Your cash assets include any money in your bank account(s) or in your possession. Bank deposits should be excluded from the calculation of your zakat.

Gold and silver that you have as an investment and not for daily use.

All real estate, except your home, must be subject to zakat. If you are in the real estate business, zakat is due on the current value of the property. However, if your real estate is rented, then zakat is due on the savings from the rental income.

Your cash assets include any money in your bank account(s) or in your possession. Bank deposits should be excluded from the calculation of your zakat.

If you do not intend to sell the shares, zakat is due on the dividends. However, if you buy and sell the shares, then zakat is due on their current market value.

The income from cash investments tends to be subject to a fixed rate of interest, which is unlawful and should be excluded from the calculation, but the original amount of the investment is subject to zakat.

If you are a debtor, and you believe that this debt can be repaid on demand, include it here. However, if you have any doubts about the date and/or possibility of repayment, do not include it here but include it in the zakat of the year in which the repayment was made. If only a portion of this debt has been repaid, zakat is due on the portion repaid only.

Add the total value of cash in your possession or in banks + the (current) value of the goods for sale + raw materials (purchase price)

Unpaid rent, mortgage payments, bills (water, electricity, etc.) or money you owe, all unpaid, overdue or overdue debts should be excluded.