Selling fake designer glasses frames

Q: Please advise on the following:

A Muslim optometrist is having a problem with unqualified people smuggling fake designer frames into the country. These people send their customers to professional optometrists for eye tests and they ask for a script. Then they have their glasses made at a reduced cost by the "pirate" dealer.

Is it Islamically correct to have these types of crooks reported to the authorities? Some are Muslims and some are Non-Muslims.

Zakaat on loans

Q: As an employee, I am facilitated to take 3 types of loan from my employer.

Loan type 01:

This loan is termed as 'Salary Advance'. In case of emergency, the employee can take a loan from the employer to a maximum of 6 times his basic salary. The lent amount will be deducted from the monthly salary in 12 installments. If the employee leaves the job before the settlement of the loan, then the left amount will be deducted from the gratuity scheme, provident fund, etc.

Loan type 02:

This loan is termed as 'Investment loan'. The employee will receive an amount every year on 1st of June from the employer/company to invest in some particular investment schemes to get tax rebate on yearly income received from the company. The lent amount will be deducted from the monthly salary in 12 installments. If the employee leaves the job before the settlement of the loan, then the left amount will be deducted from the gratuity scheme, provident fund, etc.

Loan type 03:

The employee can take a loan from the compulsory provident fund. The lent amount will have to be adjusted as per agreement with the company. If the employee leaves the job before the settlement of the loan, then the left amount will be deducted from the gratuity scheme, provident fund, etc.

My question is, with a view to calculating zakaat of these loans, how will the lent amounts be considered? Whether assets, liability or amaanat?