Zakah on shares and their dividends

Q 3: The company possesses a group of stocks and shares in other companies, some of which are local companies that are subject to Zakah (obligatory charity) according to the regulations of the Kingdom (of Saudi Arabia), whereas the other companies are outside the Kingdom and are not subject to Zakah, but may be subject to taxes. These are long-term investments, i.e. their acquisition is not for the purpose of using them in trade, and it is not the intention of the company to sell them in the foreseeable future. Is it the investments inside or outside the Kingdom of Saudi Arabia or both of them that should be calculated in Zakah? Should Zakah be paid on both these investments along with their dividends or only on their dividends? With regard to the dividends, should their Zakah be paid upon receiving them, or upon the passage of a complete Hawl (one lunar year calculated from the time a property reaches the minimum amount upon which Zakah is due) from the date of receiving the profits? A 3: Shares are of two types. First, commercial shares whose owner wants to offer them (Part No. 8; Page No. 173

A 3: Shares are of two types. First, commercial shares whose owner wants to offer them (Part No. 8; Page No. 173) for buying and selling. As for this type of shares, Zakah is due on both the shares and their dividends, according to the market price upon the completion of one Hawl. The Hawl for the dividends is the same as the Hawl for the original capital. The amount of Zakah due on the total is 2.5%.Second, fixed shares whose owner wants to invest but not to put them up for sale in the market. As for these shares, Zakah is due on their profits upon the passage of a Hawl from receiving them. There is no Zakah due on the origin of the shares. The amount of the due Zakah is 2.5%.