Is Zakat calculated on the original amount that reached the nisab and upon which a year has passed, which is 23 million Algerian Dinars, or on the remaining amount after deposits and withdrawals, which is 35 million Algerian Dinars?

If the acquired wealth is an increase of the principal, such as business profits or the offspring of livestock, then it is subject to the zakat of its principal. However, if it is not an increase of the principal, it is not obligatory to combine it with the principal; rather, each portion of it is subject to zakat upon the completion of its own hawl (lunar year). The zakat of the twenty-three million is due this Ramadan, or at the time it reached the nisab (threshold). Any amount exceeding this is not subject to zakat until a full lunar year has passed from the time of its possession. It is permissible to pay zakat in advance. The wealth spent during the hawl is not subject to zakat.