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s-contract-a-critical-analysis-of-the-resolution-of-the-malaysian-securities-commission-shariah-advisory-council-part-i-fileirp-62-gharar-in-the/</loc><lastmod>2026-04-17T17:13:23+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-63-maysir-in-the-crude-palm-oil-futures-contract-a-critical-analysis-of-the-resolution-of-the-malaysian-securities-commission-shariah-advisory-council-part-ii-fileirp-63-maysir-in/</loc><lastmod>2026-05-25T16:50:10+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-64-benefitting-from-a-loan-qard-contract-an-analysis-of-juristic-opinions-fileirp-64-benefitting-from-a-loan-qard-contract-an-analysis-of-juristic-opinions/</loc><lastmod>2026-05-25T16:50:37+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-65-the-practice-of-islamic-relationship-marketing-among-takaful-agents-and-its-effect-on-customer-trust-and-commitment-fileirp-65-the-practice-of-islamic-relationship-marketing-among-takaful/</loc><lastmod>2026-05-26T08:22:28+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-66-protecting-takaful-against-the-risk-of-failure-a-critical-appraisal-of-the-takaful-benefits-protection-system-tbps-in-malaysia-fileirp-66-protecting-takaful-against-the-risk-of-failure/</loc><lastmod>2026-05-25T16:48:37+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-67-the-parameters-of-permissible-risk-in-takaful-fileirp-67-the-parameters-of-permissible-risk-in-takaful/</loc><lastmod>2026-05-25T16:48:55+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-68-an-empirical-study-of-the-effectiveness-of-the-shariah-governance-framework-sgf-2010-fileirp-68-an-empirical-study-of-the-effectiveness-of-the-shariah-governance-framework-sgf-2010/</loc><lastmod>2026-05-25T16:49:14+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-69-exploring-a-shariah-compliant-model-for-retirement-annuity-plans-fileirp-69-exploring-a-shariah-compliant-model-for-retirement-annuity-plans/</loc><lastmod>2026-05-25T16:49:44+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-70-zakah-on-non-current-bank-debts-evaluation-of-the-theoretical-framework-fileirp-70-zakah-on-non-current-bank-debts-evaluation-of-the-theoretical-framework/</loc><lastmod>2026-05-25T16:47:22+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-71-exploring-the-model-of-musharakah-ta%ca%bfawuniyyah-in-takaful-fileirp-71-exploring-the-model-of-musharakah-ta%ca%bfawuniyyah-in-takaful/</loc><lastmod>2026-05-25T16:47:53+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-72-sovereign-wealth-funds-in-muslim-countries-current-developments-issues-and-challenges-fileirp-72-sovereign-wealth-funds-in-muslim-countries-current-developments-issues-and-challenges/</loc><lastmod>2026-05-25T16:48:16+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-73-islamic-interbank-money-market-products-the-malaysian-experience-of-developing-new-financing-instruments-fileirp-73-islamic-interbank-money-market-products-the-malaysian-experience-of-d/</loc><lastmod>2026-05-25T16:26:35+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-74-application-of-incentive-fee-in-islamic-finance-an-analysis-of-the-fiqhi-characterization-fileirp-74-application-of-incentive-fee-in-islamic-finance-an-analysis-of-the-fiqhi-characteriz/</loc><lastmod>2026-05-25T16:27:19+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-75-tanazul-in-sukuk-issuances-a-critical-analysis-of-the-malaysian-applications-fileirp-75-tanazul-in-sukuk-issuances-a-critical-analysis-of-the-malaysian-applications/</loc><lastmod>2026-05-25T16:28:27+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-76-possession-of-currency-prior-to-sale-a-fiqhi-and-practical-analysis-of-spot-fx-i-in-malaysia-fileirp-76-possession-of-currency-prior-to-sale-a-fiqhi-and-practical-analysis-of-spot-fx-i-in/</loc><lastmod>2026-05-25T16:47:04+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-77-risk-taking-in-islamic-commercial-transactions-a-fiqhi-perspective-fileirp-77-risk-taking-in-islamic-commercial-transactions-a-fiqhi-perspective/</loc><lastmod>2026-05-25T16:25:31+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-78-the-basis-for-imposition-of-fees-and-charges-in-islamic-banking-products-and-services-fileirp-78-the-basis-for-imposition-of-fees-and-charges-in-islamic-banking-products-and-services/</loc><lastmod>2026-05-25T16:26:01+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-79-zakat-saham-status-kewajipan-ke-atas-individu-pemegang-saham-dan-kaedah-pengiraan-fileirp-79-zakat-saham-status-kewajipan-ke-atas-individu-pemegang-saham-dan-kaedah-pengiraan/</loc><lastmod>2026-05-25T16:23:35+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-80-the-parameters-of-hiyal-in-islamic-finance-fileirp-80-the-parameters-of-hiyal-in-islamic-finance/</loc><lastmod>2026-05-25T16:24:51+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-81-debt-from-shariah-and-economic-perspectives-concepts-issues-and-implications-fileirp-81-debt-from-shariah-and-economic-perspectives-concepts-issues-and-implications/</loc><lastmod>2026-05-25T16:20:53+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-82-prinsip-hajah-yang-diberikan-kedudukan-menyamai-darurah-dan-aplikasinya-dalam-kewangan-islam-fileirp-82-prinsip-hajah-yang-diberikan-kedudukan-menyamai-darurah-dan-aplikasinya-dalam-kewang/</loc><lastmod>2026-05-25T16:21:14+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-83-breach-of-wad-and-its-compensation-payment-a-critical-analysis-of-islamic-profit-rate-swap-fileirp-83-breach-of-wad-and-its-compensation-payment-a-critical-analysis-of-islamic-profit-ra/</loc><lastmod>2026-05-25T16:22:28+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-84-profit-sharing-investment-accounts-in-islamic-banks-classification-and-accounting-treatment-in-the-financial-statements-fileirp-84-profit-sharing-investment-accounts-in-islamic-banks-clas/</loc><lastmod>2026-05-25T16:23:06+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-85-retakaful-risk-sharing-vs-risk-transfer-an-examination-from-the-shariah-perspective-fileirp-85-retakaful-risk-sharing-vs-risk-transfer-an-examination-from-the-shariah-perspective/</loc><lastmod>2026-05-25T16:20:20+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-86-towards-greater-global-connectivity-in-islamic-finance-an-empirical-analysis-on-shariah-rules-and-interpretations-across-jurisdictions-fileirp-86-towards-greater-global-connectivity-in-i/</loc><lastmod>2026-05-25T15:09:01+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-87-implementing-the-ifsa-investment-account-a-risk-sharing-banking-model-fileirp-87-implementing-the-ifsa-investment-account-a-risk-sharing-banking-model/</loc><lastmod>2026-05-25T16:18:50+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-88-issues-in-islamic-hedging-practices-a-critical-analysis-fileirp-88-issues-in-islamic-hedging-practices-a-critical-analysis/</loc><lastmod>2026-05-25T14:59:04+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-89-islamic-banking-structures-issues-challenges-and-future-directions-a-case-study-of-malaysia-fileirp-89-islamic-banking-structures-issues-challenges-and-future-directions-a-case-stud/</loc><lastmod>2026-05-25T14:59:17+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-90-tasarruf-al-fuduli-its-concept-and-potential-application-in-the-islamic-banking-industry-in-malaysia-fileirp-90-tasarruf-al-fuduli-its-concept-and-potential-application-in-the-islamic-b/</loc><lastmod>2026-05-25T15:00:11+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-91-the-application-of-hibah-in-the-islamic-financial-services-industry-in-malaysia-towards-a-shariah-oriented-legal-framework-fileirp-91-the-application-of-hibah-in-the-islamic-financial-se/</loc><lastmod>2026-05-25T15:01:02+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-92-%d8%a7%d9%84%d8%aa%d9%85%d9%88%d9%8a%d9%84-%d8%a7%d9%84%d8%a5%d8%b3%d9%84%d8%a7%d9%85%d9%8a-%d8%a8%d8%b5%d9%8a%d8%ba%d8%a9-%d8%a7%d9%84%d8%a8%d9%8a%d8%b9-%d9%85%d8%b9-%d8%a7%d8%b3%d8%aa%d8%ab/</loc><lastmod>2026-05-26T16:06:50+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-92-islamic-financing-using-the-format-of-a-sale-with-the-exception-of-the-usufruct-an-applied-study-of-the-products-of-american-finance-house-lariba-fileirp-92-islamic-financing-using-the-fo/</loc><lastmod>2026-05-25T14:57:50+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-93-shariah-non-compliant-assets-as-rahn-pledge-in-islamic-banking-products-a-fiqhi-perspective-fileirp-93-shariah-non-compliant-assets-as-rahn-pledge-in-islamic-banking-products-a-fiqhi/</loc><lastmod>2026-05-25T14:58:46+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-94-preference-shares-an-analysis-of-shariah-issues-fileirp-94-preference-shares-an-analysis-of-shariah-issues/</loc><lastmod>2026-04-17T17:13:32+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-95-utilisation-of-zakah-and-waqf-funds-in-micro-takaful-in-malaysia-an-exploratory-study-fileirp-95-utilisation-of-zakah-and-waqf-funds-in-micro-takaful-in-malaysia-an-exploratory-study/</loc><lastmod>2026-05-25T09:15:08+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-96-accepting-deposits-in-islamic-banking-operations-shari%ca%bfah-issues-and-general-parameters-fileirp-96-accepting-deposits-in-islamic-banking-operations-shari%ca%bfah-issues-and-general-p/</loc><lastmod>2026-05-25T14:55:40+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-97-promotion-of-agricultural-and-small-business-financing-through-qar%e1%b8%8d-%e1%b8%a5asan-in-pakistan-fileirp-97-promotion-of-agricultural-and-small-business-financing-through-qar%e1%b8%8d/</loc><lastmod>2026-05-25T14:56:06+08:00</lastmod></url><url><loc>https://ifikr.my/resources/irp-98-nomination-in-the-context-of-ifsa-2013-a-critical-shariah-appraisal-fileir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ays-part-of-the-purchase-amount-at-contracting-with-boeing-com/</loc><lastmod>2026-05-11T09:19:04+08:00</lastmod></url><url><loc>https://ifikr.my/resources/b6b1fc9f7233517b7ef54409978af340-can-this-transaction-be-considered-deferred-sale-and-that-these-installments-are-considered-as-payments-of-deferred-sale/</loc><lastmod>2026-05-11T09:19:04+08:00</lastmod></url><url><loc>https://ifikr.my/resources/537f45b4fac39b7c0767617734723855-with-respect-to-acceptable-murabaha-sales-are-the-transactions-described-below-permissible-from-a-shariah-point-of-view/</loc><lastmod>2026-05-11T09:19:04+08:00</lastmod></url><url><loc>https://ifikr.my/resources/695f3e4d3688de1ec7f7a9af2936baff-offering-manufacturing-requester-mustasna-the-option-between-a-lower-spot-price-and-a-higher-deferred-price/</loc><lastmod>2026-05-11T09:19:04+08:00</lastmod></url><url><loc>https://ifikr.my/resources/c9d927a75de91a84a048833894f929b7-to-stipulate-delegating-the-bank-as-an-agent-for-managing-manufactured-commodity/</loc><lastmod>2026-05-11T09:19:05+08:00</lastmod></url><url><loc>https://ifikr.my/resources/1b5729cb97c66630ef49a17c362d3f7d-bearing-the-consequences-of-the-unintentional-drop-of-some-clauses-given-to-the-contractor/</loc><lastmod>2026-05-11T09:19:05+08:00</lastmod></url><url><loc>https://ifikr.my/resources/e3da8499d30abd0a0ee716d6f7b46b50-addition-of-government-stipulated-conditions-after-signing-a-contract/</loc><lastmod>2026-05-11T09:19:05+08:00</lastmod></url><url><loc>https://ifikr.my/resources/4b5bb037b9125b3d82d7fb0668eff204-legitimacy-of-subcontracting/</loc><lastmod>2026-05-11T09:19:05+08:00</lastmod></url><url><loc>https://ifikr.my/resources/9369a4e156f1ab23a0e3a805c3dcc1dd-discounts-acquired-by-the-bank-from-the-subcontractor/</loc><lastmod>2026-05-11T09:19:05+08:00</lastmod></url><url><loc>https://ifikr.my/resources/90f5dec3870006f5817a733c1ef1300a-discounts-received-by-main-contractor-from-a-subcontractor/</loc><lastmod>2026-05-11T09:19:05+08:00</lastmod></url><url><loc>https://ifikr.my/resources/298494d0a28c76bdc04ce8990d19c7d4-change-of-the-contract-price-due-to-additions-in-the-required-work/</loc><lastmod>2026-05-11T09:19:05+08:00</lastmod></url><url><loc>https://ifikr.my/resources/7d39f97e1db27e3214bb71d860f2f75f-the-conditional-change-in-case-works-are-not-completed/</loc><lastmod>2026-05-11T09:19:05+08:00</lastmod></url><url><loc>https://ifikr.my/resources/0f7e8b10b5cd335689d4877e3946d256-the-bank-substitutes-the-customer-before-the-contractor/</loc><lastmod>2026-05-11T09:19:05+08:00</lastmod></url><url><loc>https://ifikr.my/resources/88a820deef7b5c70204ad4faad96264f-the-bank-replaces-a-contractor-in-a-partially-executed-contracting/</loc><lastmod>2026-05-11T09:19:05+08:00</lastmod></url><url><loc>https://ifikr.my/resources/ab332b7614a738056cb6833ee0b012ab-entry-of-the-banks-real-estate-administration-beside-others-into-a-tender-offered-by-the-bank-for-bidding/</loc><lastmod>2026-05-11T09:19:05+08:00</lastmod></url><url><loc>https://ifikr.my/resources/5f290066c8ecb323effe55aa895df5e5-request-of-usury-based-banks-to-construct-institutions-of-their-own/</loc><lastmod>2026-05-11T09:19:05+08:00</lastmod></url><url><loc>https://ifikr.my/resources/ffce465b70bce07dbc570640f1cf7bec-payment-of-the-contractors-remuneration-in-full-then-let-the-beneficiary-pays-it-in-installments-and-add-a-specific-rate/</loc><lastmod>2026-05-11T09:19:05+08:00</lastmod></url><url><loc>https://ifikr.my/resources/b585006be3c08ec3d1dd2d4b85745760-grant-the-customer-the-option-to-pay-cash-or-on-deferred-basis/</loc><lastmod>2026-05-11T09:19:05+08:00</lastmod></url><url><loc>https://ifikr.my/resources/b398811a15889d3640cec98a419b81db-the-banks-right-to-obtain-delay-penalty/</loc><lastmod>2026-05-11T09:19:05+08:00</lastmod></url><url><loc>https://ifikr.my/resources/aab1769b2481088e93c108a4427717ae-penalty-should-be-proportionate-to-actual-damage/</loc><lastmod>2026-05-11T09:19:05+08:00</lastmod></url><url><loc>https://ifikr.my/resources/068761ca3eb5be4838ee8328f3a7a28d-government-addition-of-extra-conditions-after-contract-signature/</loc><lastmod>2026-05-11T09:19:05+08:00</lastmod></url><url><loc>https://ifikr.my/resources/05645f6bc88c380a06264bd72e32d2a0-bank-entering-into-a-real-estate-project-as-a-partner-participating-by-land-and-as-project-manager/</loc><lastmod>2026-05-11T09:19:06+08:00</lastmod></url><url><loc>https://ifikr.my/resources/e0be62093a7f254e71de9b9a5bc7a64f-real-estate-finance-for-building-and-purchasing-houses/</loc><lastmod>2026-05-11T09:19:06+08:00</lastmod></url><url><loc>https://ifikr.my/resources/f42fcf7751fb869f2ac0cd8b99c8cdd4-finance-jointly-with-a-usurious-financer/</loc><lastmod>2026-05-11T09:19:06+08:00</lastmod></url><url><loc>https://ifikr.my/resources/85410ac27c46f602435393874adc142e-real-estate-investment-portfolios/</loc><lastmod>2026-05-11T09:19:06+08:00</lastmod></url><url><loc>https://ifikr.my/resources/ef0d4ccf5e2525ccce03fd05c5c009fc-general-provisions-of-salam-contract/</loc><lastmod>2026-05-11T09:19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<lastmod>2026-05-11T09:19:06+08:00</lastmod></url><url><loc>https://ifikr.my/resources/428e39a90c2798a031a46e5bae4dd216-resolution-no-111-the-purchase-of-metal-in-order-to-process-it-and-sell-it/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/ba31b18b859a5a3e23c9f5d59784efdd-resolution-no-112-the-permissibility-of-transferring-the-title-of-the-leased-property-to-the-lessee-and-perfecting-a-lien-on-the-property/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/2d994e2e034dfd812995f1f3badb2da8-resolution-no-114-the-permissibility-of-the-lessee-participating-in-the-profit-or-loss-when-the-leased-asset-is-sold/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/ccfc528ecfd0ee252b03639c027843bc-resolution-no-115-the-permissibility-of-entering-into-a-partnership-agreement-with-a-client-to-import-some-goods/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/e767a6232cec0e1c975f4e8d3dc15326-resolution-no-117-a-partnership-agreement-between-al-rajhi-corporation-and-company-a/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/508c6bb640e7e66eb82a4b8f21d0bc1a-resolution-no-118-purchasing-an-oil-company-with-equipment-and-selling-it-to-the-client-on-a-deferred-payment-basis/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/617ee2fbcf7a764412ddd94cd04dd680-resolution-no-119-the-purchasing-client-providing-a-security-deposit-to-guarantee-the-good-usage-of-the-property/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/988ee1ed5f3e9fa0e873a316da5180be-resolution-no-120-putting-the-name-of-the-corporation-in-newspaper-ads-along-with-the-names-of-agencies-selling-cars-by-installments/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/c520e126132e79bebc9a2546c46b1faf-resolution-no-122-management-of-a-stock-portfolio/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/c2676e2021fab3a50003a1ee4326ee0b-resolution-no-123-a-clients-commitment-to-pay-his-brothers-debts/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/8465fb0c1dbb536b982dca651ab8a444-resolution-no-124-the-impermissibility-of-paying-the-interest-amounts-accumulated-from-correspondent-bank-accounts-to-beneficiaries-other-than-the-poor-and-islamic-c/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/36ed043fbbe9bce85ec1be011118a7d2-resolution-no-149-the-corporation-usage-disposal-of-inactive-small-balance-accounts-with-the-guarantee-of-such-accounts/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/ff34b1b5abf8b356f001f0a84f336da5-resolution-no-150-paying-or-receiving-interest-from-correspondent-banks/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/d8eb3d91d84a818cdb0866cef9e826ce-resolution-no-151-the-corporation-appointing-the-purchaser-as-an-agent-to-determine-and-receive-what-he-will-eventually-buy/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/04e563093e548c5698fe925781b3455d-resolution-no-152-the-trade-line-scheme-that-the-corporation-wishes-to-use-in-dealing-with-its-clients/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/cc1c1bdb278cdfc40149816817220040-resolution-no-155-the-permissibility-of-the-corporation-charging-commissions-for-selling-or-collecting-back-travellers-checks/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/9556de6b1710e88f1c0a0f9582b4401b-resolution-no-157-the-corporation-selling-ready-mixed-concrete/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/95a46d0df8c49423f5de5d08c9dfefdf-resolution-no-159-the-corporation-selling-gold-silver-and-currencies-to-its-clients/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/ee437a80616bc2578f657473fffddb02-resolution-no-161-the-permissibility-of-the-seller-of-a-commodity-to-al-rajhi-providing-a-guarantee-of-the-party-purchasing-from-al-rajhi/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/d60c253ac8a02fad9fead87fced3a3d5-resolution-no-169-using-atm-cards-to-carry-out-e-payments/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/a2c1c3e589f7a37970a93edf0a030058-resolution-no-174-adding-a-profit-rate-to-the-price-quote-of-a-commodity-that-the-client-wishes-to-purchase-in-muraba%e1%b8%a5ah/</loc><lastmod>2026-05-11T09:19:07+08:00</lastmod></url><url><loc>https://ifikr.my/resources/59aec52b0707a3fe05203c94311e912f-resolution-no-175-the-impermissibility-of-the-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