clipped from: www.interpal.org   

Assets
Cash at home
Balance held in bank accounts
Resale value of shares
Merchandise & profits
Gold & silver (at current value)
Income from rent
Other income
Total assets liable for Zakah

Zakatable Total
If the Zakatable total is less than the nisab then no zakah is payable
   
Zakah Due:
(Zakatable Total x 2.5%)