The third form, called Musharaka, creates a shared-equity partnership between bank and buyer to purchase the house and gradually transfer shares of its ownership.

The file, a copy of which was provided to The New York Times, shows that when partnerships purchased oil properties, the effective dates of acquisitions were backdated.

In 1905, the partnership purchased the vast coal lands of Dawson, New Mexico and organized the Stag Canyon Fuel Co.

The partnership then purchased the properties for $21.6 million.

The partnership purchased the buildings for $17.5 million in 1984, Mr. Ausnit said.

In the last year, Mr. Moan said, the partnership purchased two apartments on West 86th Street and renovated them into one unit that was sold for $877,000.

In 1933 the partnership purchased its first store outside London the long established Jessops in Nottingham.

In 1979, a private partnership, Depot Enterprises, purchased the building.

Under the deal, the partnership would purchase Del Monte's canned food and processing divisions in the United States and Europe.

The partnership has not purchased any additional shares since October, Mr. Reed said.