Hazrat Mufti Saheb Bismi Ta’ala I am a shareholder of a firm of professionals rendering sevices with a 5% holding. For zakaah purposes: do i include my 5% of the assets less liabilities even though (a) i have no access to this money. If and when i do, it will be by way of a dividend paid to me based on what amount is decided at that time. (b) there is no certainty until it actually happens. and may not be equal to the total net equity (assets – liabilities)?