Is zakat obligatory on Taibah Company shares that have not yet been sold due to their low index, and how is zakat to be paid for past and future periods?

Shares owned for the purpose of trading are subject to zakat (definition) on trade goods. Their market value is to be zakatized at a rate of 2.5% annually. If zakat accumulates for years without a valid excuse, it must be paid for each year separately, accompanied by seeking forgiveness and repentance. However, if companies or the government are responsible for paying zakat on the shares, then the shareholder is not obligated to pay zakat. The majority of scholars hold the view that debt prevents the obligation of zakat if it encompasses the entire wealth.