How do you pay Zakat on stocks held for capital appreciation vs dividend stocks? What happens if the intention, changes?

The calculation of Zakat on long term investments held for one lunar year or more is as follows:

From the balance sheet of the company (in which you hold shares), use the following formula:

1. Amount Y =      Cash + Cash Equivalent + Accounts Receivables + Inventory
                                      Total Number of Shares Issued By Your Company
2. Your Zakatable Amount = [(Amount Y) x (Number of shares you own)]

Please note, if you are receiving dividends, please add the full amount to your Zakatable assets.

Long-term investors are considered part of the ownership, and so you must calculate this looking at the balance sheet of the company.

If your intention changes with the asset that is owned, then the Zakat due also changes. 

If you decide to cash out or become a short term trader, which means the investment is held for less than one lunar year, then you must include the entire value of your portfolio and pay Zakat on it.