What is the ruling on a company being financed by a governmental financial institution that requests a 49% relinquishment of the company for a period of 5 years, with profit-sharing, and then the institution sells its share at the original financing price plus 2%? And is this considered usury (riba)?

This transaction is forbidden, as it is a stratagem for usurious loans. Its reality is that the state will lend you money, then reclaim it with a stipulated increase of 2% in addition to another benefit. This is called Bay' al-Amanah (sale of trust) or Bay' al-Wafa' (sale of fulfillment). Its form is that a person in need of money sells a property, movable asset, or a share thereof, on the condition that it is returned to him when he provides the price. The Islamic Fiqh Academy issued a resolution stating that this sale is a "loan that brings benefit," thus it is a stratagem for riba (usury). The majority of scholars have deemed it invalid. The Academy views this contract as Islamically impermissible.