A security deposit and advance rent under the tenancy, expressed in months of rent and paid on the cheque schedule you negotiate; the Ejari registration fee stated on the Dubai Land Department page; utility connection deposits; and supplier account deposits. Some of this returns at the end of the lease, none of it returns before you trade, so all of it is opening capital.
From How much does it cost to open a restaurant in Dubai? — the full reading, with the method behind this answer.