1- He needs to pay the khoms before getting into the investment.
2- If he did not pay the khoms of the capital, then he have to pay the khoms of the actual price at the year end, while if he paid the khoms initially, he do not have to pay the khoms of the price increase, except if he sold them.
3- It it dropped, he have to pay the khoms of the new value. The khoms of the rclimbed value (difference) is to be paid when they are sold.