Does Zakat become due on money from previous years that was invested in a project that faltered for three years and has now been recovered, knowing that the amount was a loan from a bank and there are still outstanding installments?

The fundamental principle regarding Zakat on real estate shares is that they should be valued at their market price, and a quarter of a tenth (2.5%) should be paid annually. If funds are not available, the Zakat obligation is recorded and paid upon the sale of the shares. If the shares become stagnant (unsellable) or their disposition is prohibited, Zakat becomes due for one year upon their sale. This is considered the more cautious approach by some scholars, and Sheikh Muhammad Al-Osaimy issued a fatwa to this effect concerning Al-Duraybi's contribution (Venice Islands). The debt owed by the Zakat payer does not affect the obligation of Zakat on shares.