The due Zakat for Emirates NBD shareholders for the year ended 31 December 2023 can be calculated using two methods. The first method is for shares purchased for trading, where the Zakat pool per share is the quoted value plus cash dividends. The Zakat per share is 2.5775% of the Zakat pool per share, with the net Zakat per share being the Zakat per share less the Zakat on reserves and retained earnings per share paid by the bank. The total Zakat payable is the number of shares multiplied by the net Zakat per share. The second method is for shares purchased for acquisition, where the shares' Zakat is 10% of the total shares' dividends for the year.