How is zakat calculated on liquid assets, gold, foreign currencies, a business loan, debts owed to friends, a joint venture, and an apartment that you purchased in installments with the intention of keeping it, establishing a project in it, or renting it out, knowing that you reside in another apartment?

The rulings on Zakat can be summarized as follows: There is no Zakat on apartments intended for residence or personal keeping. Zakat is obligatory on gold, foreign currencies, and money if they reach the nisab (minimum threshold) and a full lunar year (hawl) has passed on them. As for debts, if you own assets exceeding your needs that can be sold to cover the debt, then the debt is not deducted from the wealth subject to Zakat, and all the wealth is subject to Zakat. If you do not own excess assets, then the debt is deducted from the wealth, and the remainder is subject to Zakat if it reaches the nisab. However, it is more cautious to pay Zakat on all the wealth. Business profits are subject to Zakat along with the principal capital, and their hawl is the hawl of the principal capital. If an apartment designated for a project is rented out, its income is subject to Zakat after a full year has passed on it.