Is a loan obtained from an agricultural cooperative with a specified interest rate, a large portion of which is returned as profits at the end of the year based on the number of shares or the taking of the loan, considered usury or not?

Any stipulated benefit that the lender gains is forbidden and considered usury (riba). This includes the usurious interest imposed on a loan at a rate of 8%, even if it is labeled as accounting fees or administrative expenses, as long as it is determined as a percentage of the loan amount. The situation differs if these amounts are taken as a known fee commensurate with the effort expended and are unrelated to the loan amount or its repayment period. In this case, it is not considered usury, and the lending entity has the right to take the actual expenses of the loan. Accordingly, it is not permissible to purchase shares in an association that engages in these usurious practices, because that constitutes participation in a forbidden matter and aiding in it.