Is the declining participation described in the question, which involves valuing the pharmacy with its existing merchandise, then the partner paying an equal amount to make the capital equally shared, and dividing it into shares, then I buy a portion of his shares annually until I own them completely, permissible? And do the debts owed by me to companies, which represent a large part of the value of the merchandise in the pharmacy, count as my contribution to the partnership capital?

The diminishing partnership is an agreement between two parties to establish a partnership (joint ownership) in a project or property, which concludes with the gradual transfer of one partner's share to the other. To implement it:

1. Tangible assets are contributed after being appraised, and the other party contributes money. 2. The partnership is divided into shares or stocks, based on the value of each party's contribution. 3. At the end of each year, the assets are inventoried and appraised at market price to ascertain profit and loss. 4. It is permissible to agree on purchasing the partner's shares gradually at the market price at the time of sale, not at their price at the beginning of the contract, and both parties bear any loss or profit in proportion to their shares. 5. This agreement shall be a binding promise on one party, whereby he undertakes to buy or sell his partner's shares, and the other party has the option to accept or refuse. The promise cannot be binding on both parties simultaneously. 6. The sale contract must be concluded when each share is acquired. 7. It does not harm that the assets are owned through debt, as they can be disposed of.