Deducting investments in existing local companies from the Zakat Base, provided that the Taxpayer Company's pays zakat on its share in the equity rights of those companies in accordance with the financial statements of those investee companies.

Deferred expenses (which can be called prepaid expenses as well as long-term prepaid amounts) shall be deducted from the Zakat Base as expenses accepted for Zakat purposes.

Adjusted losses shall be deducted in accordance with the adjusted assessments.