktu disepakati bersama.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">e)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Bank dapat meminta agunan tambahan atas fasilitas yang diberikan.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">3)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Dokumen<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">a)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Surat keputusan pembiayaan.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">b)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Surat keterangan atau call memo bahwa bank telah membeli atau memesan barang dari suplier. Jika jual beli diwakilkan harus ada akad wakalah. Dan surat pernyataan dari penerima kuasa membeli atau memesan barang.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">c)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Akad istishna antar bank dengan pembeli atau nasabah.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">d)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Perjanjian pengikatan agunan.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">e)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Surat permohonan realisasi istishna.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">f)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Tanda terima uang.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">g)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Tanda terima barang.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin-left: 54pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">h)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Polis asuransi.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 35.45pt; text-align: justify; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Perbedaan Istishna Dengan Salam Dan Perbandingan Antara Keduanya<a style="" href="#_ftn3" name="_ftnref3" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[3]</span></b></span><!--[endif]--></span></span></a><o:p></o:p></span></b></p> <table class="MsoTableGrid" style="border: medium none ; margin-left: 35.45pt; border-collapse: collapse;" border="1" cellpadding="0" cellspacing="0"> <tbody><tr style=""> <td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: 150%;" align="center"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">SUBJEK<o:p></o:p></span></p> </td> <td style="border-style: solid solid solid none; border-color: black black black -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: 150%;" align="center"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">SALAM<o:p></o:p></span></p> </td> <td style="border-style: solid solid solid none; border-color: black black black -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: 150%;" align="center"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">ISTISHNA<o:p></o:p></span></p> </td> <td style="border-style: solid solid solid none; border-color: black black black -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: 150%;" align="center"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">ATURAN & KETERANGAN<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="border-style: none solid solid; border-color: -moz-use-text-color black black; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Pokok Kontrak<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Muslam Fiih<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Mashnu’<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Barang Di Tangguhkan Dengan Spesifikasi<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="border-style: none solid solid; border-color: -moz-use-text-color black black; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Harga<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Dibayar Saat Kontrak<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Bisa Saat Kontrak, Bias Di Angsur, Bias Di Kemudian Hari<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Cara Penyelesaian Pembayaran Merupakan Perbedaan Utama Antara Salam Dan Istishna<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="border-style: none solid solid; border-color: -moz-use-text-color black black; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Sifat Kontrak<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Mengikat Secara Asli<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Mengikat Secara Ikutan<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Salam Mengikat Semua Pihak Sejak Semula, Sedangkan Istishna Menjadi Pengikat Untuk Melindungi Produsen Sehingga Tidak Ditinggalkan Begitu Saja Oleh Konsumen Secara Tidak Bertanggung Jawab<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="border-style: none solid solid; border-color: -moz-use-text-color black black; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Kontrak Pararel<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.5pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Salam Pararel<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Istishna’ Pararel<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 115.55pt;" valign="top" width="154"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Baik Salam Pararel Maupun Istishna Pararel Sah Asalkan Kedua Kontrak Secara Hokum Terpisah<o:p></o:p></span></p> </td> </tr> </tbody></table> <p class="MsoNormal" style="margin-left: 35.45pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Skema Transaksi<a style="" href="#_ftn4" name="_ftnref4" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";" lang="IN">[4]</span></b></span><!--[endif]--></span></span></a><o:p></o:p></span></b></p> <p class="MsoNormal" style=""><!--[if gte vml 1]><v:group id="_x0000_s1026" style="'position:absolute;margin-left:1.65pt;margin-top:7.05pt;width:448.85pt;" coordorigin="1473,3525" coordsize="8977,2734"> <v:rect id="_x0000_s1027" style="'position:absolute;left:1473;top:3562;width:2588;" fillcolor="#c0504d [3205]" strokecolor="#f2f2f2 [3041]" strokeweight="3pt"> <v:shadow on="t" type="perspective" color="#622423" opacity=".5" offset="1pt" offset2="-1pt"> <v:textbox> <![if !mso]> <table cellpadding="0" cellspacing="0" width="100%"> <tr> <td><![endif]> <div> <p class="MsoNormal" align="center" style="'text-align:center'"><span lang="IN">Pemilik/suplier<o:p></o:p></span></p> </div> <![if !mso]></td> </tr> </table> <![endif]></v:textbox> </v:rect><v:oval id="_x0000_s1028" style="'position:absolute;left:4757;top:3525;" fillcolor="#8064a2 [3207]" strokecolor="#f2f2f2 [3041]" strokeweight="3pt"> <v:shadow on="t" type="perspective" color="#3f3151" opacity=".5" offset="1pt" offset2="-1pt"> <v:textbox> <![if !mso]> <table cellpadding="0" cellspacing="0" width="100%"> <tr> <td><![endif]> <div> <p class="MsoNormal" align="center" style="'text-align:center'"><span lang="IN" style="'font-size:8.0pt;line-height:115%'">Barang yang di pesan<o:p></o:p></span></p> </div> <![if !mso]></td> </tr> </table> <![endif]></v:textbox> </v:oval><v:rect id="_x0000_s1029" style="'position:absolute;left:7862;top:3562;" fillcolor="#9bbb59 [3206]" strokecolor="#f2f2f2 [3041]" strokeweight="3pt"> <v:shadow on="t" type="perspective" color="#4e6128" opacity=".5" offset="1pt" offset2="-1pt"> <v:textbox> <![if !mso]> <table cellpadding="0" cellspacing="0" width="100%"> <tr> <td><![endif]> <div> <p class="MsoNormal" align="center" style="'text-align:center'"><span lang="IN">nasabah<o:p></o:p></span></p> </div> <![if !mso]></td> </tr> </table> <![endif]></v:textbox> </v:rect><v:oval id="_x0000_s1030" style="'position:absolute;left:4757;top:5676;" fillcolor="#4bacc6 [3208]" strokecolor="#f2f2f2 [3041]" strokeweight="3pt"> <v:shadow on="t" type="perspective" color="#205867" opacity=".5" offset="1pt" offset2="-1pt"> <v:textbox> <![if !mso]> <table cellpadding="0" cellspacing="0" width="100%"> <tr> <td><![endif]> <div> <p class="MsoNormal" align="center" style="'text-align:center'"><span lang="IN">BNI syariah<o:p></o:p></span></p> </div> <![if !mso]></td> </tr> </table> <![endif]></v:textbox> </v:oval><v:shapetype id="_x0000_t32" coordsize="21600,21600" spt="32" oned="t" path="m,l21600,21600e" filled="f"> <v:path arrowok="t" fillok="f" connecttype="none"> <o:lock ext="edit" shapetype="t"> </v:shapetype><v:shape id="_x0000_s1031" type="#_x0000_t32" style="'position:absolute;" connectortype="straight"> <v:stroke endarrow="block"> </v:shape><v:shape id="_x0000_s1032" type="#_x0000_t32" style="'position:absolute;" connectortype="straight"> <v:stroke endarrow="block"> </v:shape><v:shape id="_x0000_s1033" type="#_x0000_t32" style="'position:absolute;" connectortype="straight"> <v:stroke endarrow="block"> </v:shape><v:shape id="_x0000_s1034" type="#_x0000_t32" style="'position:absolute;" connectortype="straight"> <v:stroke endarrow="block"> </v:shape></v:group><![endif]--><!--[if !vml]--><span style="position: absolute; z-index: 251667456; margin-left: 0px; margin-top: 7px; width: 608px; height: 194px;"><img src="file:///C:/DOCUME%7E1/Owner/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" shapes="_x0000_s1026 _x0000_s1027 _x0000_s1028 _x0000_s1029 _x0000_s1030 _x0000_s1031 _x0000_s1032 _x0000_s1033 _x0000_s1034" height="194" width="608" /></span><!--[endif]--><span lang="IN"><span style=""> </span></span><span style="font-size: 8pt; line-height: 115%;" lang="IN">3.penyerahan</span><span lang="IN"><o:p></o:p></span></p> <p class="MsoNormal"><span lang="IN"><o:p> </o:p></span></p> <p class="MsoNormal"><span lang="IN"><o:p> </o:p></span></p> <p class="MsoNormal" style=""><span lang="IN"><span style=""> </span></span><span style="font-size: 8pt; line-height: 115%;" lang="IN">2.membeli/memesan barang</span><span lang="IN"><span style=""> </span><span style=""> </span></span><span style="font-size: 9pt; line-height: 115%;" lang="IN">4.angsuran</span><span lang="IN"><o:p></o:p></span></p> <p class="MsoNormal"><span lang="IN"><o:p> </o:p></span></p> <p class="MsoNormal" style=""><span lang="IN"><span style=""> </span></span><span style="font-size: 8pt; line-height: 115%;" lang="IN">1.butuh barang pesanan<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size: 8pt; line-height: 115%;" lang="IN"><o:p> </o:p></span></p> <p class="MsoNormal" style="text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><o:p> </o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Keterangan:<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Alur transaksi sama dengan proses permohonan produktif ataupun konsumtif.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Nasabah membutuhkan barang produktif atau barang konsumtif secara pesanan dengan mengajukan permohonan ke BNI syariah untuk pembiayaan istishna.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Setelah semua persyaratan dipenuhi maka bank membeli atau memesan barang yang dibutuhkan oleh nasabah kepada suplier atau produsen atau kontraktor.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Setelah tercapai kesepakatan antara BNI syariah dengan nasabah mengenai jenis barang yang dipesan, tarif, dan jangka waktu, maka dilakukan penandatanganan akad istishna. setelah selesai proses, BNI syariah menyerahkan barang kepada nasabah.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Nasabah mengangsur pembiayaan kepada BNI syariah sesuai kesepakatan akad.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Jenis-Jenis Pembiayaan Istishna<o:p></o:p></span></b></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">1)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">BNI iB kelayakan usaha.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">2)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">BNI iB usaha kecil.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">3)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">BNI iB wirausaha.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">4)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">BNI iB griya indent.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Pembinaan dan pengawasan pembiayaan istishna<o:p></o:p></span></b></p> <p class="MsoListParagraph" style="margin-left: 54pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Maksimum Pembiayaan<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Maksimum pembiayaan sebesar 80% dari harga barang dan self fnancing disesuaikan dengan jenis pembiayaan masing-masing.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="margin-left: 54pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Jangka Waktu<o:p></o:p></span></b></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">1)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Jangka waktu pembiayaan harus dibedakan<span style=""> </span>antara jangka waktu pada saat masa pembuatan atau pemesanan atau pembangunan dengan jangka waktu pada saat penyerahan barang<span style=""> </span>sampai dengan jangka waktu berakhirnya akad yang disesuaikan dengan jenis pembiayaan masing-masing.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">2)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Jangka waktu masa pembuatan atau pemesanan atau pembangunan disesuaikan dengan kondisi atau jenis barang yang dipesan yaitu maksimal 2 tahun. Namun untuk BNI griya indent maksimal 1 tahun.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin-left: 54pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Penetapan Angsuran <o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Penetapan angsuran pembiayaan istishna ditentukan oleh jangka waktu dan margin saat pembuatan atau pemesanan atau pembangunan serta nilai tunai dan margin<span style=""> </span>saat penyerahan barang serta jangka waktu pada saat penyerahan barang sampai dengan jangka waktu berakhirnya akad istishna.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Contoh:<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Developer membangun rumah senila Rp. 500.000.000,-<span style=""> </span>sesuai dengan pesanan dan spesifikasi teknis khusus. Nasabah tidak mempunyai kemampuan membayar sekaligus, namun nasabah sanggup membayar uang muka sebesar 20% dan sisanya secara angsuran sampai jangka waktu 10 tahun depan. Dengan tarif istishna 9% flat pertahun. Untuk membangun rumah diperlukan waktu 12 bulan. Maka:<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Harga rumah<span style=""> </span><span style=""> </span>Rp. 500.000.000,-<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if gte vml 1]><v:shape id="_x0000_s1035" type="#_x0000_t32" style="'position:absolute;left:0;text-align:left;" connectortype="straight"><![endif]--><!--[if !vml]--><span style="position: absolute; z-index: 251668480; left: 0px; margin-left: 423px; margin-top: 16px; width: 129px; height: 2px;"><img src="file:///C:/DOCUME%7E1/Owner/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image002.gif" shapes="_x0000_s1035" height="2" width="129" /></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Uang muka<span style=""> </span><span style=""> </span>Rp. 100.000.000,-<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Pembiayaan yang diajukan<span style=""> </span><span style=""> </span>Rp. 400.000.000,-<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Margin selama masa pembuatan- <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if gte vml 1]><v:shape id="_x0000_s1036" type="#_x0000_t32" style="'position:absolute;left:0;text-align:left;" connectortype="straight"><![endif]--><!--[if !vml]--><span style="position: absolute; z-index: 251669504; left: 0px; margin-left: 423px; margin-top: 16px; width: 129px; height: 2px;"><img src="file:///C:/DOCUME%7E1/Owner/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image002.gif" shapes="_x0000_s1036" height="2" width="129" /></span><!--[endif]--><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">berdasarkan perhitungan manual anuitas<span style=""> </span><span style=""> </span>Rp.<span style=""> </span>56.787.067,-<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">nilai tunai saat penyerahan <span style=""> </span><span style=""> </span>Rp. 456.787.067,-<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">nilai akad 10 tahun<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">(9% x 10 thn x 400.000.000)<span style=""> </span><span style=""> </span>Rp. 760.000.000,-<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Angsuran nasabah bulan ke-1 sampai ke-12<span style=""> </span><span style=""> </span>Rp.<span style=""> </span>6.333.333,-<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Angsuran nasabah bulan ke-13 samapi ke-120<span style=""> </span>Rp.<span style=""> </span>6.333.333,-<o:p></o:p></span></p> <p class="MsoListParagraph" style="margin-left: 54pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Margin Dan Pengakuan Pendapatan<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Mengacu kepada tarif margin minimum flat yang diterbitkan KKAS sesuai jenis pembiayaan masing-masing dan tidak dapat berubah selama jangka waktu akad dengan metode pengakuan pendapatan berdasarkan margin efektif anuitas.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Contoh perhitungan margin<o:p></o:p></span></p> <p class="MsoNormal" style="text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Data <o:p></o:p></span></p> <table class="MsoTableGrid" style="border: medium none ; margin-left: 41.6pt; border-collapse: collapse;" border="1" cellpadding="0" cellspacing="0"> <tbody><tr style=""> <td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 27.6pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">1<o:p></o:p></span></p> </td> <td style="border-style: solid solid solid none; border-color: black black black -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.25pt;" valign="top" width="132"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Pokok<o:p></o:p></span></p> </td> <td style="border-style: solid solid solid none; border-color: black black black -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" valign="top" width="132"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">400.000.000<o:p></o:p></span></p> </td> <td style="border-style: solid solid solid none; border-color: black black black -moz-use-text-color; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 148.85pt;" valign="top" width="198"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Rp<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="border-style: none solid solid; border-color: -moz-use-text-color black black; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.6pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">2<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.25pt;" valign="top" width="132"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Jangka waktu<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" valign="top" width="132"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">120<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 148.85pt;" valign="top" width="198"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Bulan<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="border-style: none solid solid; border-color: -moz-use-text-color black black; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.6pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">3<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.25pt;" valign="top" width="132"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Margin flat<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" valign="top" width="132"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">9%<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 148.85pt;" valign="top" width="198"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Pa<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="border-style: none solid solid; border-color: -moz-use-text-color black black; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27.6pt;" valign="top" width="37"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">4<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.25pt;" valign="top" width="132"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Margin efektif<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" valign="top" width="132"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">14,5079%<o:p></o:p></span></p> </td> <td style="border-style: none solid solid none; border-color: -moz-use-text-color black black -moz-use-text-color; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 148.85pt;" valign="top" width="198"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Pa (ctm table konversi)<o:p></o:p></span></p> </td> </tr> </tbody></table> <p class="MsoNormal" style="text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><o:p> </o:p></span></p> <p class="MsoNormal" style="line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p> </o:p></span></b></p> <p class="MsoListParagraph" style="margin-left: 54pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">5.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Agunan Pembiayaan <o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Mengacu kepada ketentuan jenis pembiayaan masing-masing barang yang di pesan nasabah sebagai agunan pokok, namun apabila diperlukan dengan pertimbangan resiko selama masa pembangunan, nilai agunan harus mengcover fasilitas yang dicairkan. Dan apabila tidak mencukupi bank bank dapat meminta tambahan agunan. Pengikatan agunan agar berpedoman kepada buku pedoman pembiayaan kecil syariah.<o:p></o:p></span></p> <p class="MsoListParagraph" style="margin-left: 54pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN"><span style="">6.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span></b><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Asuransi<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Asuransi kerugian pada pembiayaan<span style=""> </span>produktif ditutup asuransi kerugian pada perusahaan asuransi syariah yang ditunjuk dan masuk dalam perusahaan rekanan BNI yang dikelola oleh DRK dengan beban nasabah mengacu kepada ketentuan yang berlaku pada masing-masing jenis pembiayaan.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Untuk pembiyaan konsumtif nasabah ditutup asuransi jiwa pada perusahaan asuransi yang ditunjuk dan masuk dalam daftar perusahaan rekanan BNI<span style=""> </span>yang dikelola oleh DRK dan premi menjadi beban nasabah.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Pelunasan Sebelum Jatuh Tempo (PSJT)<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Apabila nasabah akan melunaskan pembiayaan sebelum<span style=""> </span>jatuh tempo maka perhitungan total kewajiban yang harus dibayar nasabah mengacu kepada ketentuan mengenai PPTM dan tidak diperjanjikan di dalam akad.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Lain-Lain<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="IN">Kebajikan pembiayaan yang ada mengacu kepada ketentuan jenis pembiayaan masing-masing.<o:p></o:p></span></p> <div style=""><!--[if !supportFootnotes]-->
<br /> <hr align="left" size="1" width="33%"> <!--[endif]--> <div style="" id="ftn1"> <p class="MsoFootnoteText"><a style="" href="#_ftnref1" name="_ftn1" title=""><span class="MsoFootnoteReference"><span lang="IN"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";" lang="IN">[1]</span></span><!--[endif]--></span></span></span></a><span lang="IN"> </span><span style="">. Muhammad Syafi’I Antonio, Bank Syari’ah Dari Teori Ke Praktek, GIP, Jakarta, hal 113<o:p></o:p></span></p> </div> <div style="" id="ftn2"> <p class="MsoFootnoteText"><a style="" href="#_ftnref2" name="_ftn2" title=""><span class="MsoFootnoteReference"><span lang="IN"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";" lang="IN">[2]</span></span><!--[endif]--></span></span></span></a><span lang="IN"> </span><span style="">. Ibid hal 108<o:p></o:p></span></p> </div> <div style="" id="ftn3"> <p class="MsoFootnoteText"><a style="" href="#_ftnref3" name="_ftn3" title=""><span class="MsoFootnoteReference"><span lang="IN"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";" lang="IN">[3]</span></span><!--[endif]--></span></span></span></a><span lang="IN"> </span><span style="">. Ibid hal 116<o:p></o:p></span></p> </div> <div style="" id="ftn4"> <p class="MsoFootnoteText"><a style="" href="#_ftnref4" name="_ftn4" title=""><span class="MsoFootnoteReference"><span lang="IN"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";" lang="IN">[4]</span></span><!--[endif]--></span></span></span></a><span lang="IN"> </span><span style="">. Ibid hal 115<o:p></o:p></span></p> </div> </div> olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-24368305363147249762010-04-25T02:15:00.000-07:002010-05-20T08:02:11.720-07:00HUKUM PERMINTAAN DAN PENAWARAN<meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 14"><meta name="Originator" content="Microsoft Word 14"><link rel="File-List" href="file:///C:%5CDOCUME%7E1%5COwner%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml"><!--[if gte mso 9]><xml> <o:officedocumentsettings> <o:allowpng/> </o:OfficeDocumentSettings> </xml><![endif]--><link rel="themeData" href="file:///C:%5CDOCUME%7E1%5COwner%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx"><link rel="colorSchemeMapping" href="file:///C:%5CDOCUME%7E1%5COwner%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_colorschememapping.xml"><!--[if gte 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*/ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi;} table.MsoTableGrid {mso-style-name:"Table Grid"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-priority:59; mso-style-unhide:no; border:solid black 1.0pt; mso-border-themecolor:text1; mso-border-alt:solid black .5pt; mso-border-themecolor:text1; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-border-insideh:.5pt solid black; mso-border-insideh-themecolor:text1; mso-border-insidev:.5pt solid black; mso-border-insidev-themecolor:text1; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi;} </style> <![endif]--> <p class="MsoNormal" style="text-align: center; text-indent: 36pt; line-height: 150%;" align="center"><b><span style="line-height: 150%;font-family:";font-size:12;" >HUKUM PERMINTAAN DAN PENAWARAN<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Dalam sebuah mekanisme pasar, permintaan dan penawaran merupakan hal yang sangat penting. Hal ini di karenakan, jika tidak ada keseimbangan antara permintaan dan penawaran maka akan terjadi ketimpangan dalam harga atau dalam quantitas barang atau jasa yang di perjual-belikan. Oleh karena itu permintaan harus seimbangan dengan penawaran. Untuk itu sangat penting sekali mengetahui jumlah pwnawaran yang di berikan dan membandingkannya dengan jumlah permintaan dari konsumen agar ketidakseimbangan permintaan dan penawaran dapat di atasi.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Sebelum kita membahas bagaimana mekanisme permintaan dan penawaran, alangkah baiknya kita mengenal apa itu permintaan dan penawaran? Bagaimana hukum permintaan dan penawaran dalam ilmu ekonomi? Makalah singkat ini mencoba membahas itu semua dengan ringkas.<b> <o:p></o:p></b></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="line-height: 150%;font-family:";font-size:12;" >Permintaan<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" ><span style=""> </span>Permintaan adalah jumlah barang atau jasa yang dibeli dalam berbagai situasi dan tingkat harga. </span><span style="line-height: 150%;font-family:";font-size:12;" >Permintaan</span><span style="line-height: 150%;font-family:";font-size:12;" > dapat juga diartikan dengan</span><span style="line-height: 150%;font-family:";font-size:12;" > kesanggupan dan kemampuan pembeli untuk membeli barang dan perkhidmatan pada pelbagai tingkat harga dan tingkat masa tertentu.</span><span style="line-height: 150%;font-family:";font-size:12;" > Permintaan, dapat diartikan sebagai jumlah barang yang diminta pada berbagai tingkat harga. Permintaan pasar untuk suatu produk adalah jumlah volume total yang akan dibeli oleh kelompok pelanggan tertentu dalam waliyah geografis tertentu dalm jangka waktu tertentu, dan dalam lingkungan pemasaran tertentu di bawah program pemasaran tertentu<a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=2436830536314724976#_ftn1" name="_ftnref1" title=""><span class="MsoFootnoteReference"><span style=""><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-size:12;" >[1]</span></span><!--[endif]--></span></span></span></a>.<o:p></o:p></span></p> <p style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="">Menurut Winardi permintaan adalah jumlah benda yang para pembeli besedia untuk membelinya dalam harga tertentu, pasar tertentu, dan waktu tertentu. Sedangkan.<o:p></o:p></span></p> <p style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="">Menurut Hartowo permintaan adalah jumlah yang dibeli dalam berbagai kemungkinan harga yang berlaku dipasar dalam periode tertentu. Menurut Masykur Wiratno permintaan adalah sebuah daftar atau kurva<span style=""> </span>yang menghubungkan berbagai jumlah yang akan dibeli setiap waktu yang ditentukan pada harga-harga alternative “<i>ceteris paribus.</i>”<a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=2436830536314724976#_ftn2" name="_ftnref2" title=""><span class="MsoFootnoteReference"><span style=""><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-size:12;" >[2]</span></span><!--[endif]--></span></span></span></a><o:p></o:p></span></p> <p style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="">Jadi permintaan adalah jumlah barang, benda dan, jasa yang dibeli dalam berbagai situasi dan tingkat harga tertentu, pasar tertentu, dan waktu tertentu, dengan kesanggupan dan kemampuan pembeli untuk membeli barang<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Permintaan adalah kebutuhan masyarakat / individu terhadap suatu jenis<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >barang tergantung kepada factor-faktor sebgai berikut:<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >1. Harga barang itu sendiri<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >2. Harga barang lain<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >3. Pendapatan konsumen<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >4. Cita masyarakat / selera<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >5. Jumlah penduduk<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >6. Musim / iklim<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >7. Prediksi masa yang akan datang<a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=2436830536314724976#_ftn3" name="_ftnref3" title=""><span class="MsoFootnoteReference"><span style=""><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-size:12;" >[3]</span></span><!--[endif]--></span></span></span></a><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Fungsi permintaan menunjukkan hubungan antara jumlah produk yang diminta oleh konsumen dengan variabel-variabel lain yang mempengaruhinya pada suatu periode tertentu<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="line-height: 150%;font-family:";font-size:12;" >Penawaran <o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >penawaran adalah jumlah barang dan jasa yang tersedia untuk dijual pada berbagai tingkat harga dan situasi.<a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=2436830536314724976#_ftn4" name="_ftnref4" title=""><span class="MsoFootnoteReference"><span style=""><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-size:12;" >[4]</span></span><!--[endif]--></span></span></span></a> Penawaran dapat juga diartikan sebagai kemampuan produsen dalm menyediakan permintaan masyarakat dengan berbagai tingkat harga tertentu.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Keinginan para penjual dalam menawarkan barang ada berbagai tingkat harga ditentukan oleh beberapa factor penting, yaitu:<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >1. Harga barang itu sendiri<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >2. Harga-harga barang lain<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >3. Biaya produksi<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >4. Tujuan perusahaan<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >5. Tingkat produksi yang digunakan<a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=2436830536314724976#_ftn5" name="_ftnref5" title=""><span class="MsoFootnoteReference"><span style=""><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-size:12;" >[5]</span></span><!--[endif]--></span></span></span></a><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Fungsi penawaran menunjukkan hubungan antara jumlah produk yang ditawarkan oleh produsen dengan variabel-variabel lain yang mempengaruhinya pada suatu periode tertentu.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="line-height: 150%;font-family:";font-size:12;" >Hukum permintaan<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Hukum ekonomi berlaku ceteris paribus (diluar obyek yang diselidiki, keadaannya tetap tidak berubah). Singkatnya hukum permintaan adalah “ Permintaan akan bertambah apabila harga turun dan akan berkurang apa bila harga naik” Hukum permintaan tersebut dilatari oleh kenyataan bahwa orang harus memenuhi kebutuhannya sebatas anggaran atau pendapatan tertentu. Hukum permintaan menyatakan, bahwa bila harga suatu barang meningkat, maka kuantitas (jumlah) barang yang diminta akan berkurang atau menurun,<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >dengan asumsi ceteris paribus berlaku. Apabila dinyatakan dalam bentuk tabel, "permintaan" dapat dimisalkan sebagai berikut :<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Daftar berbagai jumlah barang yang diminta pada berbagai tingkat harga<o:p></o:p></span></p> <table class="MsoTableGrid" style="border: medium none ; border-collapse: collapse;" border="1" cellpadding="0" cellspacing="0"> <tbody><tr style=""> <td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 133.5pt;" valign="top" width="178"> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Harga barang X (Rp)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" ><o:p> </o:p></span></p> </td> <td style="border-style: solid solid solid none; padding: 0cm 5.4pt; width: 135.35pt;color:black black black -moz-use-text-color;" valign="top" width="180"> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Kuantitas barang X yang diminta (unit)<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" ><o:p> </o:p></span></p> </td> <td style="border-style: solid solid solid none; padding: 0cm 5.4pt; width: 138.85pt;color:black black black -moz-use-text-color;" valign="top" width="185"> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Titik Korespondensi<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" ><o:p> </o:p></span></p> </td> </tr> <tr style=""> <td style="border-style: none solid solid; padding: 0cm 5.4pt; width: 133.5pt;color:-moz-use-text-color black black;" valign="top" width="178"> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >100<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >110<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >120<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >150<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" ><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 135.35pt;color:-moz-use-text-color black black -moz-use-text-color;" valign="top" width="180"> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >10<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >8<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >6<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >1<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" ><o:p> </o:p></span></p> </td> <td style="border-style: none solid solid none; padding: 0cm 5.4pt; width: 138.85pt;color:-moz-use-text-color black black -moz-use-text-color;" valign="top" width="185"> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >A<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >B<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >C<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >D<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 10pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" ><o:p> </o:p></span></p> </td> </tr> </tbody></table> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Apabila dinyatakan dalam bentuk matematis dapat ditulis :<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Qd = f(H, Hs, Hk, Y, t)<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >dimana : <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Qd = Jumlah barang yang diminta<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >H = Harga barang yang bersangkutan<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Hs = Harga barang substitusi<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Hk = Harga barang komplementer<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Y = Pendapatan konsumen<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >t = Selera (taste), biasanya faktor ini dihilangkan karena sulit untuk mengukurnya secara kuantitatif.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Rumusan tersebut dapat dibaca sbb : Jumlah barang tertentu yang diminta tergantung atas tingkat harga barang tersebut, harga barang lain yang bersifat substitusi, tingkat harga barang lain yang bersifat komplementer, pendapatan konsumen dan selera. Keunggulan pendekatan matematis dibanding dengan grafis yaitu tidak diharuskan pernyataan ceteris paribus. <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Hukum permintaan menyatakan apabila harga sesuatu barang meningkat kuantiti yang diminta jatuh: dan<span style=""> </span>apabila harga sesuatu barang jatuh maka kuantiti yang diminta akan<span style=""> </span>meningkat, <i>ceteris paribus.<a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=2436830536314724976#_ftn6" name="_ftnref6" title=""><span class="MsoFootnoteReference"><span style=""><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b style=""><span style="line-height: 115%;font-size:12;" >[6]</span></b></span><!--[endif]--></span></span></span></a><u><o:p></o:p></u></i></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="line-height: 150%;font-family:";font-size:12;" >Hukum penawaran <o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Hukum penawaran adalah suatu pernyataan yang menjelaskan tentang sifat hubungan antara harga suatu barang dan jumlah barang tersebut ditawarkan pada penjual<a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=2436830536314724976#_ftn7" name="_ftnref7" title=""><span class="MsoFootnoteReference"><span style=""><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-size:12;" >[7]</span></span><!--[endif]--></span></span></span></a>. Hukum penawaran pada dasarnya menyatakan bahwa semakin tinggi harga suatu barang, semakin banyak jumlah barang tersebut akan ditawarkan oleh para penjual. Sebaliknya semakin rendah harga suatu barang semakin sedikit jumlah barang tersebut yang ditawarkan. Hukum penawaran yaitu apabila harga naik jumlah yang ditawarkan akan bertambah dan apabila harga turun jumlah yang ditawarkan akan berkurang.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="line-height: 150%;font-family:";font-size:12;" >Kesimpulan<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Permintaan adalah jumlah barang atau jasa yang dapat dibeli dalam berbagai situasi dan tingkat harga tertentu. Hukum permintaan itu sendiri adalah Permintaan akan bertambah apabila harga turun dan akan berkurang apa bila harga naik. Penawaran adalah jumlah barang dan jasa yang tersedia untuk dijual pada berbagai tingkat harga dan situasi. Hukum penawaran adalah apabila harga naik jumlah yang ditawarkan akan bertambah dan apabila harga turun jumlah yang ditawarkan akan berkurang.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Semoga apa yang penulis sampaikan dalam makalah singkat ini dapat memberikan manfaat bagi pembaca sekalian.<o:p></o:p></span></p> <div style=""><!--[if !supportFootnotes]-->
<br /> <hr align="left" size="1" width="33%"> <!--[endif]--> <div style="" id="ftn1"> <p class="MsoFootnoteText"><a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=2436830536314724976#_ftnref1" name="_ftn1" title=""><span class="MsoFootnoteReference"><span style=";font-family:";" ><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:10;" >[1]</span></span><!--[endif]--></span></span></span></a>. Manajemen pemasaran di Indonesia, Philip kolter, terjemahan AB susanto, salemba empat, Jakarta 2000 hal 325.<o:p></o:p></p> </div> <div style="" id="ftn2"> <p class="MsoNormal" style="line-height: normal;"><a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=2436830536314724976#_ftnref2" name="_ftn2" title=""><span class="MsoFootnoteReference"><span style=";font-family:";" ><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:11;" >[2]</span></span><!--[endif]--></span></span></span></a> .<span style="font-size:10;"> </span><a href="http://www.buletinekonomi.blogspot.com/2008/04/kekuatan-penawaran-dan-permintaan.html"><span style="font-size:10;">http://www.buletinekonomi.blogspot.com/2008/04/kekuatan-penawaran-dan-permintaan.html</span></a><span style="font-size:10;"> </span><o:p></o:p></p> </div> <div style="" id="ftn3"> <p class="MsoFootnoteText"><a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=2436830536314724976#_ftnref3" name="_ftn3" title=""><span class="MsoFootnoteReference"><span style=";font-family:";" ><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:10;" >[3]</span></span><!--[endif]--></span></span></span></a>. www.psb-psma.org/content/powerpoint/hukum-permintaan-dan-penawaran<o:p></o:p></p> </div> <div style="" id="ftn4"> <p class="MsoFootnoteText"><a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=2436830536314724976#_ftnref4" name="_ftn4" title=""><span class="MsoFootnoteReference"><span style=";font-family:";" ><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:10;" >[4]</span></span><!--[endif]--></span></span></span></a> . www.mail-archive.com/balita-anda@balita-anda.com/msg196044<o:p></o:p></p> <p class="MsoFootnoteText"><o:p> </o:p></p> </div> <div style="" id="ftn5"> <p class="MsoFootnoteText"><a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=2436830536314724976#_ftnref5" name="_ftn5" title=""><span class="MsoFootnoteReference"><span style=";font-family:";" ><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:10;" >[5]</span></span><!--[endif]--></span></span></span></a> . www.psb-psma.org/content/powerpoint/hukum-permintaan-dan-penawaran<o:p></o:p></p> </div> <div style="" id="ftn6"> <p class="MsoFootnoteText"><a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=2436830536314724976#_ftnref6" name="_ftn6" title=""><span class="MsoFootnoteReference"><span style=";font-family:";" ><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:10;" >[6]</span></span><!--[endif]--></span></span></span></a> .ibid<o:p></o:p></p> </div> <div style="" id="ftn7"> <p class="MsoFootnoteText"><a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=2436830536314724976#_ftnref7" name="_ftn7" title=""><span class="MsoFootnoteReference"><span style=";font-family:";" ><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:10;" >[7]</span></span><!--[endif]--></span></span></span></a> .Html ingkantiara.multiply.com/links/item/16/ penawaran<o:p></o:p></p> <p class="MsoFootnoteText"><o:p> </o:p></p> </div> </div> olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-80244179583717005552010-04-20T08:08:00.000-07:002010-05-20T08:03:15.655-07:00MANAJEMEN PIUTANG<meta 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67698703 67698713 67698715;} @list l22:level1 {mso-level-number-format:alpha-lower; mso-level-text:"%1\)"; mso-level-tab-stop:none; mso-level-number-position:left; margin-left:85.2pt; text-indent:-18.0pt;} @list l22:level2 {mso-level-number-format:alpha-lower; mso-level-tab-stop:none; mso-level-number-position:left; margin-left:121.2pt; text-indent:-18.0pt;} @list l22:level3 {mso-level-number-format:roman-lower; mso-level-tab-stop:none; mso-level-number-position:right; margin-left:157.2pt; text-indent:-9.0pt;} @list l22:level4 {mso-level-tab-stop:none; mso-level-number-position:left; margin-left:193.2pt; text-indent:-18.0pt;} @list l22:level5 {mso-level-number-format:alpha-lower; mso-level-tab-stop:none; mso-level-number-position:left; margin-left:229.2pt; text-indent:-18.0pt;} @list l22:level6 {mso-level-number-format:roman-lower; mso-level-tab-stop:none; mso-level-number-position:right; margin-left:265.2pt; text-indent:-9.0pt;} @list l22:level7 {mso-level-tab-stop:none; mso-level-number-position:left; margin-left:301.2pt; text-indent:-18.0pt;} @list l22:level8 {mso-level-number-format:alpha-lower; mso-level-tab-stop:none; mso-level-number-position:left; margin-left:337.2pt; text-indent:-18.0pt;} @list l22:level9 {mso-level-number-format:roman-lower; mso-level-tab-stop:none; mso-level-number-position:right; margin-left:373.2pt; text-indent:-9.0pt;} @list l23 {mso-list-id:1886717746; mso-list-type:hybrid; mso-list-template-ids:-1700913614 823403668 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;} @list l23:level1 {mso-level-number-format:alpha-lower; mso-level-tab-stop:none; mso-level-number-position:left; margin-left:67.2pt; text-indent:-18.0pt;} @list l23:level2 {mso-level-number-format:alpha-lower; mso-level-tab-stop:none; mso-level-number-position:left; margin-left:103.2pt; text-indent:-18.0pt;} @list l23:level3 {mso-level-number-format:roman-lower; mso-level-tab-stop:none; mso-level-number-position:right; margin-left:139.2pt; text-indent:-9.0pt;} @list l23:level4 {mso-level-tab-stop:none; mso-level-number-position:left; margin-left:175.2pt; text-indent:-18.0pt;} @list l23:level5 {mso-level-number-format:alpha-lower; mso-level-tab-stop:none; mso-level-number-position:left; margin-left:211.2pt; text-indent:-18.0pt;} @list l23:level6 {mso-level-number-format:roman-lower; mso-level-tab-stop:none; mso-level-number-position:right; margin-left:247.2pt; text-indent:-9.0pt;} @list l23:level7 {mso-level-tab-stop:none; mso-level-number-position:left; margin-left:283.2pt; text-indent:-18.0pt;} @list l23:level8 {mso-level-number-format:alpha-lower; mso-level-tab-stop:none; mso-level-number-position:left; margin-left:319.2pt; text-indent:-18.0pt;} @list l23:level9 {mso-level-number-format:roman-lower; mso-level-tab-stop:none; mso-level-number-position:right; margin-left:355.2pt; text-indent:-9.0pt;} @list l24 {mso-list-id:1905990103; mso-list-type:hybrid; mso-list-template-ids:205453926 2011570596 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;} @list l24:level1 {mso-level-tab-stop:none; mso-level-number-position:left; margin-left:49.2pt; text-indent:-18.0pt;} @list l24:level2 {mso-level-number-format:alpha-lower; mso-level-tab-stop:none; mso-level-number-position:left; margin-left:85.2pt; text-indent:-18.0pt;} @list l24:level3 {mso-level-number-format:roman-lower; mso-level-tab-stop:none; mso-level-number-position:right; margin-left:121.2pt; text-indent:-9.0pt;} @list l24:level4 {mso-level-tab-stop:none; mso-level-number-position:left; margin-left:157.2pt; text-indent:-18.0pt;} @list l24:level5 {mso-level-number-format:alpha-lower; mso-level-tab-stop:none; mso-level-number-position:left; margin-left:193.2pt; text-indent:-18.0pt;} @list l24:level6 {mso-level-number-format:roman-lower; mso-level-tab-stop:none; mso-level-number-position:right; margin-left:229.2pt; text-indent:-9.0pt;} @list l24:level7 {mso-level-tab-stop:none; 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67698703 67698713 67698715;} @list l26:level1 {mso-level-tab-stop:none; mso-level-number-position:left; text-indent:-18.0pt;} @list l26:level2 {mso-level-number-format:alpha-lower; mso-level-tab-stop:none; mso-level-number-position:left; text-indent:-18.0pt;} @list l26:level3 {mso-level-number-format:roman-lower; mso-level-tab-stop:none; mso-level-number-position:right; text-indent:-9.0pt;} @list l26:level4 {mso-level-tab-stop:none; mso-level-number-position:left; text-indent:-18.0pt;} @list l26:level5 {mso-level-number-format:alpha-lower; mso-level-tab-stop:none; mso-level-number-position:left; text-indent:-18.0pt;} @list l26:level6 {mso-level-number-format:roman-lower; mso-level-tab-stop:none; mso-level-number-position:right; text-indent:-9.0pt;} @list l26:level7 {mso-level-tab-stop:none; mso-level-number-position:left; text-indent:-18.0pt;} @list l26:level8 {mso-level-number-format:alpha-lower; mso-level-tab-stop:none; mso-level-number-position:left; text-indent:-18.0pt;} @list l26:level9 {mso-level-number-format:roman-lower; mso-level-tab-stop:none; mso-level-number-position:right; text-indent:-9.0pt;} @list l27 {mso-list-id:2137486012; mso-list-type:hybrid; mso-list-template-ids:42880404 67698713 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;} @list l27:level1 {mso-level-number-format:alpha-lower; mso-level-tab-stop:none; mso-level-number-position:left; text-indent:-18.0pt;} @list l27:level2 {mso-level-number-format:alpha-lower; mso-level-tab-stop:none; mso-level-number-position:left; text-indent:-18.0pt;} @list l27:level3 {mso-level-number-format:roman-lower; mso-level-tab-stop:none; mso-level-number-position:right; text-indent:-9.0pt;} @list l27:level4 {mso-level-tab-stop:none; mso-level-number-position:left; text-indent:-18.0pt;} @list l27:level5 {mso-level-number-format:alpha-lower; mso-level-tab-stop:none; mso-level-number-position:left; text-indent:-18.0pt;} @list l27:level6 {mso-level-number-format:roman-lower; mso-level-tab-stop:none; mso-level-number-position:right; text-indent:-9.0pt;} @list l27:level7 {mso-level-tab-stop:none; mso-level-number-position:left; text-indent:-18.0pt;} @list l27:level8 {mso-level-number-format:alpha-lower; mso-level-tab-stop:none; mso-level-number-position:left; text-indent:-18.0pt;} @list l27:level9 {mso-level-number-format:roman-lower; mso-level-tab-stop:none; mso-level-number-position:right; text-indent:-9.0pt;} ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} --> </style><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; text-align:right; text-indent:31.2pt; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi;} </style> <![endif]--><!--[if gte mso 9]><xml> <o:shapedefaults ext="edit" spidmax="1038"> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout ext="edit"> <o:idmap ext="edit" data="1"> <o:rules ext="edit"> <o:r id="V:Rule1" type="connector" idref="#_x0000_s1027"> <o:r id="V:Rule2" type="connector" idref="#_x0000_s1036"> <o:r id="V:Rule3" type="connector" idref="#_x0000_s1028"> <o:r id="V:Rule4" type="connector" idref="#_x0000_s1037"> <o:r id="V:Rule5" type="connector" idref="#_x0000_s1026"> <o:r id="V:Rule6" type="connector" idref="#_x0000_s1030"> <o:r id="V:Rule7" type="connector" idref="#_x0000_s1031"> <o:r id="V:Rule8" type="connector" idref="#_x0000_s1035"> <o:r id="V:Rule9" type="connector" idref="#_x0000_s1034"> <o:r id="V:Rule10" type="connector" idref="#_x0000_s1029"> <o:r id="V:Rule11" type="connector" idref="#_x0000_s1032"> <o:r id="V:Rule12" type="connector" idref="#_x0000_s1033"> </o:rules> </o:shapelayout></xml><![endif]--> <p class="MsoNormal" dir="ltr" style="text-align: justify; direction: ltr; unicode-bidi: embed;">Manajemen piutang<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; direction: ltr; unicode-bidi: embed;">Piutang adalah aktiva yang timbul karena dilaksanakannya penujualan oleh perusahaan secara kredit. Ini di lakukan untuk merangsang minat pelanggan, sehingga dapat memperluas pasar dan memperbesar hasil penjualan. Namun cara ini juga dapat menimbulkan resiko, dimana piutang tidak dapat ditagih baik sebagiannya maupun seluruh piutang tersebut. Oleh karena itu harus diperhitungkan biaya piutang tersebut, biaya ats resiko yang di tanggung dari piutang dalam bentuk bad debt expense.<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; direction: ltr; unicode-bidi: embed;">Keuntungan-keuntungan dalam penjualan kredit bagi perusahaan:<o:p></o:p></p> <p class="MsoListParagraphCxSpFirst" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Kenaikan hasil penjualan<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">b.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Kanaikan laba sebagai akibat dari kenaikan penjualan<o:p></o:p></p> <p class="MsoListParagraphCxSpLast" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">c.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Memenangkan persaingan<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Faktor-faktor yang mempengaruhi besar kecilnya piutangL:<o:p></o:p></p> <p class="MsoListParagraphCxSpFirst" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Volume penjualan<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Makin besar penjualan kredit semakin besar pula jumlah piutang begitu pula sebaliknya<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Syarat pembayaran bagi penjualan kredit<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Semakin panjang batas waktu pembayaran semakin besar pula jumlah piutang dan sebaliknya semakin pendek batas waktunya pembayaran kredit juga semakin kecil jumlah piutang<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">3.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Ketentuan tentang batas volume penjualan kredit<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Bila batas maksimal penjualan kredit ditetapkan dalam jumlah besar maka piutang juga semakin besar<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">4.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Kebiasaan membayar para pelanggan kredit<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Apabila kebiasaan membayar pelanggan mudur dari waktu yang telah di tetapkan maka piutang akan semakin besar<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">5.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Kegiatan menagih piutang dari perusahaan<o:p></o:p></p> <p class="MsoListParagraphCxSpLast" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Apabila penagihan piutang bersifat aktif maka jumlah piutang semakin kecil dan apabila pasif maka jumlah piutang semakin besar<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Biaya atas piutang<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Dalam penjualan kredit yang dilakukan oleh perusahaan, maka kegiatan ini tidak lepas dari resiko yang harus ditanggung akibat dari timbilnya piutang. Resiko tersebut berupa biaya-biaya yang timbil karena piutang. Biaya tersebut adalah:<o:p></o:p></p> <p class="MsoListParagraphCxSpFirst" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Biaya penghapusan piutang<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Dihitung pada setiap periode, biaya ini atas bad debt yang akan dihapus piutangnya.<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Biaya pengumpulan piutang<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Biaya yang timbul dari kegiatan penagihan piutang<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">3.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Biaya administrasi<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">4.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Biaya sumber dana (weight cast)<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Dana yang diperlukan untuk menjaga piutang baik dari dalam maupun dari luar perusahaan<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;"><o:p> </o:p></p> <p class="MsoListParagraphCxSpLast" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;"><o:p> </o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; direction: ltr; unicode-bidi: embed;">Manajemen piutang:<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; direction: ltr; unicode-bidi: embed;">Kegiatannya:<o:p></o:p></p> <p class="MsoListParagraphCxSpFirst" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Perencanaan jumlah dan pengumpulan piutang<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">b.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Pengendalian piutang<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">c.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penggunaan ratio-ratio<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;"><o:p> </o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Perencanaa jumlah dan pengumpulan piutang<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Rencana jumlah piutang disusun berdasarkan budget penjualan dengan memperhatikan persyaratan pembayaran yang diberikan kepada pelanggan dan kebiasaan pelanggan dalam mebayar hutang.<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Besar piutang dipengaruhi oleh resiko piutang yang tak tertagih yang deperkirakan oleh perusahaan juga dengan memperhatikan kebiasaan membayar pelanggan, dapat direncanakan kapan pengumpulan piutang.<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;"><o:p> </o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Misalnya perusahaan sari lidah buaya memiliki perencanaan dan pengumpulan piutang sebagai berikut:<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Januari<span style=""> </span>Rp 7.000.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Februari<span style=""> </span>Rp 7.500.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">3.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Maret<span style=""> </span>Rp 8.000.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">4.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>April <span style=""> </span><span style=""> </span>Rp 8.500.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">5.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Mei <span style=""> </span>Rp 9.000.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">6.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Juni <span style=""> </span>Rp 9.500.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">7.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Juli <span style=""> </span>Rp 10.000.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">8.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Agustus <span style=""> </span>Rp 10.500.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">9.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>September <span style=""> </span>Rp 11.000.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">10.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Oktober <span style=""> </span>Rp 11.500.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">11.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>November <span style=""> </span>Rp 12.000.000<o:p></o:p></p> <p class="MsoListParagraphCxSpLast" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">12.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Desember <span style=""> </span>Rp 12.500.000<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="margin-left: 18pt; text-align: justify; direction: ltr; unicode-bidi: embed;">Syarat pembayaran yang ditetapkan perusahaan adalah 2/20 net 30.<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="margin-left: 18pt; text-align: justify; direction: ltr; unicode-bidi: embed;">Data pembayaran hutang tahun lalu<o:p></o:p></p> <p class="MsoListParagraphCxSpFirst" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>20% dari penjualan setiap bulan dibayar kontan pada saat pembelian<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">b.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>50% dari penjualan setiap bulan terkumpul dalam 20 hari dalam bulan yang sama<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">c.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>10% dari penjualan setiap bulan terkumpul dalam 20 hari dalam bulan berikutnya<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">d.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>15% dari penjualan setiap bulan terkumpul sesudah 20 hari dan pada bulan berikutnya<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">e.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>5% dari penjualan setiap bulan puitang tak tertagih<o:p></o:p></p> <p class="MsoListParagraphCxSpLast" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Piutang yang belum tertagih pada bulan desember tahun sebelumnya adalah sebesar 2.500.000 dan akan diterima januari tahun depan<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; direction: ltr; unicode-bidi: embed;"><o:p> </o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; direction: ltr; unicode-bidi: embed;"><o:p> </o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; direction: ltr; unicode-bidi: embed;">Susunan rencana piutang dan pengumpulannya untuk bulan januari.<o:p></o:p></p> <p class="MsoListParagraphCxSpFirst" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang belum tertagih bulan lalu Rp 2.500.000<span style=""> </span>dan akan tertagih bulan januari<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penjualan tunai 25% tidak termasuk hitungan rencana piutang tapi dalam laporan rugi laba yang akan dipotong biaya 2%<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">3.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang ter tagih bulan januari:<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang tahun lalu<span style=""> </span>Rp 2.500.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">b.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(50% x Rp 7.000.000) – 2% x <o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;"><v:shapetype id="_x0000_t32" coordsize="21600,21600" spt="32" oned="t" path="m,l21600,21600e" filled="f"> <v:path arrowok="t" fillok="f" connecttype="none"> <o:lock ext="edit" shapetype="t"> </o:lock><v:shape id="_x0000_s1026" type="#_x0000_t32" style="position: absolute; left: 0pt; text-align: left; margin-left: 217pt; margin-top: 13.8pt; width: 73.65pt; height: 0pt; z-index: 1;" connectortype="straight"> <w:wrap anchorx="page"> </w:wrap>(50% x Rp 7.000.000)<span style=""> </span>Rp 3.430.000<o:p></o:p></v:shape></v:path></v:shapetype></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;"><span style=""> </span>Rp 5.930.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">4.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang januari yang tertagih bulan februari<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(10% x Rp 7.000.000) – 2% x<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">(10% x Rp 7.000.000)<span style=""> </span>Rp 686.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">b.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><v:shape id="_x0000_s1035" type="#_x0000_t32" style="position: absolute; left: 0pt; text-align: left; margin-left: 217pt; margin-top: 12.1pt; width: 73.65pt; height: 0pt; z-index: 10;" connectortype="straight"> <w:wrap anchorx="page"> </w:wrap>15% x Rp 7.000.000<span style=""> </span>Rp 1.050.000<o:p></o:p></v:shape></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 216pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Rp 1.736.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">c.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang tak tertagih<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">5% x Rp 7.000.000<span style=""> </span>Rp 350.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">5.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piuatang bulan januari<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(50% x Rp 7.000.000) – 2% x <o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: 18pt; direction: ltr; unicode-bidi: embed;">(50% x Rp 7.000.000)<span style=""> </span>Rp 3.430.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">b.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(10% x Rp 7.000.000) – 2% x<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">(10% x Rp 7.000.000)<span style=""> </span>Rp 686.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">c.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><v:shape id="_x0000_s1027" type="#_x0000_t32" style="position: absolute; left: 0pt; text-align: left; margin-left: 217pt; margin-top: 13.05pt; width: 73.65pt; height: 0pt; z-index: 2;" connectortype="straight"> <w:wrap anchorx="page"> </w:wrap>15% x Rp 7.000.000<span style=""> </span>Rp 1.050.000<o:p></o:p></v:shape></p> <p class="MsoListParagraphCxSpLast" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Jumlah piutang<span style=""> </span>Rp 5.166.000<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; direction: ltr; unicode-bidi: embed;">Susunan rencana piutang dan pengumpulannya untuk bulan februari.<o:p></o:p></p> <p class="MsoListParagraphCxSpFirst" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penjualan tunai 25% tidak termasuk hitungan rencana piutang tapi dalam laporan rugi laba yang akan dipotong biaya 2%<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang ter tagih bulan februari:<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(50% x Rp 7.500.000) – 2% x <o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">(50% x Rp 7.500.000)<span style=""> </span>Rp 3.675.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;"><span style=""> </span><o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">3.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang februari yang tertagih bulan maret<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(10% x Rp 7.500.000) – 2% x<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">(10% x Rp 7.500.000)<span style=""> </span>Rp 735.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">b.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>15% x Rp 7.500.000<span style=""> </span>Rp 1.125.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 216pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;"><v:shape id="_x0000_s1034" type="#_x0000_t32" style="position: absolute; left: 0pt; text-align: left; margin-left: 217pt; margin-top: -0.15pt; width: 73.65pt; height: 0pt; z-index: 9;" connectortype="straight"> <w:wrap anchorx="page"> </w:wrap>Rp 1.760.000<o:p></o:p></v:shape></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">4.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang tak tertagih<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">5% x Rp 7.500.000<span style=""> </span>Rp 375.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">5.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang bulan februari<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">d.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(50% x Rp 7.500.000) – 2% x <o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: 18pt; direction: ltr; unicode-bidi: embed;">(50% x Rp 7.500.000)<span style=""> </span>Rp 3.675.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">e.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(10% x Rp 7.500.000) – 2% x<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">(10% x Rp 7.500.000)<span style=""> </span>Rp 735.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">f.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><v:shape id="_x0000_s1028" type="#_x0000_t32" style="position: absolute; left: 0pt; text-align: left; margin-left: 217pt; margin-top: 13.05pt; width: 73.65pt; height: 0pt; z-index: 3;" connectortype="straight"> <w:wrap anchorx="page"> </w:wrap>15% x Rp 7.500.000<span style=""> </span>Rp 1.125.000<o:p></o:p></v:shape></p> <p class="MsoListParagraphCxSpLast" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Jumlah piutang<span style=""> </span>Rp 5.535.000<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; direction: ltr; unicode-bidi: embed;">Susunan rencana piutang dan pengumpulannya untuk bulan maret.<o:p></o:p></p> <p class="MsoListParagraphCxSpFirst" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penjualan tunai 25% tidak termasuk hitungan rencana piutang tapi dalam laporan rugi laba yang akan dipotong biaya 2%<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang ter tagih bulan maret:<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(50% x Rp 8.000.000) – 2% x <o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">(50% x Rp 8.000.000)<span style=""> </span>Rp 3.920.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;"><span style=""> </span><o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">3.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang maret yang tertagih bulan april<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(10% x Rp 8.000.000) – 2% x<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">(10% x Rp 8.000.000)<span style=""> </span>Rp 784.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">b.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><v:shape id="_x0000_s1033" type="#_x0000_t32" style="position: absolute; left: 0pt; text-align: left; margin-left: 217pt; margin-top: 13.65pt; width: 73.65pt; height: 0pt; z-index: 8;" connectortype="straight"> <w:wrap anchorx="page"> </w:wrap>15% x Rp 8.000.000<span style=""> </span>Rp 1.200.000<o:p></o:p></v:shape></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 216pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Rp 1.984.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">4.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang tak tertagih<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">5% x Rp 8.000.000<span style=""> </span>Rp 400.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">5.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang bulan maret<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(50% x Rp 8.000.000) – 2% x <o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: 18pt; direction: ltr; unicode-bidi: embed;">(50% x Rp 8.000.000)<span style=""> </span>Rp 3.920.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">b.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(10% x Rp 8.000.000) – 2% x<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">(10% x Rp 8.000.000)<span style=""> </span>Rp 784.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">c.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><v:shape id="_x0000_s1029" type="#_x0000_t32" style="position: absolute; left: 0pt; text-align: left; margin-left: 217pt; margin-top: 13.05pt; width: 73.65pt; height: 0pt; z-index: 4;" connectortype="straight"> <w:wrap anchorx="page"> </w:wrap>15% x Rp 8.000.000<span style=""> </span>Rp 1.200.000<o:p></o:p></v:shape></p> <p class="MsoListParagraphCxSpLast" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Jumlah piutang<span style=""> </span>Rp 5.804.000<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; direction: ltr; unicode-bidi: embed;">Susunan rencana piutang dan pengumpulannya untuk bulan april.<o:p></o:p></p> <p class="MsoListParagraphCxSpFirst" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penjualan tunai 25% tidak termasuk hitungan rencana piutang tapi dalam laporan rugi laba yang akan dipotong biaya 2%<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang tertagih bulan april:<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(50% x Rp 8.500.000) – 2% x <o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">(50% x Rp 8.500.000)<span style=""> </span>Rp 4.165.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;"><span style=""> </span><o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">3.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang april yang tertagih bulan mei<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(10% x Rp 8.500.000) – 2% x<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">(10% x Rp 8.500.000)<span style=""> </span>Rp 833000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">b.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><v:shape id="_x0000_s1032" type="#_x0000_t32" style="position: absolute; left: 0pt; text-align: left; margin-left: 217pt; margin-top: 14.45pt; width: 73.65pt; height: 0pt; z-index: 7;" connectortype="straight"> <w:wrap anchorx="page"> </w:wrap>15% x Rp 8.500.000<span style=""> </span>Rp 1.275.000<o:p></o:p></v:shape></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 216pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Rp 2.108.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">4.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang tak tertagih<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">5% x Rp 8.500.000<span style=""> </span>Rp 425.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">5.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang bulan april<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(50% x Rp 8.500.000) – 2% x <o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: 18pt; direction: ltr; unicode-bidi: embed;">(50% x Rp 8.500.000)<span style=""> </span>Rp 4.165.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">b.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(10% x Rp 8.500.000) – 2% x<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">(10% x Rp 8.500.000)<span style=""> </span>Rp 833000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">c.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><v:shape id="_x0000_s1030" type="#_x0000_t32" style="position: absolute; left: 0pt; text-align: left; margin-left: 217pt; margin-top: 13.05pt; width: 73.65pt; height: 0pt; z-index: 5;" connectortype="straight"> <w:wrap anchorx="page"> </w:wrap>15% x Rp 8.500.000<span style=""> </span>Rp 1.275.000<o:p></o:p></v:shape></p> <p class="MsoListParagraphCxSpLast" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Jumlah piutang<span style=""> </span>Rp 6.273000<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; direction: ltr; unicode-bidi: embed;">Susunan rencana piutang dan pengumpulannya untuk bulan mei.<o:p></o:p></p> <p class="MsoListParagraphCxSpFirst" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">6.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penjualan tunai 25% tidak termasuk hitungan rencana piutang tapi dalam laporan rugi laba yang akan dipotong biaya 2%<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">7.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang tertagih bulan mei:<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">b.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(50% x Rp 9.000.000) – 2% x <o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">(50% x Rp 9.000.000)<span style=""> </span>Rp 4.410.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;"><span style=""> </span><o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">8.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang mei yang tertagih bulan juni<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">c.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(10% x Rp 9.000.000) – 2% x<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">(10% x Rp 9.000.000)<span style=""> </span>Rp 882.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">d.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>15% x Rp 9.000.000<span style=""> </span>Rp 1.350.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 216pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Rp 2.232.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">9.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang tak tertagih<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">5% x Rp 9.000.000<span style=""> </span>Rp 450.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">10.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang bulan mei<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">d.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(50% x Rp 9.000.000) – 2% x <o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: 18pt; direction: ltr; unicode-bidi: embed;">(50% x Rp 9.000.000)<span style=""> </span>Rp 4.410.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">e.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(10% x Rp 9.000.000) – 2% x<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">(10% x Rp 9.000.000)<span style=""> </span>Rp 882.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">f.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><v:shape id="_x0000_s1031" type="#_x0000_t32" style="position: absolute; left: 0pt; text-align: left; margin-left: 217pt; margin-top: 13.05pt; width: 73.65pt; height: 0pt; z-index: 6;" connectortype="straight"> <w:wrap anchorx="page"> </w:wrap>15% x Rp 9.000.000<span style=""> </span>Rp 1.350.000<o:p></o:p></v:shape></p> <p class="MsoListParagraphCxSpLast" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Jumlah piutang<span style=""> </span>Rp 6.642000<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; direction: ltr; unicode-bidi: embed;">Susunan rencana piutang dan pengumpulannya untuk bulan juni.<o:p></o:p></p> <p class="MsoListParagraphCxSpFirst" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">11.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penjualan tunai 25% tidak termasuk hitungan rencana piutang tapi dalam laporan rugi laba yang akan dipotong biaya 2%<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">12.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang tertagih bulan mei:<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">c.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(50% x Rp 9.500.000) – 2% x <o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">(50% x Rp 9.500.000)<span style=""> </span>Rp 4.655.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;"><span style=""> </span><o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">13.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang mei yang tertagih bulan juni<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">e.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(10% x Rp 9.500.000) – 2% x<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">(10% x Rp 9.500.000)<span style=""> </span>Rp 931.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">f.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><v:shape id="_x0000_s1037" type="#_x0000_t32" style="position: absolute; left: 0pt; text-align: left; margin-left: 217pt; margin-top: 13.7pt; width: 73.65pt; height: 0pt; z-index: 12;" connectortype="straight"> <w:wrap anchorx="page"> </w:wrap>15% x Rp 9.500.000<span style=""> </span>Rp 1.425.000<o:p></o:p></v:shape></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 216pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Rp 2.356.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">14.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang tak tertagih<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">5% x Rp 9.500.000<span style=""> </span>Rp 475.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">15.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Piutang bulan mei<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">g.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(50% x Rp 9.500.000) – 2% x <o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: 18pt; direction: ltr; unicode-bidi: embed;">(50% x Rp 9.500.000)<span style=""> </span>Rp 4.655.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">h.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>(10% x Rp 9.500.000) – 2% x<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">(10% x Rp 9.500.000)<span style=""> </span>Rp 931.000<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">i.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><v:shape id="_x0000_s1036" type="#_x0000_t32" style="position: absolute; left: 0pt; text-align: left; margin-left: 217pt; margin-top: 13.05pt; width: 73.65pt; height: 0pt; z-index: 11;" connectortype="straight"> <w:wrap anchorx="page"> </w:wrap>15% x Rp 9.500.000<span style=""> </span>Rp 1.425.000<o:p></o:p></v:shape></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Jumlah piutang<span style=""> </span>Rp 7.011.000<o:p></o:p></p> <p class="MsoListParagraphCxSpLast" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Dan untuk enam bulan berikutnya penghitungannya sama<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; direction: ltr; unicode-bidi: embed;"><o:p> </o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; direction: ltr; unicode-bidi: embed;"><o:p> </o:p></p> <p class="MsoListParagraphCxSpFirst" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Pengendalian piutang<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Agar piutang dapat terkendali dengan ketat ada beberapa hal yang perlu dilakukan:<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penyaringan pelanggan<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">b.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penentuan resiko kredit<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">c.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penentuan potongan-potongan (return)<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">d.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Pelaksanaan administrasi yang berhubungan dengan penarikan kredit<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">e.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penetuan ketentuan-ketentuan dalam menghadapi penunggak<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;"><o:p> </o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penyaringan pelanggan<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Faktor-faktor yang diperlukan dalam menyaring pelanggan<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 85.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a)<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Adanya kesanggupan secara jujur untuk membayar kredit yang telah diterima oleh pelanggan<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 85.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">b)<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Adanya kemampuan pelanggan yang diukur secara subjektif oleh perusahaan<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 85.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">c)<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Adanya ikatan atau jaminan untuk keamanan dari resiko kredit baik berupa surat-surat penting ataupun benda yang ada nilainya dari pelanggan<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penentuan resiko kredit<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Dari pengalaman tahun sebelumnya oleh perusahaan dapat diketahui<span style=""> </span>perkiraan besarnya resiko kredit yang tidak dibayar pelanggan pada periode tertentu sehingga manaajer keuangan dapat merencanakan persediaan penghapusan piutang ataupun pengumpulannya<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 85.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a)<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penentuan batas resiko tertinggi resiko kredit, misalnya pada tahun-tahun sebelumnya piutang taktertagih sekitar 5%,4%,3% dari penjualan maka dapat ditentukan batas tertinggi 5%<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 85.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Resiko kredit tahun lalu <span style=""> </span>probabilitas<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 85.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;"><span style=""> </span>5%<span style=""> </span><span style=""> </span>50%<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 85.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;"><span style=""> </span>4%<span style=""> </span><span style=""> </span><span style=""> </span>30%<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 85.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;"><span style=""> </span>3%<span style=""> </span><span style=""> </span>20%<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 85.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Maka besar resiko kredit<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 85.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">5% x 0,50<span style=""> </span>= 2.5%<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 85.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">4% x 0,30<span style=""> </span>= 1.2%<o:p></o:p></p> <p class="MsoListParagraphCxSpLast" dir="ltr" style="margin: 0cm 0cm 10pt 85.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">3% x 0,20<span style=""> </span>= 0.6%<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="margin-left: 49.2pt; text-align: justify; text-indent: 36pt; direction: ltr; unicode-bidi: embed;"><span style=""> </span>Mean<span style=""> </span>= 4.3%<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="margin-left: 49.2pt; text-align: justify; text-indent: 36pt; direction: ltr; unicode-bidi: embed;">Jadi resiko kredit itu adalah 4.3%<o:p></o:p></p> <p 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style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Golongan resiko pada<span style=""> </span>4.3%<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 103.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">-<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Golongan resiko di atas<span style=""> </span>4.3%<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 103.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;"><span style=""><v:shapetype id="_x0000_t75" coordsize="21600,21600" spt="75" preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f"> <v:stroke joinstyle="miter"> <v:formulas> <v:f eqn="if lineDrawn pixelLineWidth 0"> <v:f eqn="sum @0 1 0"> <v:f eqn="sum 0 0 @1"> <v:f 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0cm 0cm 10pt 85.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">c)<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Seleksi para pelanggan dari keterengan di atas dapat ditentukan kebijakan untuk pelanggan tetap tidak memberikan kredit baru bagi pelanggan dengan resiki di atas 4.3% dan memberikan kredit baru bagi pelanggan dengan resiko di bawah 4.3%<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">3.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penentuan potongan-potongan<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Ini dilakukan untuk merangsang pelanggan agar membayar pada waktu yang telah ditetapkan misalnya pelanggan yang membayar kredit 20 hari dari waktu pengenalan barang diberi potongan 2% dan bila lebih dari 20 hari hingga 30 hari tidak diberi potongan. Dan yang membayar lebih dari 30 hari akan di beri beban administrasi tagihan. Ini ditulis dengan<span style=""> </span>2/30, net 30, dan terkena beban<span style=""> </span>biaya lebiah dar 30 hari<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">4.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Pelaksanaan administrasi yang berhubungan dengan penarikan kredit<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Penyebab umum kredit telat untuk ditarik adalah kelalaian dalam penyerahan faktur kepada pelanggan dan tertundanya pengiriman pemberitahuan atau mungkin tidak dikerjakan sama sekali. Surat yang mungkin tidak dianggap lagi pada masa sekarang ini mempumyai 2 fungsi yaitu:<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 103.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">-<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Untuk menjamin rekening yang ada di perusahaan dan yang dimiliki pelanggan sama<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 103.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">-<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Untuk mendesak pelanggan dalam mebayar kredit<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 67.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">5.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penetapan ketentuan dalam menghadapi penunggak<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 85.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">a)<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penyampaian surat tagihan<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 85.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">b)<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penagihan dengan aktif baik dengan surat maupun langsung<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 85.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">c)<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penarikan dengan jaminan untuk mempercepat pelunasan kredit<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">3.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Penggunaan ratio-ratio<o:p></o:p></p> <p class="MsoListParagraphCxSpLast" dir="ltr" style="margin: 0cm 0cm 10pt 49.2pt; text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Yaitu dengan cara membandingkan perputaran piutang dengan rata-rata waktu pengumpulan dari perusahaan tertentu dengan perusahaan yang lain yang sejenis atau kelompok industrinya. 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font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi;} </style> <![endif]--> <p class="MsoNormal" dir="ltr" style="text-align: center; text-indent: 0cm; direction: ltr; unicode-bidi: embed;" align="center">MANAJEMEN PERSEDIAAN<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Persediaan merupakan bagian utama dari modal kerja yang merupakan aktiva yang pada setiap saat mengalami perubahan. Pada dasarnya persediaaan meliputi tiga macam, yaitu:<o:p></o:p></p> <p class="MsoListParagraphCxSpFirst" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">A.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Persediaan bahan mentah (Raw Material Inventory)<o:p></o:p></p> <p class="MsoListParagraphCxSpMiddle" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">B.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Persediaan barang setengah jadi (Work in Process Inventory)<o:p></o:p></p> <p class="MsoListParagraphCxSpLast" dir="ltr" style="margin: 0cm 0cm 10pt 36pt; text-align: justify; text-indent: -18pt; direction: ltr; unicode-bidi: embed;"><!--[if !supportLists]--><span style=""><span style="">C.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span>Persediaan barang jadi ( Finish Good Inventory)<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Ketiga macam persediaan ini akan mengalami perputaran dalam satu periode dangan perutaran yang berbeda-beda, dan tinggi tinggi rendah tingkat perputaran persediaan berpengaruh terhadap besar kecilnya dana yan ditanamkan dalam persediaan tersebut.<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Semakin tinggi tingkat perputaran atau semakin cepat perputaran berarti semakin pendek tingkatan dana dalam persediaan, hingga dana yang dibutuhkan relative kecil. Sebaliknya semakin lambat perputaran berarti semakin panjang terikatnya dana dalam persediaan. Dan akan berpengaruh pula pada pemenuhan dana dari luar perusahaan, yang mana harus menanggung biaya bunga, dan biaya tersebut besarnya tergantung dari lamanya pinjaman.<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">PERSEDIAAN BARANG BAKU/BAHAN DASAR DAN BARANG JADI<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Bahan dasar adalah salah satu faktor produksi yang sangat penting. Kekurangan bahan dasar dapat menghentikan proses produksi dikarenakan habisnya bahan untuk diproses. Namaun jika bahan dasar terlalu besar akan berakibat tingginya beban biaya untuk menyimpan. Keadaan terlalu banyaknya persediaan (over stock) ini ditinjau dari segi financial atau pembelanjaan merupakan hal yang tidak efektif karena terlalu besarnya bahan yang menganggur dan tidak berputar. Oleh karena itu over stock dapat berarti positif jika dilihat dari segi kelancara proses produksi, namun jika dilihat dari segi lain terutama ongkos dapat berakibat negative, dalam arti tingginya ongkos yang harus ditanggung. Tujuan pengawasan bahan dasar ialah berusaha menyediakan bahan dasar yang diperlukan untuk proses produksi sehingga proses produksi dapat berjalan dengan lancer tidak terjadi out of stock dan dengan biaya yang minimal<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Usaha untuk menyediakan bahan dasar yang cukup ditempuh dengan pembelian bahan dasar selama proses produksi berjalan. Tersedianya bahan dasar yang cukup besar merupakan faktor penting untuk kelancaran proses produksi. Akan tetapi persidiaan yang menumpuk merupakan pemborosan ongkos yang terlalu besar pula. Bukan hanya biaya penyimpanan yang terlalu besar namun juga akan menyerap dana yang banyak dan berakibat pemborosan. Biaya penyimpanan akan bertambah apabila kualitas bahan itu menurun, sebagai akibat lamanya tersimpan.<o:p></o:p></p> <p class="MsoNormal" dir="ltr" style="text-align: justify; text-indent: 0cm; direction: ltr; unicode-bidi: embed;">Sebaliknya apabila persediaan sedikit maka akan sering terjadinya pembelian bahan baku untuk kebutuhan proses produksi. Ini berakibat biaya pembelian dan pemesanan akan membengkak pembelian pun dilakukan dengan terburu-buru.<o:p></o:p></p> olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-82688264059642765312010-04-19T09:25:00.000-07:002010-05-20T08:04:11.455-07:00KEBIJAKAN DEVIDEN DALAM SEBUAH PERUSAHAAN<meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 14"><meta name="Originator" content="Microsoft Word 14"><link rel="File-List" href="file:///C:%5CDOCUME%7E1%5COwner%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml"><link rel="themeData" href="file:///C:%5CDOCUME%7E1%5COwner%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx"><link rel="colorSchemeMapping" href="file:///C:%5CDOCUME%7E1%5COwner%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_colorschememapping.xml"><!--[if gte mso 9]><xml> <w:worddocument> 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mso-pagination:widow-orphan; font-size:11.0pt; mso-bidi-font-size:14.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Cordia New"; mso-bidi-theme-font:minor-bidi; mso-bidi-language:TH;} </style> <![endif]--> <p style="margin-right: 19.5pt; text-align: justify;"><b><span style="font-family: "Times New Roman","serif";">Pendahuluan<o:p></o:p></span></b></p> <p style="margin-right: 19.5pt; text-align: justify; text-indent: 36pt;"><span style="font-family: "Times New Roman","serif";">Kemajuan perekonomian suatu negara dapat salah satunya dapat direfleksikan oleh aktivitas pasar modal yang ada di negara tersebut. Hal ini didasarkan pada fungsi pasar modal sebagai prasarana transaksi modal yang dapat mempengaruhi pembangunan ekonomi suatu negara. <o:p></o:p></span></p> <p style="margin-right: 19.5pt; text-align: justify; text-indent: 36pt;"><span style="font-family: "Times New Roman","serif";">Sebagai pasar yang sedang berkembang (<i>emerging market</i>), pergerakan harga ekuitas di pasar modal Indonesia berfluktuasi relatif tinggi. Kondisi tersebut dipengaruhi oleh beberapa faktor antara lain informasi luar perusahaan (eksternal), serta informasi internal perusahaan, termasuk didalamnya adalah pengumuman pembagian dividen. Pengumuman pembagian dividen merupakan salah satu faktor penting yang dapat mempengaruhi investor untuk berinvestasi. Hasil-hasil penelitian sebelumnya menunjukkan bahwa return saham dan harga saham bereaksi terhadap pengumuman dividen dilihat dari besarnya dividen yang dibagikan (Sularso 2003 dan Pujiono 2002). Reaksi tersebut terjadi khususnya pada hari-hari di sekitar tanggal <i>ex-dividend<a style="" href="#_ftn1" name="_ftnref1" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[1]</span></b></span><!--[endif]--></span></span></a></i>. <o:p></o:p></span></p> <p style="margin-right: 19.5pt; text-align: justify; text-indent: 36pt;"><span style="font-family: "Times New Roman","serif";">Namun bagaimanakah kebijakan deviden? Dan bagaimanakah tatacara pembagian deviden? Makalah singkat ini akan membahas tatacara pembagian deviden.<o:p></o:p></span></p> <p style="margin-right: 19.5pt; text-align: justify;"><b><span style="font-family: "Times New Roman","serif";">Kebijakan deviden<o:p></o:p></span></b></p> <p style="margin-right: 19.5pt; text-align: justify; text-indent: 19.5pt;"><span style="font-family: "Times New Roman","serif";">Kebijakan dividen adalah rencana tindakan yang harus diikuti dalam membuat keputusan dividen (Gitman, 2000). Kebijakan perusahaan dalam membayar dividen berbeda-beda. Berbeda dengan <i>preferred stocks</i>, pemegang saham biasa (<i>common stock</i>) umumnya menerima pembayaran yang didasarkan pada salah satu dari 3 jenis kebijakan dividen, yaitu: 1) <i>Constant-Payout-Ratio Dividend Policy </i>adalah kebijakan dividen yang didasarkan dengan persentase tertentu dari pendapatan, 2) <i>Regular Dividend Policy </i>adalah kebijakan dividen yang didasarkan atas pembayaran dividen dengan rupiah yang tetap dalam setiap periode. Seringkali kebijakan dividen teratur digunakan dengan memakai target rasio pembayaran dividen dan 3) <i>Low-Regular-an-Extra Dividend Policy </i>adalah kebijakan dividen yang didasarkan pembayaran dividen rendah yang teratur, ditambah dengan dividen ekstra jika ada jaminan pendapatan. Pengambilan keputusan finansial oleh manajemen dapat menyebabkan perubahan nilai saham perusahaan<a style="" href="#_ftn2" name="_ftnref2" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[2]</span></span><!--[endif]--></span></span></a>.<o:p></o:p></span></p> <p style="margin-right: 19.5pt; text-align: justify; text-indent: 19.5pt;"><span style="font-family: "Times New Roman","serif";">Dalam kondisi perekonomian normal, tindakan manajemen yang menyebabkan pendapatan dividen meningkat (<i>changes in expected return</i>) akan meningkatkan nilai saham. Sebaliknya, tindakan manajemen yang dapat meningkatkan risiko (<i>changes in risk</i>) akan meningkatkan <i>required return </i>dan menurunkan nilai saham dan sebaliknya<a style="" href="#_ftn3" name="_ftnref3" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[3]</span></span><!--[endif]--></span></span></a>. <o:p></o:p></span></p> <p style="margin-right: 19.5pt; text-align: justify; text-indent: 19.5pt;"><span style="font-family: "Times New Roman","serif";">Karena keputusan manajemen, terutama yang berkaitan dengan masalah finansial perusahaan, seringkali mempengaruhi baik risiko maupun <i>return </i>secara bersamaan, maka dampak terhadap nilai saham tergantung kepada ukuran besar-kecilnya perubahan variabel-variabel tersebut<a style="" href="#_ftn4" name="_ftnref4" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[4]</span></span><!--[endif]--></span></span></a>. <o:p></o:p></span></p> <p style="margin-right: 19.5pt; text-align: justify; text-indent: 19.5pt;"><span style="font-family: "Times New Roman","serif";">Dampak lain yang ditimbulkan oleh kebijakan dividen adalah bahwa kebijakan tersebut secara langsung akan berpengaruh negatif dengan <i>leverage </i>keuangan perusahaan (Pujiono, 2002). Artinya, <i>debt to equity ratio </i>akan meningkat sesuai dengan proporsi dividen yang akan dibagikan. Meningkatnya nilai <i>leverage </i>maka penilaian terhadap perusahaan menjadi buruk yang selanjutnya akan mempengaruhi harga saham di pasar<a style="" href="#_ftn5" name="_ftnref5" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[5]</span></span><!--[endif]--></span></span></a>.<o:p></o:p></span></p> <p style="margin: 5pt 19.5pt; text-align: justify;"><b><span style="font-family: "Times New Roman","serif";">Tata cara pembagian deviden<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 19.5pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Pada Level Bebas, Investor mendapat komisi 75% dari setiap Investor yang bergabung dengan memakai sponsornya. Sisa 25% merupakan bagian dari Investasi7. Namun Investasi7 tidak mengambil semua dari 25% tersebut. Disinilah kelebihan Investasi7 dibandingkan dengan Bisnis Internet lainnya. Dari total dana yang terkumpul dari penyisihan 25% tersebut, kami menyisihkan 10%nya untuk dibagikan kembali ke semua Investor. Inilah yang dimaksud dengan Deviden<a style="" href="#_ftn6" name="_ftnref6" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[6]</span></span><!--[endif]--></span></span></a>.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Semua Investor berhak memperoleh Pembagian Deviden dengan memenuhi syarat berikut<a style="" href="#_ftn7" name="_ftnref7" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[7]</span></span><!--[endif]--></span></span></a>:<o:p></o:p></span></p> <ol start="1" type="1"><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Telah mencapai Level Bebas.<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Telah aktif bergabung dengan Investasi7 minimal selama 2 bulan.<o:p></o:p></span></li></ol> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Adapun pembagian Deviden mengikuti ketentuan berikut<a style="" href="#_ftn8" name="_ftnref8" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[8]</span></span><!--[endif]--></span></span></a>:<o:p></o:p></span></p> <ol start="1" type="1"><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Deviden dibagi setiap akhir Bulan Juni dan Akhir Bulan Desember.<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Seluruh Deviden yang terkumpul pada setiap Semester, ditotal untuk mendapatkan Jumlah Dana yang harus dibagi.<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Total Deviden tersebut dibagi ke seluruh Investor yang memenuhi syarat dengan persentase sesuai dengan Jumlah Sponsor yang diperoleh Investor pada Level Bebas selama 1 Semester.<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Angka Persentase diperoleh, dengan menjumlah seluruh Investor yang bergabung dengan Investasi7 dari Level Bebas pada Periode tersebut, dibagi dengan Jumlah Sponsor yang diperoleh Investor masing-masing.<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Hasil Deviden langsung ditransfer ke Rekening Investor selama Minggu Pertama Bulan Juli dan Januari, diikuti dengan Laporan Pembagian Deviden yang dikirimkan ke email Investor.<o:p></o:p></span></li></ol> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Sebagai ilustrasi<a style="" href="#_ftn9" name="_ftnref9" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[9]</span></span><!--[endif]--></span></span></a>:<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Selama Periode Januari – Juni beberapa Investor bergabung dengan Investasi7.<o:p></o:p></span></p> <table class="MsoNormalTable" style="" border="1" cellpadding="0" cellspacing="0"> <tbody><tr style=""> <td style="padding: 0cm; width: 26.25pt;" valign="top" width="35"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">No.<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 37.5pt;" valign="top" width="50"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Nama<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 61.5pt;" valign="top" width="82"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Waktu<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Bergabung<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 97.5pt;" valign="top" width="130"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Level <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">yang Dicapai<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 86.25pt;" valign="top" width="115"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Jumlah Investor <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">yang disponsori<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="padding: 0cm; width: 26.25pt;" valign="top" width="35"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">1.<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 37.5pt;" valign="top" width="50"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">A<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 61.5pt;" valign="top" width="82"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Januari<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 97.5pt;" valign="top" width="130"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Level Bebas<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 86.25pt;" valign="top" width="115"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">100<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="padding: 0cm; width: 26.25pt;" valign="top" width="35"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">2.<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 37.5pt;" valign="top" width="50"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">B<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 61.5pt;" valign="top" width="82"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Februai<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 97.5pt;" valign="top" width="130"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Level Equivalen<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 86.25pt;" valign="top" width="115"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">4<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="padding: 0cm; width: 26.25pt;" valign="top" width="35"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">3.<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 37.5pt;" valign="top" width="50"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">C<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 61.5pt;" valign="top" width="82"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Maret<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 97.5pt;" valign="top" width="130"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Level Bebas<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 86.25pt;" valign="top" width="115"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">75<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="padding: 0cm; width: 26.25pt;" valign="top" width="35"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">4.<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 37.5pt;" valign="top" width="50"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">D<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 61.5pt;" valign="top" width="82"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">April<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 97.5pt;" valign="top" width="130"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Level Bebas<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 86.25pt;" valign="top" width="115"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">50<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="padding: 0cm; width: 26.25pt;" valign="top" width="35"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">5.<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 37.5pt;" valign="top" width="50"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">E<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 61.5pt;" valign="top" width="82"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Mei<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 97.5pt;" valign="top" width="130"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Level Equivalen<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 86.25pt;" valign="top" width="115"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">6<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="padding: 0cm; width: 26.25pt;" valign="top" width="35"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">6.<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 37.5pt;" valign="top" width="50"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">F<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 61.5pt;" valign="top" width="82"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Mei<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 97.5pt;" valign="top" width="130"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Level Bebas<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 86.25pt;" valign="top" width="115"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">20<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="padding: 0cm; width: 26.25pt;" valign="top" width="35"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">7.<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 37.5pt;" valign="top" width="50"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">G<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 61.5pt;" valign="top" width="82"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Juni<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 97.5pt;" valign="top" width="130"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Level Bebas<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 86.25pt;" valign="top" width="115"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">200<o:p></o:p></span></p> </td> </tr> </tbody></table> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Dari Ilustrasi diatas terlihat ada 7 Investor yang telah bergabung (<i>sebenarnya 462Investor, kalau ditotal dengan Jumlah Investor yang disponsori, tapi untuk mempermudah ilustrasi jumlah tersebut tidak ikut dihitung</i>). Dari 7 Investor tersebut, tidak semua akan menerima Pembagian Deviden pada Akhir Bulan Juni. Karena sesuai dengan syarat, hanya Investor yang telah mencapai Level Bebas dan minimal telah bergabung selama 2 bulan yang berhak menerimanya. Berarti B dan E belum berhak menerima Deviden karena masih berada pada Level Equivalen. Demikian Juga dengan F dan G, walau telah mencapai Level Bebas namun belum 2 bulan aktif<a style="" href="#_ftn10" name="_ftnref10" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[10]</span></span><!--[endif]--></span></span></a>.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Sehingga yang berhak menerima Pembagian Deviden adalah A, C dan D. Untuk menentukan persentase Deviden yang diperoleh ketiga Investor tersebut mengikuti perhitungan berikut<a style="" href="#_ftn11" name="_ftnref11" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[11]</span></span><!--[endif]--></span></span></a>:<o:p></o:p></span></p> <table class="MsoNormalTable" style="" border="1" cellpadding="0" cellspacing="0"> <tbody><tr style=""> <td style="padding: 0cm; width: 26.25pt;" valign="top" width="35"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">No.<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 37.5pt;" valign="top" width="50"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Nama<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 73.5pt;" valign="top" width="98"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Waktu<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Bergabung<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 78pt;" valign="top" width="104"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Level <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">yang Dicapai<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 84pt;" valign="top" width="112"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Jumlah Investor yang disponsori<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="padding: 0cm; width: 26.25pt;" valign="top" width="35"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">1.<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 37.5pt;" valign="top" width="50"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">A<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 73.5pt;" valign="top" width="98"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Januari<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 78pt;" valign="top" width="104"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Level Bebas<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 84pt;" valign="top" width="112"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">100<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="padding: 0cm; width: 26.25pt;" valign="top" width="35"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">2.<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 37.5pt;" valign="top" width="50"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">C<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 73.5pt;" valign="top" width="98"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Maret<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 78pt;" valign="top" width="104"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Level Bebas<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 84pt;" valign="top" width="112"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">75<o:p></o:p></span></p> </td> </tr> <tr style=""> <td style="padding: 0cm; width: 26.25pt;" valign="top" width="35"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">3.<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 37.5pt;" valign="top" width="50"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">D<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 73.5pt;" valign="top" width="98"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">April<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 78pt;" valign="top" width="104"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Level Bebas<o:p></o:p></span></p> </td> <td style="padding: 0cm; width: 84pt;" valign="top" width="112"> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">50<o:p></o:p></span></p> </td> </tr> </tbody></table> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Jumlah Investor = 3<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Total Investor yang disponsori = 225<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Berarti: <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">A berhak memperoleh bagian Deviden sebesar 100/225 = 44,4%<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">B berhak memperoleh bagian Deviden sebesar 75/225 = 33,3%<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">C berhak memperoleh bagian Deviden sebesar 50/225 = 22,2%<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Contoh pembagian deviden di PT BANK NEGARA INDONESIA (PERSERO) Tbk beserta jadwalnya<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Sehubungan dengan keputusan Rapat Umum Pemegang Saham Tahunan Perseroan Jenderal Sudirman Kav. 1, Jakarta 10220, dengan ini diberitahukan bahwa Perseroan akan membagikan Dividen Tunai kepada Pemegang Saham Perseroan dari Laba Bersih Perseroan Tahun Buku 2006, yaitu sebesar Rp 962.922.336.500,- atau setiap 1 saham berhak menerima Dividen Tunai sebesar Rp 72,50.<span style=""> </span>Berkenaan dengan hal tersebut, Perseroan mengumumkan Jadwal dan Tata Cara Pembagian Dividen Tunai Tahun Buku 2006 sebagai berikut<a style="" href="#_ftn12" name="_ftnref12" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[12]</span></span><!--[endif]--></span></span></a>:<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">I. Jadwal Pembagian Dividen<a style="" href="#_ftn13" name="_ftnref13" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[13]</span></span><!--[endif]--></span></span></a><o:p></o:p></span></p> <ol start="1" type="1"><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Cum Dividen di Pasar Reguler dan Negosiasi: tanggal 13 Juni 2007<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Ex Dividen di Pasar Reguler dan Negosiasi: tanggal 14 Juni 2007<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Cum Dividen di Pasar Tunai: tanggal 18 Juni 2007<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Ex Dividen di Pasar Tunai: tanggal 19 Juni 2007<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Recording date Daftar Pemegang Saham yang berhak atas Dividen Tunai: tanggal 18 Juni 2007<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Pembayaran Dividen Tunai: tanggal 2 Juli 2007<o:p></o:p></span></li></ol> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">II. Tata Cara Pembagian Dividen<a style="" href="#_ftn14" name="_ftnref14" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">[14]</span></span><!--[endif]--></span></span></a><o:p></o:p></span></p> <ol start="1" type="1"><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Dividen Tunai akan dibagikan kepada Pemegang Saham yang namanya tercatat dalam Daftar Pemegang Saham Perseroan pada tanggal 18 Juni 2007 sampai dengan pukul 16.00 WIB.<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Bagi Pemegang Saham yang telah melakukan konversi saham-sahamnya (sahamnya dicatatkan dalam penitipan kolektif pada PT Kustodian Sentral Efek Indonesia atau KSEI), dividen akan dikreditkan ke dalam rekening efek Perusahaan Efek atau Bank Kustodian di salah satu Bank Pembayar KSEI. Konfirmasi tertulis mengenai hasil pendistribusian Dividen Tunai akan disampaikan oleh KSEI kepada Perusahaan Efek dan atau Bank Kustodian. Untuk selanjutnya Pemegang Saham akan menerima informasi saldo Rekening Efeknya dari Perusahaan Efek dan atau Bank Kustodian dimana Pemegang Saham membuka rekeningnya.<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Bagi Pemegang Saham yang belum melakukan konversi saham, dividen akan dibayarkan dengan cara mengirimkan Surat Pemberitahuan Pembayaran Dividen ("SPPD"), ke alamat para Pemegang Saham yang bersangkutan. Dividen akan dibayarkan secara tunai di seluruh cabang BNI sesuai dengan jadwal tersebut di atas selama jangka waktu 5 ( lima ) tahun sejak tanggal pembayaran dividen yaitu tanggal 2 Juli 2007. Dalam hal dividen tidak diambil dalam jangka waktu tersebut, maka dividen hanya dapat dicairkan di BNI Kantor Layanan Wisma 46, Komplek Kota BNI, Jl. Jend. Sudirman Kav.1 Jakarta 10220. Bagi pemegang saham yang menghendaki pembayaran dengan cara pemindah bukuan (Bank Transfer), diharapkan untuk memberitahukan nama Bank serta nomor rekeningnya kepada Biro Administrasi Efek Perseroan yaitu : PT Datindo Entrycom, Puri Datindo belakang Wisma Diners Club Annex, Jl. Jend. Sudirman Kav. 34-35, Jakarta 10220 Telp: (021) 5709009, Fax: (021) 5709026 paling lambat tanggal 18 Juni 2007 sampai dengan pukul 16.00 WIB. Transfer hanya akan dilakukan ke rekening atas nama yang sama dengan nama Pemegang Saham dalam Daftar Pemegang Saham Perseroan dan jumlah dividen yang akan ditransfer berjumlah minimal Rp 10.000,- (sepuluh ribu Rupiah).<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Dimulainya pembayaran dividen ke dalam rekening efek Perusahaan Efek atau Bank Kustodian di KSEI adalah tanggal 2 Juli 2007.<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Dividen tunai tersebut akan dikenakan pajak sesuai dengan peraturan perundang-undangan perpajakan yang berlaku. Jumlah pajak yang dikenakan akan menjadi tanggungan Pemegang Saham yang bersangkutan serta dipotong dari jumlah dividen tunai akhir yang menjadi hak Pemegang Saham yang bersangkutan.<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Sesuai dengan Surat Edaran Direktur Jenderal Pajak No. SE-08/Pj.35/1993 jo. S-101/Pj.43/ 1996, para pemegang saham berkewarganegaraan asing yang negaranya mempunyai Persetujuan Penghindaran Pajak Berganda (P3B) dengan Indonesia, wajib menyerahkan asli Surat Keterangan Domisili dari negara asalnya atau copy surat tersebut yang telah dilegalisasi Kantor Pelayanan Pajak Perusahaan Go Publik kepada PT Datindo Entrycom atau KSEI, selambat-lambatnya tanggal 18 Juni 2007 pukul 16.00 WIB. Tanpa adanya surat tersebut di atas, dividen yang dibayarkan kepada Pemegang Saham Asing akan dikenakan PPh Pasal 26 dengan tarif 20%.<o:p></o:p></span></li></ol> <p class="MsoNormal" style="text-align: justify; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Referensi<o:p></o:p></span></b></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: Wingdings;"><span style="">Ø<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><a href="http://www.contohskripsitesis.com/backup/skripsi/akuntansi_9.htm"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;">http://www.contohskripsitesis.com/backup/skripsi/akuntansi_9.htm</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: Wingdings;"><span style="">Ø<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><a href="http://investasi7.wordpress.com/pembagian-deviden/"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;">http://investasi7.wordpress.com/pembagian-deviden/</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: Wingdings;"><span style="">Ø<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><a href="http://www.bni.co.id/HubunganInvestor/InvestorNews/tabid/291/articleType/ArticleView/articleId/205/Tata-Cara-Pembagian-Deviden-Tunai.aspx"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;">http://www.bni.co.id/HubunganInvestor/InvestorNews/tabid/291/articleType/ArticleView/articleId/205/Tata-Cara-Pembagian-Deviden-Tunai.aspx</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <div style=""><!--[if !supportFootnotes]-->
<br /> <hr align="left" size="1" width="33%"> <!--[endif]--> <div style="" id="ftn1"> <p class="MsoNormal"><a style="" href="#_ftnref1" name="_ftn1" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Calibri","sans-serif";">[1]</span></span><!--[endif]--></span></span></a> . <a href="http://www.contohskripsitesis.com/backup/skripsi/akuntansi_9.htm"><span style="font-size: 10pt; line-height: 115%; font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;">http://www.contohskripsitesis.com/backup/skripsi/akuntansi_9.htm</span></a> <o:p></o:p></p> </div> <div style="" id="ftn2"> <p class="MsoFootnoteText"><a style="" href="#_ftnref2" name="_ftn2" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[2]</span></span><!--[endif]--></span></span></a> . ibid<o:p></o:p></p> </div> <div style="" id="ftn3"> <p class="MsoFootnoteText"><a style="" href="#_ftnref3" name="_ftn3" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[3]</span></span><!--[endif]--></span></span></a> . ibid<o:p></o:p></p> </div> <div style="" id="ftn4"> <p class="MsoFootnoteText"><a style="" href="#_ftnref4" name="_ftn4" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Times New Roman","serif";">[4]</span></span><!--[endif]--></span></span></span></a><span style="font-family: "Times New Roman","serif";"> . ibid<o:p></o:p></span></p> </div> <div style="" id="ftn5"> <p class="MsoFootnoteText"><a style="" href="#_ftnref5" name="_ftn5" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Times New Roman","serif";">[5]</span></span><!--[endif]--></span></span></span></a><span style="font-family: "Times New Roman","serif";"> . ibid<o:p></o:p></span></p> </div> <div style="" id="ftn6"> <p class="MsoFootnoteText"><a style="" href="#_ftnref6" name="_ftn6" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Times New Roman","serif";">[6]</span></span><!--[endif]--></span></span></span></a><span style="font-family: "Times New Roman","serif";"> . </span><a href="http://investasi7.wordpress.com/pembagian-deviden/"><span style="font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;">http://investasi7.wordpress.com/pembagian-deviden/</span></a><span style="font-family: "Times New Roman","serif";"><o:p></o:p></span></p> </div> <div style="" id="ftn7"> <p class="MsoFootnoteText"><a style="" href="#_ftnref7" name="_ftn7" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Times New Roman","serif";">[7]</span></span><!--[endif]--></span></span></span></a><span style="font-family: "Times New Roman","serif";"> . ibid<o:p></o:p></span></p> </div> <div style="" id="ftn8"> <p class="MsoFootnoteText"><a style="" href="#_ftnref8" name="_ftn8" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[8]</span></span><!--[endif]--></span></span></a> . <span style="font-family: "Times New Roman","serif";">ibid</span><o:p></o:p></p> </div> <div style="" id="ftn9"> <p class="MsoFootnoteText"><a style="" href="#_ftnref9" name="_ftn9" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[9]</span></span><!--[endif]--></span></span></a> . <span style="font-family: "Times New Roman","serif";">ibid</span><o:p></o:p></p> </div> <div style="" id="ftn10"> <p class="MsoFootnoteText"><a style="" href="#_ftnref10" name="_ftn10" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[10]</span></span><!--[endif]--></span></span></a> . <span style="font-family: "Times New Roman","serif";">ibid</span><o:p></o:p></p> </div> <div style="" id="ftn11"> <p class="MsoFootnoteText"><a style="" href="#_ftnref11" name="_ftn11" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[11]</span></span><!--[endif]--></span></span></a> .<span style="font-family: "Times New Roman","serif";"> ibid</span><o:p></o:p></p> </div> <div style="" id="ftn12"> <p class="MsoFootnoteText"><a style="" href="#_ftnref12" name="_ftn12" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[12]</span></span><!--[endif]--></span></span></a>. <a href="http://www.bni.co.id/HubunganInvestor/InvestorNews/tabid/291/articleType/ArticleView/articleId/205/Tata-Cara-Pembagian-Deviden-Tunai.aspx"><span style="font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;">http://www.bni.co.id/HubunganInvestor/InvestorNews/tabid/291/articleType/ArticleView/articleId/205/Tata-Cara-Pembagian-Deviden-Tunai.aspx</span></a><o:p></o:p></p> </div> <div style="" id="ftn13"> <p class="MsoFootnoteText"><a style="" href="#_ftnref13" name="_ftn13" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Times New Roman","serif";">[13]</span></span><!--[endif]--></span></span></span></a><span style="font-family: "Times New Roman","serif";"> . ibid<o:p></o:p></span></p> </div> <div style="" id="ftn14"> <p class="MsoFootnoteText"><a style="" href="#_ftnref14" name="_ftn14" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Calibri","sans-serif";">[14]</span></span><!--[endif]--></span></span></a> . <span style="font-family: "Times New Roman","serif";">ibid</span><o:p></o:p></p> </div> </div> olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-1153763761537600742010-04-19T09:22:00.000-07:002010-05-20T08:05:20.211-07:00KEADILAN DISTRIBUSI DALAM EKONOMI ISLAM<meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 14"><meta name="Originator" content="Microsoft Word 14"><link rel="File-List" href="file:///C:%5CDOCUME%7E1%5COwner%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml"><!--[if gte mso 9]><xml> 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mso-level-tab-stop:none; mso-level-number-position:left; text-indent:-18.0pt;} @list l4:level9 {mso-level-number-format:roman-lower; mso-level-tab-stop:none; mso-level-number-position:right; text-indent:-9.0pt;} ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} --> </style><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Calibri","sans-serif"; mso-bidi-font-family:Arial;} </style> <![endif]--> <p class="MsoNormal" style="text-align: center; text-indent: 36pt; line-height: 150%;" align="center"><b><span style="line-height: 150%;font-family:";font-size:12;" >KEADILAN DISTRIBUSI DALAM EKONOMI ISLAM<a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=115376376153760074#_ftn1" name="_ftnref1" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b style=""><span style="line-height: 115%;font-family:";font-size:12;" >[1]</span></b></span><!--[endif]--></span></span></a><o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: center; text-indent: 36pt; line-height: 150%;" align="center"><i><span style="line-height: 150%;font-family:";font-size:12;" >Oleh: Adib Susilo/ Mua’amalat VI<o:p></o:p></span></i></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="line-height: 150%;font-family:";font-size:12;" >Pendahuluan<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Dalam dunia ekonomi distribusi merupakan salah satu kegiatan yang tidak mungkin bisa di hilangkan, karena distribusi apabila tidak dilaksanakan maka akan terjadi penumpukan produksi barang atau jasa. Telah banyak para ekonom-ekonom dunia dalam literaturnya<span style=""> </span>yang membahas tentang distribusi dan keadilan dalam distribusi. Baik itu ekonom muslim maupun ekonom kapitalis dan sosialis.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Dalam literature-literatur tersebut, para ekonom mengatakan bahwa dalam kegiatan ekonomi harus ada etika atau <i>moral hazard, </i>sehingga tidak terjadi ketimpangan-ketimpangan. Max weber dalam bukunya</span><i><span style="line-height: 150%;font-family:";font-size:12;" > The Protestant Ethic and The Spirit of Capitalism</span></i><span style="line-height: 150%;font-family:";font-size:12;" > mengatakan hal senada yaitu adanya hubungan antara etika, agama dan kegiatan ekonomi. Dan itulah yang ada dalam ekonomi islam dari sejak islam dilahirkan.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Namun dalam kenyataannya ekonom kapitalis memisahkan etika, ajaran agama, dengan kegiatan ekonomi. Etika yang ada dalam ekonomi kapitalis hanya didasari pertimbangan materi dan keuntungan semata. Sehingga makin terlihat kesenjangan antara si kaya dan si miskin. Dan hal itu sangat terasa pada masa sekarang ini. Dimana distribusi yang harusnya tersalurkan kepada masyarakat tidak tersalurkan. <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Salah satu contohnya adalah ihtikar atau menimbun barang sehingga barang menjadi langka dan harga barang menjadi naik. Hal ini dibenarkan oleh kaum kapitalis, karena etika menurut mereka berdasarkan pertimbangan materi. Jika hal ini berlanjut, maka distribusi yang seharusnya tersalurkan tidak tersalurkan. Sehingga kesenjangan yang terjadi antara si kaya dan si miskin seolah tak dapat di hilangkan.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Oleh karena itu di dalam distribusi harus ada keadilan, sehingga terciptalah keseimbangan dalam perekonomian. Yang jadi pertanyaa di sini adalah bagaimanakah keadilan distribusi dalam islam? Apa definisi adri distribusi dan keadilan itu? Di dalam makalah singkat ini penulis mencoba memaparkan itu secara ringkas.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="line-height: 150%;font-family:";font-size:12;" >Keadilan dan distribusi<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Untuk mengetahui apa dan bagaimana keadilan distribusi maka kita harus mengetahui apa pengertian dari keadilan dan distribusi itu sendiri. Keadilan adalah</span><span style="line-height: 150%;font-family:";font-size:12;" > kondisi kebenaran ideal secara moral mengenai sesuatu hal, baik menyangkut benda atau orang. Menurut sebagian besar teori, keadilan memiliki tingkat kepentingan yang besar. John Rawls, filsuf Amerika Serikat yang dianggap salah satu filsuf politik terkemuka abad ke-20, menyatakan bahwa "Keadilan adalah kelebihan (virtue) pertama dari institusi sosial, sebagaimana halnya kebenaran pada sistem pemikiran" .<a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=115376376153760074#_ftn2" name="_ftnref2" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:12;" >[2]</span></span><!--[endif]--></span></span></a> Tapi, menurut kebanyakan teori juga, keadilan belum lagi tercapai: "Kita tidak hidup di dunia yang adil".<a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=115376376153760074#_ftn3" name="_ftnref3" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:12;" >[3]</span></span><!--[endif]--></span></span></a> Kebanyakan orang percaya bahwa ketidakadilan harus dilawan dan dihukum, dan banyak gerakan sosial dan politis di seluruh dunia yang berjuang menegakkan keadilan. Tapi, banyaknya jumlah dan variasi teori keadilan memberikan pemikiran bahwa tidak jelas apa yang dituntut dari keadilan dan realita ketidakadilan, karena definisi apakah keadilan itu sendiri tidak jelas. keadilan intinya adalah lawan dari dholim yaitu meletakan seseuatu bukan pada tempatnya jadi keadilan itu meletakkan segala sesuatunya pada tempatnya. <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Sedangkan distribusi secara garis besar, dapat diartikan sebagai kegiatan pemasaran yang berusaha memperlancar dan mempermudah penyampaian barang dan jasa dari produsen kepada konsumen, sehingga penggunaannya sesuai dengan yang diperlukan (jenis, jumlah, harga, tempat, dan saat dibutuhkan). Dengan kata lain, proses distribusi merupakan aktivitas pemasaran yang mampu:<o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:";font-size:12;" ><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><span style="line-height: 150%;font-family:";font-size:12;" >Menciptakan nilai tambah produk melalui fungsi-fungsi pemasaran yang dapat merealisasikan kegunaan/utilitas bentuk, tempat, waktu, dan kepemilikan.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:";font-size:12;" ><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><span style="line-height: 150%;font-family:";font-size:12;" >Memperlancar arus saluran pemasaran (marketing channel flow) secara fisik dan non-fisik. Yang dimaksud dengan arus pemasaran adalah aliran kegiatan yang terjadi di antara lembaga-lembaga pemasaran yang terlibat di dalam proses pemasaran. Arus pemasaran tersebut meliputi arus barang fisik, arus kepemilikan, arus informasi, arus promosi, arus negosiasi, arus pembayaran, arus pendanaan, arus penanggungan risiko, dan arus pemesanan.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Dalam pelaksanaan aktivitas-aktivitas distribusi, perusahaan kerapkali harus bekerja sama dengan berbagai perantara (middleman) dan saluran distribusi (distribution channel) untuk menawarkan produknya ke pasar.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Secara lebih eksplisit dalam dalam al-Qur’an telah dijelaskan apa yang dimaksud dengan distribusi, yaitu sebagaimana firman Allah berikut ini :<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span dir="rtl" style="line-height: 150%;font-family:";font-size:12;" lang="AR-SA" >الَّذِينَ يُؤْمِنُونَ بِالْغَيْبِ وَيُقِيمُونَ الَصلوةَ وَمِمَّا رَزَقْنَاهُمْ يُنفِقُونَ</span><span style="line-height: 150%;font-family:";font-size:12;" ><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >(yaitu) mereka yang beriman kepada yang ghaib, yang mendirikan shalat dan menafkahkan sebagian rizki yang Kami anugerahkan kepada mereka. (al-Baqarah : 3)<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span dir="rtl" style="line-height: 150%;font-family:";font-size:12;" lang="AR-SA" >مَا أَفَاءَ اللَّهُ عَلَى رَسُولِهِ مِنْ أَهْلِ الْقُرَى فَلِلَّهِ وَلِلرَّسُولِ وَلِذِي الْقُرْبَى وَالْيَتَامَى وَالْمَسَاكِينِ وَابْنِ السَّبِيلِ كَيْ لَا يَكُونَ دُولَةً بَيْنَ الْأَغْنِيَاءِ مِنْكُمْ وَمَا آتَاكُمْ الرَّسُولُ فَخُذُوهُ وَمَا نَهَاكُمْ عَنْهُ فَانْتَهُوا وَاتَّقُوا اللَّهَ إِنَّ اللَّهَ شَدِيدُ الْعِقَابِ</span><span style="line-height: 150%;font-family:";font-size:12;" ><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Apa saja harta rampasan (fa’i) yang diberikan Allah kepada Rasul-Nya yang berasal dari penduduk kota-kota maka adalah untuk Allah, untuk Rasul, kaum kerabatnya, anak-anak yatim, orang-orang miskin dan orang-orang yang dalam perjalanan, supaya harta itu jangan beredar hanya di antara orang-orang kaya saja di antara kamu. Apa yang diberikan Rasul kepadamu maka terimalah dia. Dan apa yang dilarangnya bagimu maka tinggalkanlah. Dan bertaqwalah kepada Allah. Sesungguhnya Allah sangat keras hukum-Nya. (al-Hasyr : 7)<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Distribusi memiliki tujuan, dan tujuan dalam distribusi ada 4:<o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:";font-size:12;" ><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><span style="line-height: 150%;font-family:";font-size:12;" >menyalurkan barang sampai ke konsumen<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:";font-size:12;" ><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><span style="line-height: 150%;font-family:";font-size:12;" >meraih keuntungan<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:";font-size:12;" ><span style="">3.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><span style="line-height: 150%;font-family:";font-size:12;" >memperlancar proses produksi<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:";font-size:12;" ><span style="">4.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><span style="line-height: 150%;font-family:";font-size:12;" >membantu konsumen mendapatkan barang<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >agar distribusi itu lancar dalam menyalurkan barang atau jasa, distributor memiliki tiga macam cara, yaitu :<o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:";font-size:12;" ><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><span style="line-height: 150%;font-family:";font-size:12;" >Distribusi langsung, yaitu distribusi yang dilakukan langsung oleh produsen kepada konsumen. Biasanya dilakukan bila barang tidak tahan lama dan luas pasar kecil.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:";font-size:12;" ><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><span style="line-height: 150%;font-family:";font-size:12;" >Distribusi semi langsung, distribusi yang mempergunakan jasa agen menjual barangnya di wilayah tertentu sebagai perwakilan produsen. misalnya dalam otomotif kita kenal dengan ATPM atau Agen Tunggal Pemegang Merek.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:";font-size:12;" ><span style="">3.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><span style="line-height: 150%;font-family:";font-size:12;" >Distribusi tidak langsung, yaitu distribusi yang melalui banyak perantara seperti grosir, warung, pedagang asongan.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Dalam distribusi ada unsur penting yaitu perantara dan dibagi menjadi :<o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:";font-size:12;" ><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><span style="line-height: 150%;font-family:";font-size:12;" >Agen, perantara yang bertugas menjual barang dari sebuah lembaga produsen di wilayah tertentu dengan harga yang ditetapkan produsen. pendapatannya disebut gaji, bonus.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:";font-size:12;" ><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><span style="line-height: 150%;font-family:";font-size:12;" >Komisioner, perantara atas nama sendiri dan tidak bertanggung jawab kepada salah satu produsen. Pendapatannya disebut komisi.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Makelar, perantara atas nama sebuah lembaga distribusi. Terikat pada peraturan yang telah disepakati dan pendapatannya disebut kurtasi atau provisi.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="line-height: 150%;font-family:";font-size:12;" >Keadilan distribusi dalam islam<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" lang="EN-GB" >Distribusi dalam ekonomi kapitalis dilakukan dengan cara memberikan kebebasan memiliki dan kebebasan berusaha bagi semua individu masyarakat, sehingga setiap individu masyarakat bebas memperoleh kekayaan sejumlah yang ia mampu dan sesuai dengan factor produksi yang dimilikinya dengan tidak memperhatikan apakah pendistribusian tersebut merata dirasakan oleh semua individu masyarakat atau hanya bagi sebagian saja.<a name="sdfootnote48anc"></a><a href="http://www.blogger.com/post-create.do#sdfootnote48sym"></a><span style=""></span><a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=115376376153760074#_ftn4" name="_ftnref4" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:12;" lang="EN-GB" >[4]</span></span><!--[endif]--></span></span></a> Teori yang diterapkan oleh system kapitalis ini adalah salah dan dalam pandangan ekonomi Islam adalah <i>dzalim </i>sebab apabila teori tersebut diterapkan maka berimplikasi pada penumpukan kekayaan pada sebagian pihak dan ketidakmampuan di pihak yang lain.<a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=115376376153760074#_ftn5" name="_ftnref5" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:12;" lang="EN-GB" >[5]</span></span><!--[endif]--></span></span></a><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" lang="EN-GB" >Lalu bagaimanakah dengan islam?</span><span style="line-height: 150%;font-family:";font-size:12;" > Sistem ekonomi yang berbasis Islam menghandaki bahwa dalam hal pendistribusian harus berdasarkan dua sendi, yaitu sendi <i>kebebasan </i>dan <i>keadilan kepemilikan.<a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=115376376153760074#_ftn6" name="_ftnref6" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b style=""><span style="line-height: 115%;font-family:";font-size:12;" >[6]</span></b></span><!--[endif]--></span></span></a> </i><span style=""> </span>Kebebasan disini adalah kebebasan dalam bertindak yang di bingkai oleh nilai-nilai agama dan keadilan tidak seperti pemahaman kaum kapitalis yang menyatakannya sebagai tindakan membebaskan manusia untuk berbuat dan bertindak tanpa campur tangan pihak mana pun, tetapi sebagai keseimbangan antara individu dengan unsur materi dan spiritual yang dimilikinya, keseimbangan antara individu dan masyarakat serta antara suatu masyarakat dengan masyarakat lainnya. Keberadilan dalam pendistribusian ini tercermin dari larangan dalam al-Qur’an agar supaya harta kekayaan tidak diperbolehkan menjadi barang dagangan yang hanya beredar diantara orang-orang kaya saja, akan tetapi diharapkan dapat memberi kontribusi kepada kesejahteraan masyarakat sebagai suatu keseluruhan.<a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=115376376153760074#_ftn7" name="_ftnref7" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:12;" >[7]</span></span><!--[endif]--></span></span></a><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" lang="SV" >Sistem ekonomi Islam sangat melindungi kepentingan setiap warganya baik yang kaya maupun yang miskin dengan memberikan tanggung jawab moral terhadap si kaya untuk memperhatikan si miskin. Islam mengakui sistem hak milik pribadi secara terbatas, setiap usaha apa saja yang mengarah ke penumpukan kekayaan yang tidak layak dalam tangan segelintir orang dikutuk. al-Qur’an menyatakan agar si kaya mengeluarkan sebagian dari rezekinya untuk kesejahteraan masyarakat, baik dengan jalan zakat, sadaqah, hibah, wasiat dan sebagainya, sebab kekayaan harus tersebar dengan baik.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="line-height: 150%;font-family:";font-size:12;" lang="SV" >Kesimpulan<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" lang="SV" >Bahwasanya dalam distribusi harus ada keadilan agar tercipta keseimbangan dalam perekonomian. Dimana islam telah mengaturnya di dalam Al-Qur’an dengan sedikit contoh distribusi sebagai ilustrasi. <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span dir="rtl" style="line-height: 150%;font-family:";font-size:12;" lang="AR-SA" >مَا أَفَاءَ اللَّهُ عَلَى رَسُولِهِ مِنْ أَهْلِ الْقُرَى فَلِلَّهِ وَلِلرَّسُولِ وَلِذِي الْقُرْبَى وَالْيَتَامَى وَالْمَسَاكِينِ وَابْنِ السَّبِيلِ كَيْ لَا يَكُونَ دُولَةً بَيْنَ الْأَغْنِيَاءِ مِنْكُمْ وَمَا آتَاكُمْ الرَّسُولُ فَخُذُوهُ وَمَا نَهَاكُمْ عَنْهُ فَانْتَهُوا وَاتَّقُوا اللَّهَ إِنَّ اللَّهَ شَدِيدُ الْعِقَابِ</span><span style="line-height: 150%;font-family:";font-size:12;" ><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Apa saja harta rampasan (fa’i) yang diberikan Allah kepada Rasul-Nya yang berasal dari penduduk kota-kota maka adalah untuk Allah, untuk Rasul, kaum kerabatnya, anak-anak yatim, orang-orang miskin dan orang-orang yang dalam perjalanan, supaya harta itu jangan beredar hanya di antara orang-orang kaya saja di antara kamu. Apa yang diberikan Rasul kepadamu maka terimalah dia. Dan apa yang dilarangnya bagimu maka tinggalkanlah. Dan bertaqwalah kepada Allah. Sesungguhnya Allah sangat keras hukum-Nya. (al-Hasyr : 7)<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Seperti dijelaskan dari ayat di atas, bahwa agar harta kekayaan tidak hanya beredar di antara orang-orang kaya maka harus ada distribusi kepada asnaf yang tersebut di dalam Al-Qur’an.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-family:";font-size:12;" >Yang terjadi saat ini adalah bahwa distribusi belum merata sehingga menciptakan kesenjangan social yang tinggi antara orang kaya dan orang miskin. Hal ini di karenakan system kapitalis yang menjunjung tinggi kebebasan individu dalam kegiatan ekonomi sehingga meng-halal-kan apapun untuk kesejahteraan individual.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><b><span style="line-height: 150%;font-family:";font-size:12;" lang="SV" >Referensi<o:p></o:p></span></b></p> <p class="MsoListParagraphCxSpFirst" style="margin-left: 54pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:Wingdings;font-size:12;" lang="SV" ><span style="">Ø<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><span style="line-height: 150%;font-family:";font-size:12;" >John Rawls, A Theory of Justice (revised edn, Oxford: OUP, 1999)</span><span style="line-height: 150%;font-family:";font-size:13;" lang="SV" ><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:Wingdings;font-size:12;" lang="SV" ><span style="">Ø<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><span style="line-height: 150%;font-family:";font-size:12;" >Thomas Nagel, 'The Problem of Global Justice', Philosophy and Public Affairs 33(2005)</span><span style="line-height: 150%;font-family:";font-size:14;" lang="SV" ><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:Wingdings;font-size:12;" lang="SV" ><span style="">Ø<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><span style="line-height: 150%;font-family:";font-size:12;" >Muhammad Sofyan. <i>Distribusi Dalam Ekonomi Islam</i>. Pada </span><span style="line-height: 150%;font-family:";font-size:12;" ><a href="http://www.msi-uii.net/"><span style="color:black;">http://www.msi-uii.net</span></a></span><span style="line-height: 150%;font-family:";font-size:12;" > di akses pada 22 Desember 2009</span><span style="line-height: 150%;font-family:";font-size:18;" lang="SV" ><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:Wingdings;font-size:12;" lang="SV" ><span style="">Ø<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><span style="line-height: 150%;font-family:";font-size:12;" lang="SV" >http://hermaninbismillah.blogspot.com/2010/01/keadilan-distributif-dalam-ekonomi.html<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin-left: 54pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><span style="line-height: 150%;font-family:Wingdings;font-size:12;" lang="SV" ><span style="">Ø<span style=";font-family:";font-size:7;" > </span></span></span><!--[endif]--><span dir="ltr"></span><span style="line-height: 150%;font-family:";font-size:12;" >Yusuf Qardhawi, <i>Norma dan Etika Ekonomi Islam. </i>Terj. Zainal Arifin dan Dahlia Husin, (Jakarta: Gema Insani Press, 2001)</span><span style="line-height: 150%;font-family:";font-size:22;" lang="SV" ><o:p></o:p></span></p> <div style=""><!--[if !supportFootnotes]-->
<br /> <hr align="left" size="1" width="33%"> <!--[endif]--> <div style="" id="ftn1"> <p class="MsoFootnoteText"><a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=115376376153760074#_ftnref1" name="_ftn1" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:10;" >[1]</span></span><!--[endif]--></span></span></a> . di sampaikan pada kajian ekonomi islam hari senin tanggal 15 april 2009<o:p></o:p></p> </div> <div style="" id="ftn2"> <p class="MsoFootnoteText"><a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=115376376153760074#_ftnref2" name="_ftn2" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:10;" >[2]</span></span><!--[endif]--></span></span></a> . John Rawls, A Theory of Justice (revised edn, Oxford: OUP, 1999), p. 3<o:p></o:p></p> </div> <div style="" id="ftn3"> <p class="MsoFootnoteText"><a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=115376376153760074#_ftnref3" name="_ftn3" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:10;" >[3]</span></span><!--[endif]--></span></span></a> . Thomas Nagel, 'The Problem of Global Justice', Philosophy and Public Affairs 33(2005): 113-47. p. 113<o:p></o:p></p> </div> <div style="" id="ftn4"> <p class="MsoFootnoteText"><a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=115376376153760074#_ftnref4" name="_ftn4" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:10;" >[4]</span></span><!--[endif]--></span></span></a> . <span style=";font-family:";font-size:8;" >Muhammad Sofyan. <i>Distribusi Dalam Ekonomi Islam</i>. Pada </span><span style="font-size:8;"><a href="http://www.msi-uii.net/"><span style=";font-family:";color:black;" >http://www.msi-uii.net</span></a></span><span style=";font-family:";font-size:8;" > di akses pada 22 Desember 2009</span><o:p></o:p></p> </div> <div style="" id="ftn5"> <p class="MsoFootnoteText"><a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=115376376153760074#_ftnref5" name="_ftn5" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:10;" >[5]</span></span><!--[endif]--></span></span></a> . http://hermaninbismillah.blogspot.com/2010/01/keadilan-distributif-dalam-ekonomi.html<o:p></o:p></p> </div> <div style="" id="ftn6"> <p class="MsoFootnoteText"><a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=115376376153760074#_ftnref6" name="_ftn6" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:10;" >[6]</span></span><!--[endif]--></span></span></a> .<span style=""> </span><span style=";font-family:";font-size:8;" >Yusuf Qardhawi, <i>Norma dan Etika Ekonomi Islam. </i>Terj. Zainal Arifin dan Dahlia Husin, (Jakarta: Gema Insani Press, 2001)</span><span style="font-size:6;"><o:p></o:p></span></p> </div> <div style="" id="ftn7"> <p class="MsoFootnoteText"><a style="" href="http://www.blogger.com/post-edit.g?blogID=3575203191180127307&postID=115376376153760074#_ftnref7" name="_ftn7" title=""><span class="MsoFootnoteReference"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="line-height: 115%;font-family:";font-size:10;" >[7]</span></span><!--[endif]--></span></span></a> . op.cit.<o:p></o:p></p> </div> </div> olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-68865394882045790602010-04-17T20:27:00.000-07:002010-05-20T08:05:38.556-07:00KEBIJAKAN DEVIDEN DALAM SEBUAH PERUSAHAANPendahuluan<br />Kemajuan perekonomian suatu negara dapat salah satunya dapat direfleksikan oleh aktivitas pasar modal yang ada di negara tersebut. Hal ini didasarkan pada fungsi pasar modal sebagai prasarana transaksi modal yang dapat mempengaruhi pembangunan ekonomi suatu negara. <br />Sebagai pasar yang sedang berkembang (emerging market), pergerakan harga ekuitas di pasar modal Indonesia berfluktuasi relatif tinggi. Kondisi tersebut dipengaruhi oleh beberapa faktor antara lain informasi luar perusahaan (eksternal), serta informasi internal perusahaan, termasuk didalamnya adalah pengumuman pembagian dividen. Pengumuman pembagian dividen merupakan salah satu faktor penting yang dapat mempengaruhi investor untuk berinvestasi. Hasil-hasil penelitian sebelumnya menunjukkan bahwa return saham dan harga saham bereaksi terhadap pengumuman dividen dilihat dari besarnya dividen yang dibagikan (Sularso 2003 dan Pujiono 2002). Reaksi tersebut terjadi khususnya pada hari-hari di sekitar tanggal ex-dividend . <br />Namun bagaimanakah kebijakan deviden? Dan bagaimanakah tatacara pembagian deviden? Makalah singkat ini akan membahas tatacara pembagian deviden.<br />Kebijakan deviden<br />Kebijakan dividen adalah rencana tindakan yang harus diikuti dalam membuat keputusan dividen (Gitman, 2000). Kebijakan perusahaan dalam membayar dividen berbeda-beda. Berbeda dengan preferred stocks, pemegang saham biasa (common stock) umumnya menerima pembayaran yang didasarkan pada salah satu dari 3 jenis kebijakan dividen, yaitu: 1) Constant-Payout-Ratio Dividend Policy adalah kebijakan dividen yang didasarkan dengan persentase tertentu dari pendapatan, 2) Regular Dividend Policy adalah kebijakan dividen yang didasarkan atas pembayaran dividen dengan rupiah yang tetap dalam setiap periode. Seringkali kebijakan dividen teratur digunakan dengan memakai target rasio pembayaran dividen dan 3) Low-Regular-an-Extra Dividend Policy adalah kebijakan dividen yang didasarkan pembayaran dividen rendah yang teratur, ditambah dengan dividen ekstra jika ada jaminan pendapatan. Pengambilan keputusan finansial oleh manajemen dapat menyebabkan perubahan nilai saham perusahaan .<br />Dalam kondisi perekonomian normal, tindakan manajemen yang menyebabkan pendapatan dividen meningkat (changes in expected return) akan meningkatkan nilai saham. Sebaliknya, tindakan manajemen yang dapat meningkatkan risiko (changes in risk) akan meningkatkan required return dan menurunkan nilai saham dan sebaliknya . <br />Karena keputusan manajemen, terutama yang berkaitan dengan masalah finansial perusahaan, seringkali mempengaruhi baik risiko maupun return secara bersamaan, maka dampak terhadap nilai saham tergantung kepada ukuran besar-kecilnya perubahan variabel-variabel tersebut . <br />Dampak lain yang ditimbulkan oleh kebijakan dividen adalah bahwa kebijakan tersebut secara langsung akan berpengaruh negatif dengan leverage keuangan perusahaan (Pujiono, 2002). Artinya, debt to equity ratio akan meningkat sesuai dengan proporsi dividen yang akan dibagikan. Meningkatnya nilai leverage maka penilaian terhadap perusahaan menjadi buruk yang selanjutnya akan mempengaruhi harga saham di pasar .<br />Tata cara pembagian deviden<br />Pada Level Bebas, Investor mendapat komisi 75% dari setiap Investor yang bergabung dengan memakai sponsornya. Sisa 25% merupakan bagian dari Investasi7. Namun Investasi7 tidak mengambil semua dari 25% tersebut. Disinilah kelebihan Investasi7 dibandingkan dengan Bisnis Internet lainnya. Dari total dana yang terkumpul dari penyisihan 25% tersebut, kami menyisihkan 10%nya untuk dibagikan kembali ke semua Investor. Inilah yang dimaksud dengan Deviden .<br />Semua Investor berhak memperoleh Pembagian Deviden dengan memenuhi syarat berikut :<br />1. Telah mencapai Level Bebas.<br />2. Telah aktif bergabung dengan Investasi7 minimal selama 2 bulan.<br />Adapun pembagian Deviden mengikuti ketentuan berikut :<br />1. Deviden dibagi setiap akhir Bulan Juni dan Akhir Bulan Desember.<br />2. Seluruh Deviden yang terkumpul pada setiap Semester, ditotal untuk mendapatkan Jumlah Dana yang harus dibagi.<br />3. Total Deviden tersebut dibagi ke seluruh Investor yang memenuhi syarat dengan persentase sesuai dengan Jumlah Sponsor yang diperoleh Investor pada Level Bebas selama 1 Semester.<br />4. Angka Persentase diperoleh, dengan menjumlah seluruh Investor yang bergabung dengan Investasi7 dari Level Bebas pada Periode tersebut, dibagi dengan Jumlah Sponsor yang diperoleh Investor masing-masing.<br />5. Hasil Deviden langsung ditransfer ke Rekening Investor selama Minggu Pertama Bulan Juli dan Januari, diikuti dengan Laporan Pembagian Deviden yang dikirimkan ke email Investor.<br />Sebagai ilustrasi :<br />Selama Periode Januari – Juni beberapa Investor bergabung dengan Investasi7.<br />No. Nama Waktu<br />Bergabung Level <br />yang Dicapai Jumlah Investor <br />yang disponsori<br />1. A Januari Level Bebas 100<br />2. B Februai Level Equivalen 4<br />3. C Maret Level Bebas 75<br />4. D April Level Bebas 50<br />5. E Mei Level Equivalen 6<br />6. F Mei Level Bebas 20<br />7. G Juni Level Bebas 200<br /> <br />Dari Ilustrasi diatas terlihat ada 7 Investor yang telah bergabung (sebenarnya 462Investor, kalau ditotal dengan Jumlah Investor yang disponsori, tapi untuk mempermudah ilustrasi jumlah tersebut tidak ikut dihitung). Dari 7 Investor tersebut, tidak semua akan menerima Pembagian Deviden pada Akhir Bulan Juni. Karena sesuai dengan syarat, hanya Investor yang telah mencapai Level Bebas dan minimal telah bergabung selama 2 bulan yang berhak menerimanya. Berarti B dan E belum berhak menerima Deviden karena masih berada pada Level Equivalen. Demikian Juga dengan F dan G, walau telah mencapai Level Bebas namun belum 2 bulan aktif .<br />Sehingga yang berhak menerima Pembagian Deviden adalah A, C dan D. Untuk menentukan persentase Deviden yang diperoleh ketiga Investor tersebut mengikuti perhitungan berikut :<br />No. Nama Waktu<br />Bergabung Level <br />yang Dicapai Jumlah Investor yang disponsori<br />1. A Januari Level Bebas 100<br />2. C Maret Level Bebas 75<br />3. D April Level Bebas 50<br /> <br />Jumlah Investor = 3<br />Total Investor yang disponsori = 225<br />Berarti: <br />A berhak memperoleh bagian Deviden sebesar 100/225 = 44,4%<br />B berhak memperoleh bagian Deviden sebesar 75/225 = 33,3%<br />C berhak memperoleh bagian Deviden sebesar 50/225 = 22,2%<br />Contoh pembagian deviden di PT BANK NEGARA INDONESIA (PERSERO) Tbk beserta jadwalnya<br />Sehubungan dengan keputusan Rapat Umum Pemegang Saham Tahunan Perseroan Jenderal Sudirman Kav. 1, Jakarta 10220, dengan ini diberitahukan bahwa Perseroan akan membagikan Dividen Tunai kepada Pemegang Saham Perseroan dari Laba Bersih Perseroan Tahun Buku 2006, yaitu sebesar Rp 962.922.336.500,- atau setiap 1 saham berhak menerima Dividen Tunai sebesar Rp 72,50. Berkenaan dengan hal tersebut, Perseroan mengumumkan Jadwal dan Tata Cara Pembagian Dividen Tunai Tahun Buku 2006 sebagai berikut :<br /><br />I. Jadwal Pembagian Dividen <br />1. Cum Dividen di Pasar Reguler dan Negosiasi: tanggal 13 Juni 2007<br />2. Ex Dividen di Pasar Reguler dan Negosiasi: tanggal 14 Juni 2007<br />3. Cum Dividen di Pasar Tunai: tanggal 18 Juni 2007<br />4. Ex Dividen di Pasar Tunai: tanggal 19 Juni 2007<br />5. Recording date Daftar Pemegang Saham yang berhak atas Dividen Tunai: tanggal 18 Juni 2007<br />6. Pembayaran Dividen Tunai: tanggal 2 Juli 2007<br />II. Tata Cara Pembagian Dividen <br />1. Dividen Tunai akan dibagikan kepada Pemegang Saham yang namanya tercatat dalam Daftar Pemegang Saham Perseroan pada tanggal 18 Juni 2007 sampai dengan pukul 16.00 WIB.<br />2. Bagi Pemegang Saham yang telah melakukan konversi saham-sahamnya (sahamnya dicatatkan dalam penitipan kolektif pada PT Kustodian Sentral Efek Indonesia atau KSEI), dividen akan dikreditkan ke dalam rekening efek Perusahaan Efek atau Bank Kustodian di salah satu Bank Pembayar KSEI. Konfirmasi tertulis mengenai hasil pendistribusian Dividen Tunai akan disampaikan oleh KSEI kepada Perusahaan Efek dan atau Bank Kustodian. Untuk selanjutnya Pemegang Saham akan menerima informasi saldo Rekening Efeknya dari Perusahaan Efek dan atau Bank Kustodian dimana Pemegang Saham membuka rekeningnya.<br />3. Bagi Pemegang Saham yang belum melakukan konversi saham, dividen akan dibayarkan dengan cara mengirimkan Surat Pemberitahuan Pembayaran Dividen ("SPPD"), ke alamat para Pemegang Saham yang bersangkutan. Dividen akan dibayarkan secara tunai di seluruh cabang BNI sesuai dengan jadwal tersebut di atas selama jangka waktu 5 ( lima ) tahun sejak tanggal pembayaran dividen yaitu tanggal 2 Juli 2007. Dalam hal dividen tidak diambil dalam jangka waktu tersebut, maka dividen hanya dapat dicairkan di BNI Kantor Layanan Wisma 46, Komplek Kota BNI, Jl. Jend. Sudirman Kav.1 Jakarta 10220. Bagi pemegang saham yang menghendaki pembayaran dengan cara pemindah bukuan (Bank Transfer), diharapkan untuk memberitahukan nama Bank serta nomor rekeningnya kepada Biro Administrasi Efek Perseroan yaitu : PT Datindo Entrycom, Puri Datindo belakang Wisma Diners Club Annex, Jl. Jend. Sudirman Kav. 34-35, Jakarta 10220 Telp: (021) 5709009, Fax: (021) 5709026 paling lambat tanggal 18 Juni 2007 sampai dengan pukul 16.00 WIB. Transfer hanya akan dilakukan ke rekening atas nama yang sama dengan nama Pemegang Saham dalam Daftar Pemegang Saham Perseroan dan jumlah dividen yang akan ditransfer berjumlah minimal Rp 10.000,- (sepuluh ribu Rupiah).<br />4. Dimulainya pembayaran dividen ke dalam rekening efek Perusahaan Efek atau Bank Kustodian di KSEI adalah tanggal 2 Juli 2007.<br />5. Dividen tunai tersebut akan dikenakan pajak sesuai dengan peraturan perundang-undangan perpajakan yang berlaku. Jumlah pajak yang dikenakan akan menjadi tanggungan Pemegang Saham yang bersangkutan serta dipotong dari jumlah dividen tunai akhir yang menjadi hak Pemegang Saham yang bersangkutan.<br />6. Sesuai dengan Surat Edaran Direktur Jenderal Pajak No. SE-08/Pj.35/1993 jo. S-101/Pj.43/ 1996, para pemegang saham berkewarganegaraan asing yang negaranya mempunyai Persetujuan Penghindaran Pajak Berganda (P3B) dengan Indonesia, wajib menyerahkan asli Surat Keterangan Domisili dari negara asalnya atau copy surat tersebut yang telah dilegalisasi Kantor Pelayanan Pajak Perusahaan Go Publik kepada PT Datindo Entrycom atau KSEI, selambat-lambatnya tanggal 18 Juni 2007 pukul 16.00 WIB. Tanpa adanya surat tersebut di atas, dividen yang dibayarkan kepada Pemegang Saham Asing akan dikenakan PPh Pasal 26 dengan tarif 20%.<br />Referensi<br /> http://www.contohskripsitesis.com/backup/skripsi/akuntansi_9.htm<br /> http://investasi7.wordpress.com/pembagian-deviden/<br />http://www.bni.co.id/HubunganInvestor/InvestorNews/tabid/291/articleType/ArticleView/articleId/205/Tata-Cara-Pembagian-Deviden-Tunai.aspxolysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-67451707486796528452010-04-17T10:10:00.000-07:002010-05-20T08:12:25.186-07:00SEJARAH SINGKAT KAPITALISME<meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 14"><meta name="Originator" content="Microsoft Word 14"><link rel="File-List" href="file:///C:%5CDOCUME%7E1%5COwner%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml"><link 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mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Arial; mso-bidi-theme-font:minor-bidi; mso-bidi-language:TH;} </style> <![endif]--> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; text-indent: 36pt; line-height: normal;" align="center"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">SEJARAH SINGKAT KAPITALISME</span></b><a style="" href="#_ftn1" name="_ftnref1" title=""><span class="MsoFootnoteReference"><b><span style="font-size: 16pt; font-family: "Times New Roman","serif";" lang="IN"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b style=""><span style="font-size: 16pt; line-height: 115%; font-family: "Times New Roman","serif";" lang="IN">[1]</span></b></span><!--[endif]--></span></span></b></span></a><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN"><o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; text-indent: 36pt; line-height: normal;" align="center"><i><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">Oleh: Adib Susilo/ mu’amalat 5<o:p></o:p></span></i></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">Kapitalisme sebenarnya bukanlah hal yang baru untuk untuk di perbincangkan, tetapi melihat pengaruhnya yang masih begitu kuat terhadap kehidupan social ekonomi masyarakat dunia umumnya dan Indonesia khususnya<span style=""> </span>membuat kapitalisme tak pernah berhenti untuk diperbincangkan. </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Oleh karena itu tiada salah bila kita sekali lagi mengenal sedikit tentang kapitalisme. <o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Kata kapitalisme berasal dari capital yang berarti modal, dengan yang dimaksud modal adalah alat produksi seperti tanah, uang dan lain sebagainya. Dan kata isme berarti suatu paham atau ajaran. Jadi arti kapitalisme itu sendiri adalah suatu ajaran atau paham tentang modal atau segala sesuatu dihargai dan diukur dengan uang.</span><a style="" href="#_ftn2" name="_ftnref2" title=""><span class="MsoFootnoteReference"><span style="font-size: 10pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%; font-family: "Times New Roman","serif";">[2]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> paham kapitalisme ini meyakini bahwa pemilik modal bisa melakukan usahanya untuk meraih keuntungan sebesar-besarnya. Demi prinsip tersebut, maka pemerintah tidak dapat melakukan intervensi pasar guna keuntungan bersama. Walaupun demikian, kapitalisme sebenarnya tidak memiliki definisi universal yang bisa diterima secara luas.</span><a style="" href="#_ftn3" name="_ftnref3" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[3]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Paham ini<b> </b>berazas atas pengembangan hak milik pribadi dan pemeliharaannya serta perluasan faham kebebasan. Sehingga dalam prakteknya menciptakan kesenjangnan social yang tinggi antara si kaya dan si miskin. Yang kaya semakin kaya dan yang msikin semakin miskin.</span><a style="" href="#_ftn4" name="_ftnref4" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[4]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Sebelum kita masuk kepada paham tersebut, marilah kita melihat kebelakang yaitu sejarah kapitalisme itu sendiri. Bagaimana munculnya kapitalisme? Siapa pula tokoh-tokohnya? Makalah singkat ini akan membahas sejarah kapitalisme secara singkat dan beberapa tokoh-tokohnya.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Sejarah Berdiri Dan Tokoh-Tokohnya<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Eropa pernah diperintah kerajaan Romawi yg telah mewariskan sistem feodalistik. Dalam rentang waktu antara abad ke-14 sampai abad ke-16 muncul apa y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g disebut kelas <i>bourgeois</i> mengiring tahap feodal dimana keduanya saling mengisi. Kemudian sejak awal abad ke-16 secara bertahap fase borjuis disusul d</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">e</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">a</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">n fase kapitalisme.</span><a style="" href="#_ftn5" name="_ftnref5" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[5]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Kapitalisme yang muncul setelah feodalisme runtuh secara garis besar terbagi menjadi tiga fase</span><a style="" href="#_ftn6" name="_ftnref6" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[6]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";">:<o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style=""> </span>Kapitalisme Awal ( 1500 – 1750 ). Kapitalisme pada fase ini masih mengacu pada kebutuhan pokok yang ditandai dengan hadirnya industri sandang di Inggris sejak abad XVI sampai abad XVIII. Dan berlanjut pada usaha perkapalan, pergudangan, bahan- bahan mentah, barang- barang jadi dan variasi bentuk kekayaan yang lain. Dan kemuadian berubah menjadi perluasan kapasitas produksi, dan talenta kapitalisme ini yang kemudian hari justru banayk menelan korban. Di perkotaan, para saudagar kapitalis menjual barang-barang produksi mereka dalam satu perjalanan dari satu tempat ke tempat lainnya. Mula-mula mereka menjual barang pada teman sesama saudagar seperjalanan, lalu berkembang menjadi perdagangan public. Sementara di wilayah pedesaan saat itu masih cenderung feodalistik. Dalam hal ini Russel mengemukakan adanya tiga faktor yang menghambat kapitalisme di pedesaan dan berbagai wilayah lain.</span><a style="" href="#_ftn7" name="_ftnref7" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[7]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 7pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Kendala itu adalah <o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">a.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Tanah yang ada hanya digunakan untuk bercocok tanam, sehingga hasil produksinya sangat terbatas. Russel mengusulkan untuk mengubah tanah menjadi sesuatu yang lebih menguntungkan ( profitable ). Atau dengan pengertian lain tanah bias diperjual belikan seperti barang lainnya.</span><a style="" href="#_ftn8" name="_ftnref8" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[8]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">b.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Para petani atau buruh tani yang masih terikat pada system ekonomi subsistensi . </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style=""> </span></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">komentar Russel untuk hal ini adalah mereka siap unutk dipekerjakan dengan upah tertentu.</span><a style="" href="#_ftn9" name="_ftnref9" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[9]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">c.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Hasil produksi yang diperoleh petani saat itu hanya sekedar digunakan untuk mencukupi kebutuhanpribadi. Menurutnya, produksi hasil petani harus ditawarkan ke pasar dan siap dikonsumsi oleh publik.</span><a style="" href="#_ftn10" name="_ftnref10" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[10]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style=""> </span>Kapitalisme Klasik ( 1750 – 1914 ). Kapitalisme pada fase ini merupakan pergeseran dari perdagangan public kebidang industri yang ditandai oleh Revolusi Industri di Inggris dimana banyak diciptakan mesin- mesin besar yang sangat menunjang industri. Di fase inilah terkenal tokoh yang disebut “bapak kapitalisme” dengan bukunya yang sangat tekenal the Wealth Of Nations ( 1776 ) dimana salah satu poin ajarannya laissez faire dengan invisible hand-nya ( mekanisme pasar )dan beberapa tokoh seangkatan seperti David Ricardo dan John Stuart Mills, yang sering dikenal sebagai tokoh ekonomi neo- klasik. Pada fase inilah kapitalisme sering mendapat hujatan pedas dari kelompok Marx.</span><a style="" href="#_ftn11" name="_ftnref11" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[11]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Kapilaisme Lanjut ( 1914 – sekarang ). Momentum utama fase ini adalah terjadinya Perang Dunia I, kapitalisme lanjut sebagai peristiwa penting ini ditandai paling tidak oleh tiga momentum. Pertama, pergeseran dominasi modal dari Eropa ke Amerika. Kedua, bangkitnya kesadaran bangsa- bangsa di Asia dan Afrika sebagai ekses dari kapitalisme klasik, yang kemudian memanifestasikan kesdaran itu dengan perlawanan. Ketiga, revolusi Bolshevik Rusia yang berhasrat meluluhlantakkan institusi fundamental kapitalisme yang berupa pemilikan secara individu atas penguasaan sarana produksi, struktur kelas sosial, bentuk pemerintahan dan kemapanan agama. Darisana muncul ideology tandingan yaitu komunisme.</span><a style="" href="#_ftn12" name="_ftnref12" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[12]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Perspektif Teori Dasar Kapitalisme Secara Sosiologis Dan Ekonomis</span></b><a style="" href="#_ftn13" name="_ftnref13" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[13]</span></span><!--[endif]--></span></span></span></a><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> <span lang="IN"><o:p></o:p></span></span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Secara sosiologis paham </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style=""> </span></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">kapitalisme berawal dari perjuangan terhadap kaum fe</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">o</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">dal, salah satu tokoh yang terkenal Max Weber dalam karyanya The Protestan Ethic of Spirit Capitalism, mengungkapkan bahwa kemunculan kapitalisme erat sekali dengan dengan semangat religius terutama kaum protestan. Pendapat Weber ini didukung Marthin Luther King yang mengatakan bahwa lewat perbuatan dan karya yang lebih baik manusia dapat menyelamatkan diri dari kutukan abadi. Tokoh lain yang mendukung adalah Benjamin Franklin dengan mottonya yang sangat terkenal yaitu “Time Is Money”, bahwa manusia hidup untuk bekerja keras dan memupuk kekayaan.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">perkembangan kapitalisme tidak bisa lepas Dari sang maestro, yaitu Adam Smith dimana ia mengemukakan 5 teori dasar dari kapitalisme :<o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">1.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Pengakuan hak milik pribadi tanpa batas – batas tertentu.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify; text-indent: -34.9pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">2.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Pengakuan hak pribadi untuk melakukan kegiatan ekonomi demi meningkatkan status sosial ekonomi.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 70.9pt; text-align: justify; text-indent: -34.9pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">3.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Pengakuan adanya motivasi ekonomi dalam bentuk semangat meraih keuntungan semaksimal mungkin.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">4.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Kebebasan melakukan kompetisi.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">5.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Mengakui hokum ekonomi pasar bebas/mekanisme pasar.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Bentuk Kapitalisme</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Kapitalisme perdagangan</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> yg muncul pada abad ke-16 setelah dihapusnya sistem feodal. Dalam sistem ini seorang pengusaha mengangkat hasil produksinya dari satu tempat ke tempat lain sesuai dgn kebutuhan pasar. Dengan demikian ia berfungsi sebagai perantara antara produsen dan konsumen</span><a style="" href="#_ftn14" name="_ftnref14" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[14]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Kapitalisme industri</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> yg lahir krn ditopang oleh kemajuan industri dgn penemuan mesin uap oleh James Watt tahun 1765 dan mesin tenun tahun 1733. Semua itu telah membangkitkan revolusi industri di Inggris dan Eropa menjelang abad ke-19. Kapitalisme industri ini tegak di atas dasar pemisahan antara modal dan buruh yakni antara manusia dan mesin.</span><a style="" href="#_ftn15" name="_ftnref15" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[15]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Sistem Kartel</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> yaitu kesepakatan perusahaan-perusahaan besar dalam membagi pasaran internasional. Sistem ini memberi kesempatan utk memonopoli pasar dan pemerasan seluas-luasnya. Aliran ini tersebvar di Jerman dan Jepang.</span><a style="" href="#_ftn16" name="_ftnref16" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[16]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Sistem Trust</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> yaitu sebuah sistem y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g membentuk satu perusahaan dari berbagai perusahaan y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g bersaing agar perusahaan tersebut lbh mampu berproduksi dan l</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">e</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">b</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">i</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">h kuat u</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">n</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">t</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">u</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">k mengontrol dan menguasai pasar.</span><a style="" href="#_ftn17" name="_ftnref17" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[17]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Prinsip-prinsip Kapitalisme</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Mencari keuntungan d</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">en</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">a</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">n berbagai cara dan </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style=""> </span></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">sarana kecuali y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g terang-terangan dilarang negara krn merusak masyarakat seperti heroin dan semacamnya.</span><a style="" href="#_ftn18" name="_ftnref18" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[18]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Mendewakan hak milik pribadi d</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">en</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">a</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">n</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style=""> </span>membuka jalan selebar-lebarnya agar tiap orang mengerahkan kemampuan dan potensi y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">ang</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> ada u</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">n</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">t</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">u</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">k meningkatkan kekayaan dan memeliharanya serta tidak ada y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g menjahatinya. Karena itu dibuatlah peraturan-peraturan y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g cocok utk meningkatkan dan melancarkan usaha dan tidak ada campur tangan negara dalam kehidupan ekonomi kecuali dalam batas-batas y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g <span style=""> </span>sangat diperlukan oleh peraturan umum dalam rangka mengokohkan keamanan.</span><a style="" href="#_ftn19" name="_ftnref19" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[19]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Perfect Competition.</span><a style="" href="#_ftn20" name="_ftnref20" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[20]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Price system sesuai dgn tuntutan permintaan dan kebutuhan dan bersandar pada peraturan harga y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g diturunkan dalam rangka mengendalikan komoditas dan penjualannya.</span><a style="" href="#_ftn21" name="_ftnref21" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[21]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Para propagandisnya yg terkenal antara lain</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Francois Quesnay </span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">. Lahir di Versailes Perancis dan bekerja sebagai dokter di istana Louis XV. Tetapi ia lbh mengutamakan bidang ekonomi dan mendirikan <b>aliran lesphisiocrates</b>. Tahun 1756 ia menerbitkan dua buah makalah tentang para petani dari selatan. Pada tahun 1758 ia menerbitkan tabel ekonomi yg disebut<i> La Tableau Economique </i>yang di dalamnya digambarkan peredaran uang di dalam masyarakat sebagai peredaran darah. Tentang tabel tersebut Mirabeau berkata “Di dunia ini terdapat tiga penemuan besar yaitu tulisan mata uang dan tabel ekonomi.” </span><a style="" href="#_ftn22" name="_ftnref22" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[22]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">John Locke</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> meramu <b>teori naturalisme liberal</b>. Tentang hak milik ia berkata “Hak milik pribadi adl salah satu hak alam dan instink y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g tumbuh bersama pertumbuhan manusia. Karena itu tak ada seorangpun y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g mengingkari instink ini.”</span><a style="" href="#_ftn23" name="_ftnref23" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[23]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Adam Smith </span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">adl penganut aliran klasik terkenal. Ia lahir di kota Kirkcaldy Scotlandia. Belajar filsafat dan pernah menjadi guru besar logika di Universitas Glasgow. Tahun 1766 ia pergi ke Perancis dan bertemu dgn para penganut liberalisme. Tahun 1776 ia menerbitkan <i>Penelitian Alam dan Sebab-sebab Kekayaan Manusia</i>. Buku inilah y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g dikatakan kritikus Edmund Burke sebagai karya tulis teragung y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g pernah ditulis manusia</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">.</span><a style="" href="#_ftn24" name="_ftnref24" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";" lang="IN"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";" lang="IN">[24]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">David Ricardo</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g membahas hukum pembagian hasil percapita dalam ekonomi kapitalisme. Teorinya y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g terkenal ialah <b>Hukum Pengurangan Penghasilan</b>. Kata orang ia berorientasi falsafi y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g bercampur d</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">en</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">a</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">n dorongan moral. Hal ini didasarkan kepada ucapannya “Segala perbuatan dipandang menghilangkan moral jika bukan keluar dari perasaan cinta kepada orang lain.”</span><a style="" href="#_ftn25" name="_ftnref25" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[25]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Robert Malhus</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> seorang ekonom Inggris klasik y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g dikenal pesimistis. Ia penemu teori kependudukan y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g populer bahwa jumlah penduduk berkembang menurut deret ukur sedangkan produksi pertanian berkembang menurut deret hitung.</span><a style="" href="#_ftn26" name="_ftnref26" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[26]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">John Stuart Mill</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g dipandang sebagai penghubung aliran <i>individualisme</i> dgn aliran <i>sosialisme</i>. Tahun 1836 ia menerbitkan buku y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g berjudul <b>Prinsip-prinsip Ekonomi Politik</b>.</span><a style="" href="#_ftn27" name="_ftnref27" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[27]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Lord Keynes</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> teorinya berkisar tentang pengangguran dan lapangan kerja. Teori ini telah melampaui teori-teori y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g lain. Karena itu dialah y</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">an</span><span style="font-size: 12pt; font-family: "Times New Roman","serif";">g berjasa dalam menciptakan lapangan kerja secara utuh bagi suatu kekutan aktif di masyarakat kapitalis. Teori-teorinya itu disebut dalam bukunya yg berjudul <i>Teori Umum Tentang Lapangan Kerja Bursa dan Mata Uang</i>. Buku ini beredar pada tahun 1930.</span><a style="" href="#_ftn28" name="_ftnref28" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[28]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 10pt; font-family: Symbol;"><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">David Hume</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> <b>penemu teori pragmatisme</b> yg integratif. Ia mengatakan “Hak milik khusus adl tradisi yg dianut masyarakat yg harus diikuti. Sebab disanalah manfaat mereka.”</span><a style="" href="#_ftn29" name="_ftnref29" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[29]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Kesimpulan<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Kapitalisme merupakan paham klasik yang terus berkembang dan telah mengakar di dunia, meskipun paham ini telah banyak memberikan dampak yang buruk dengan prinsipnya yang penuh akan individualities. Namun tak dapat di pungkiri pula paham ini juga memiliki dampak positif meskipun sedikit contoh meningkatkan semangat untuk bekerja, meskipun melanggar aturan dan syari’ah. Juga munculnya bank-bank sebagai warisan dari kapitalisme ekonomi. Yang mana ini di serap dalam islam menjadi Islamic banking sebagai bentuk solusi dari hancurnya ekonomi kapitalis<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-family: "Times New Roman","serif";" lang="IN"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN">Referensi<o:p></o:p></span></b></p> <p class="MsoListParagraphCxSpFirst" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: Wingdings;" lang="IN"><span style="">Ø<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><a href="http://one.indoskripsi.com/content/sejarah-singkat-kapitalisme-sosialisme"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;" lang="IN">http://one.indoskripsi.com/content/sejarah-singkat-kapitalisme-sosialisme</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-size: 12pt; font-family: Wingdings;" lang="IN"><span style="">Ø<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><a href="http://id.wikipedia.org/wiki/Kapitalisme"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;" lang="IN">http://id.wikipedia.org/wiki/Kapitalisme</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";" lang="IN"><o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: Wingdings;" lang="IN"><span style="">Ø<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span dir="ltr"></span><a href="http://blog.re.or.id/kapitalisme.htm"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;" lang="IN">http://blog.re.or.id/kapitalisme.htm</span></a><span style="font-family: "Times New Roman","serif";" lang="IN"><o:p></o:p></span></p> <div style=""><!--[if !supportFootnotes]-->
<br /> <hr align="left" size="1" width="33%"> <!--[endif]--> <div style="" id="ftn1"> <p class="MsoFootnoteText"><a style="" href="#_ftnref1" name="_ftn1" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[1]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. Disampaikan pada kajian Ekonomi Islam ahad malam 10-january-2010<o:p></o:p></span></p> </div> <div style="" id="ftn2"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a style="" href="#_ftnref2" name="_ftn2" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[2]</span></span><!--[endif]--></span></span></span></a><span style="font-family: "Times New Roman","serif";" lang="IN"> . </span><a href="http://one.indoskripsi.com/content/sejarah-singkat-kapitalisme-sosialisme"><span style="font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;" lang="IN">http://one.indoskripsi.com/content/sejarah-singkat-kapitalisme-sosialisme</span></a><span style="font-family: "Times New Roman","serif";"> <span lang="IN"><o:p></o:p></span></span></p> </div> <div style="" id="ftn3"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a style="" href="#_ftnref3" name="_ftn3" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[3]</span></span><!--[endif]--></span></span></span></a><span style="font-family: "Times New Roman","serif";" lang="IN"> . </span><a href="http://id.wikipedia.org/wiki/Kapitalisme"><span style="font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;" lang="IN">http://id.wikipedia.org/wiki/Kapitalisme</span></a><span style="font-family: "Times New Roman","serif";"> <span lang="IN"><o:p></o:p></span></span></p> </div> <div style="" id="ftn4"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a style="" href="#_ftnref4" name="_ftn4" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[4]</span></span><!--[endif]--></span></span></span></a><span style="font-family: "Times New Roman","serif";" lang="IN"> . </span><a href="http://blog.re.or.id/kapitalisme.htm"><span style="font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;" lang="IN">http://blog.re.or.id/kapitalisme.htm</span></a><span style="font-family: "Times New Roman","serif";"> <span lang="IN"><o:p></o:p></span></span></p> </div> <div style="" id="ftn5"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a style="" href="#_ftnref5" name="_ftn5" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[5]</span></span><!--[endif]--></span></span></span></a><span style="font-family: "Times New Roman","serif";"> </span><span style="font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn6"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a style="" href="#_ftnref6" name="_ftn6" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[6]</span></span><!--[endif]--></span></span></span></a><span style="font-family: "Times New Roman","serif";" lang="IN"> . </span><a href="http://one.indoskripsi.com/content/sejarah-singkat-kapitalisme-sosialisme"><span style="font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;" lang="IN">http://one.indoskripsi.com/content/sejarah-singkat-kapitalisme-sosialisme</span></a><span style="" lang="IN"> <o:p></o:p></span></p> </div> <div style="" id="ftn7"> <p class="MsoFootnoteText"><a style="" href="#_ftnref7" name="_ftn7" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[7]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. op.cit<o:p></o:p></span></p> </div> <div style="" id="ftn8"> <p class="MsoFootnoteText"><a style="" href="#_ftnref8" name="_ftn8" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[8]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn9"> <p class="MsoFootnoteText"><a style="" href="#_ftnref9" name="_ftn9" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[9]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn10"> <p class="MsoFootnoteText"><a style="" href="#_ftnref10" name="_ftn10" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[10]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn11"> <p class="MsoFootnoteText"><a style="" href="#_ftnref11" name="_ftn11" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[11]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn12"> <p class="MsoFootnoteText"><a style="" href="#_ftnref12" name="_ftn12" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[12]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn13"> <p class="MsoFootnoteText"><a style="" href="#_ftnref13" name="_ftn13" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[13]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid</span><span style="" lang="IN"><o:p></o:p></span></p> </div> <div style="" id="ftn14"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a style="" href="#_ftnref14" name="_ftn14" title=""><span class="MsoFootnoteReference"><span style="font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[14]</span></span><!--[endif]--></span></span></span></a><span style="font-family: "Times New Roman","serif";" lang="IN"> . </span><a href="http://blog.re.or.id/kapitalisme.htm"><span style="font-family: "Times New Roman","serif"; color: windowtext; text-decoration: none;" lang="IN">http://blog.re.or.id/kapitalisme.htm</span></a><span style="font-family: "Times New Roman","serif";" lang="IN"> <o:p></o:p></span></p> </div> <div style="" id="ftn15"> <p class="MsoFootnoteText"><a style="" href="#_ftnref15" name="_ftn15" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[15]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn16"> <p class="MsoFootnoteText"><a style="" href="#_ftnref16" name="_ftn16" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[16]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn17"> <p class="MsoFootnoteText"><a style="" href="#_ftnref17" name="_ftn17" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[17]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn18"> <p class="MsoFootnoteText"><a style="" href="#_ftnref18" name="_ftn18" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[18]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn19"> <p class="MsoFootnoteText"><a style="" href="#_ftnref19" name="_ftn19" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[19]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn20"> <p class="MsoFootnoteText"><a style="" href="#_ftnref20" name="_ftn20" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[20]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn21"> <p class="MsoFootnoteText"><a style="" href="#_ftnref21" name="_ftn21" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[21]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn22"> <p class="MsoFootnoteText"><a style="" href="#_ftnref22" name="_ftn22" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[22]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn23"> <p class="MsoFootnoteText"><a style="" href="#_ftnref23" name="_ftn23" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[23]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn24"> <p class="MsoFootnoteText"><a style="" href="#_ftnref24" name="_ftn24" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[24]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn25"> <p class="MsoFootnoteText"><a style="" href="#_ftnref25" name="_ftn25" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[25]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn26"> <p class="MsoFootnoteText"><a style="" href="#_ftnref26" name="_ftn26" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[26]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn27"> <p class="MsoFootnoteText"><a style="" href="#_ftnref27" name="_ftn27" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[27]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn28"> <p class="MsoFootnoteText"><a style="" href="#_ftnref28" name="_ftn28" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[28]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid<o:p></o:p></span></p> </div> <div style="" id="ftn29"> <p class="MsoFootnoteText"><a style="" href="#_ftnref29" name="_ftn29" title=""><span class="MsoFootnoteReference"><span style="font-size: 11pt; font-family: "Times New Roman","serif";"><span style=""><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%; font-family: "Times New Roman","serif";">[29]</span></span><!--[endif]--></span></span></span></a><span style="font-size: 11pt; font-family: "Times New Roman","serif";"> </span><span style="font-size: 11pt; font-family: "Times New Roman","serif";" lang="IN">. ibid</span><span style="" lang="IN"><o:p></o:p></span></p> </div> </div> olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0tag:blogger.com,1999:blog-3575203191180127307.post-58700104748133243392010-03-29T04:36:00.000-07:002010-04-20T08:13:37.166-07:00nikmat sehat<div style="text-align: justify;"><span style="font-family:times new roman;">nikmat sehat tak akan kita rasakan kecuali kita telah merasakan perihnya rasa sakit. seperti itulah kiranya yang aku rasakan saat ini. kepada para pembaca sebelumnya aku mohon maaf jika tulisan ini seperti tidak ada korelasi dengan tulisanku sebelumnya. yach namanya juga blog narsis jadi ya senarsis mungkin isinya. </span><br /><span style="font-family:times new roman;">sehat merupakan anugerah yang dapat dinikmati oleh setiap makhluk ciptaan tuhan, dalam konteks ini manusia. jika kita sehat kita dapat melakukan segala aktivitas yang kita ingin kan tanap ada sesuatu hal pun yang dapat menghalangi. kita dapat berjalan-jalan, tertawa riang, olahraga sepuasnya, belajar dengan tenang, namun itu tidak akan terjadi di mana anugerah yang telah diberikan Allah itu di ambil atau di tahan oleh pemiliknya. apa yang terjadi kemudian?</span><br /><span style="font-family:times new roman;">makan tak nyaman, tidur tak nyenyak, olahraga tak dapat, bahkan untuk bergerak pun sulitnya minta ampun. jika sudah seperti itu barulah kita menyadari betapa nikmatnya sehat yang sebelumnya telah di anugerahkan kepada kita. dengan melihat nikmatnya orang lain ketika makan, senangnya teman-teman berolahraga, dan nyenyaknya tetangga kita tidur, barulah kita menyesali kenapa harus ada rasa sakit?</span><br /><span style="font-family:times new roman;">namun dibalik itu, rasa sakit merupakan ujian kepada kita agar kita dapat berintrospeksi diri dari apa yang telah kita lakukan, baik terhadap diri sendiri, lingkungan ataupun orang di sekitar kita. jadi nikmat Tuhan kamu yang manakah yang telah kamu dustakan? ( Ar-rahman)</span><br /><span style="font-family:times new roman;">maka dari itu alangkah baiknya kita mensyukuri nikmat yang Telah Allah berikan sekecil apapun nikmat tersebut. entah itu hanya sekedar rasa senang, atau dapat nilai bagus dari satu materi, atau di traktir teman. karena kita tidak pernah tahu cara Tuhan memberi nikmat atau rizkinya, apa lagi jika datang dari hal yang tak di sangka-sangka.</span><br /></div>olysushttp://www.blogger.com/profile/04447259697440465342noreply@blogger.com0