How is zakat paid on speculative shares that have not been sold because they have not reached their principal or profit after three years?

Zakat (definition) is obligatory on speculative shares every year, by estimating their market value at the time the hawl (one lunar year) is completed, and 2.5% of their value must be given. If liquidity is not available, the zakat is calculated and postponed until the shares are sold. The hawl for shares is the hawl of the money with which the shares were purchased, if it met the nisab (definition) (minimum threshold). Otherwise, the hawl begins when the value of the shares reaches the nisab.