What is meant by the 15% ratio in Fatwa No. 66665, and is the usurious percentage calculated after tax deductions, and is it permissible to deduct what was paid from what was received if the company paid usurious interest?

The phrase "The total volume of prohibited elements, whether investments or ownership of a prohibited item, should not exceed (15%) of the company's total assets" means that if the company has shares in institutions engaged in prohibited activities, or if its capital includes a prohibited element such as usurious interest, then this should not exceed 15% of the company's total assets. The usurious percentage is calculated after deducting taxes. Furthermore, the company's payment of usurious interest is another sin and is not considered a disbursement of usurious interest into its prescribed Sharia (definition) channels.