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35.—(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 in the balance sheet, and
(b)the aggregate amount or estimated amount of capital expenditure authorised by the directors which has not been contracted for.
(2) Particulars shall be given of—
(a)any pension commitments included under any provision shown in the balance sheet, and
(b)any such commitment for which no such provision has been made, and, where any such commitment relates wholly or partly to pensions payable to past directors of the society 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 contingent liabilities, which have not been provided for in the balance sheet, have not been included in the memorandum items in the balance sheet and are relevant to assessing the society’s state of affairs at the end of the financial year.
(4) Commitments within any of the preceding subparagraphs undertaken on behalf of or for the benefit of any associated body of the society shall be stated separately from the other commitments within that subparagraph.
(5) No disclosure need be made under subparagraphs (3) or (4) to the extent that an amount with respect to a contingent liability or to a commitment has been included in the Memorandum items in the balance sheet.
(6) There shall be disclosed the nature and amount of any contingent liabilities and commitments included in Memorandum items 20 and 21 in Part I and 22 and 23 in Part II of Schedule 2.
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