مجلة ريحان للنشر العلمي مجلة علمية، محكمة، شهرية، مفتوحة الوصول
The partnership that ends with ownership (decreasing) is considered one of the newly developed investment and financing tools and formulas, which is dealt with at the level of companies and financial institutions; it is a partnership between two parties in an income-generating project in which one of them undertakes to gradually purchase the share of the other party, whether the purchase is from the share of the purchasing party in the income or from other resources. This partnership consists of more than one contract, as it includes a partnership contract, a sale contract, and a lease contract, in addition to promises to purchase and rent. Therefore, the validity of this company requires the same conditions as the validity of other partnerships, in addition to other conditions required by the nature of this partnership. Profits are distributed according to the agreement, while losses are distributed according to ownership shares.
Keywords: Participation, Decreasing, Ended with ownership, Almudaraba
MUHANNED ISMAIL: Universite Franco-Arabe Attadamoun, Islamic Jurisprudence (Financial Transactions) _NIGER
