66.—(1) There shall be stated, where practicable:
(a)the aggregate amount or estimated amount of contracts for capital expenditure, so far as not provided for;F2. . .
Head (b) rep. by SR 1997/314
(2) Particulars shall be given of:
(a)any pension commitments included under any provision shown in the company's balance sheet; and
(b)any such commitments for which no provision has been made;
and where any such commitment relates wholly or partly to pensions payable to past directors of the company separate particulars shall be given of that commitment so far as it relates to such pensions.
(3) Particulars shall also be given of any other financial commitments, including any contingent liabilities, which:
(a)have not been provided for;
(b)have not been included in the memorandum items in the balance sheet format; and
(c)are relevant to assessing the company's state of affairs.
(4) Commitments within any of the preceding sub-paragraphs undertaken on behalf of or the benefit of:
(a)any parent company or fellow subsidiary undertaking of the company; or
(b)any subsidiary undertaking of the company;
shall be stated separately from the other commitments within that sub-paragraph (and commitments within head (a) shall be stated separately from those within head (b)).
(5) There shall be disclosed the nature and amount of any contingent liabilities and commitments included in Memorandum items 1 and 2 which are material in relation to the company's activities.
F2SR 1997/314
F3Order repealed (prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16 and the repeal being partly in force, as to which see individual Articles (with savings (with adaptations) by Companies Act 2006 (Commencement No. 6, Saving and Commencement Nos. 3 and 5 (Amendment)) Order 2008 (S.I. 2008/674), arts. 2(3), {4}, Sch. 2) and subject to amendments (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b)(2), Sch. 1 paras. 135, 147, 148 {Sch. 2 Note 1} (with arts. 6, 11, 12) and subject to amendments (6.4.2008) by S.R. 2008/133, {regs. 2, 3}