Is Zakat obligatory on a sum of money that has been held for a hawl (full lunar year) by the owner's friend for the purpose of trade, and then returned to the owner before the second hawl is complete?

Zakat is obligatory on wealth if it reaches the nisab and a full year has passed over it. There is no difference whether the wealth is in the owner's possession or deposited with someone else. If the amount for which the apartment was sold reaches the nisab, zakat becomes obligatory on it after the passage of a full year from its ownership, at a rate of one-quarter of one-tenth (2.5%). The nisab is equivalent to 85 grams of pure gold or 595 grams of silver.