Is zakat obligatory on money that has been borrowed and invested in trade if a Hawl (one lunar year) has passed on the principal, but the profits were not collected until two months after the Hawl? What is the obligatory amount of zakat, and should it be on the entire capital or only on the profits? Is zakat obligatory on the uninvested portion of the loan?

The money you possess must be calculated upon the completion of a full Hijri year. If it reaches the nisab (the equivalent of 595 grams of silver or 85 grams of gold), then zakat becomes obligatory, which is one-quarter of one-tenth (2.5%). This applies whether the money is invested or not. The profit generated from invested money is subject to zakat along with its principal. As for debts, it is more cautious not to deduct them from the money subject to zakat.