Zakaat on money borrowed to someone and on a lump sum of money

Aslmlkm, would like to know wether or not zakaat is payable on money borrowed to someone, i.e I borrowed from my wife and still havent paid her back, is she liable for zakaat on the money she borrowed me even though she hasnt received it?

Also I have a trust fund at work which never paid any dividends out over 7 years but paid a lump sump out last year, am I eligible for zakaat on the lump sump or what? Also I still have some shares left but still dont receive dividends how do I pay zakaat on this?

Shukran