To calculate missed Zakat, work out the total net Zakatable assets in previous annual Zakat days in the same manner when calculating your net Zakatable assets for the current year. You can work out your net Zakatable assets by subtracting all your deductible liabilities from your gross Zakatable assets.

One should try to calculate as precise and accurate as possible. To get a precise figure, one can look at previous bank statements, wage slips, invoices, receivables and other documentation related to investments.
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