• The existing running business is valued by mutual agreement.
• That value is treated as the client's contribution to partnership (مشاركة).
• New money supplied by the financier becomes the financier's capital contribution.
• This uses the practical view that non-cash business assets may form partnership (مشاركة) capital after valuation.
Capital is not only an accounting figure. It determines important legal consequences such as ownership exposure and, where applicable, the way genuine loss is allocated.