• partnership (مشاركة) and investment partnership (مضاربة) can finance a single import or export transaction.
• Import ownership follows investment ratios.
• A later buyout should use market value or a price agreed at the time of sale, not a compulsory pre-fixed price.
• Exporter negligence is borne by the exporter; genuine business loss remains partnership risk.
• A running business can be valued and combined with new financing as partnership (مشاركة) capital.
• End-of-term valuation can operate as constructive liquidation.
• Profit follows the agreed profit ratio; loss follows the capital ratio.
Single-transaction and working-capital financing remain genuine only when ownership, profit and loss follow the partnership structure.