How is zakat paid on commingled funds in a business venture, knowing that the funds of each individual shareholder do not reach the nisab, and what is the nisab for zakat on commingled funds?

Zakat is obligatory on cash and trade goods if they reach the nisab, which is equivalent to 595 grams of silver. The value of the trade goods is added to the cash to complete the nisab. Only goods prepared for sale are subject to Zakat, not others. The hawl (one lunar year) begins from the ownership of an amount equal to the nisab, and the profit is subject to Zakat along with the principal capital. Scholars have differed on whether Zakat for companies considers the wealth of each partner individually or the total wealth of the company. According to the preponderant opinion, Zakat becomes due when the hawl passes for the first of the partners. According to the preponderant opinion, debt is not considered for Zakat purposes. Zakat is calculated by adding the value of goods prepared for sale, liquid cash, and hopeful debts, and one-quarter of a tenth (2.5%) is to be paid from it. The mudarib (investing partner) who contributes only his effort is obligated to pay Zakat on his share of the profit after distribution, if it reaches the nisab and a hawl has passed on it.