Are checks subject to Zakat?

Question: Are checks –cheques- subject to Zakat? If yes, how should we calculate the zakat amount of them?

You have to give the zakat of your checks together with your other goods’ zakat. But it is also possible to give the zakat of them retrospectively starting from the day you have collected. For example; you have a check which is postdated for two years. You may give the zakat of this check for the last two years, after collection.