- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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22.—(1) Particulars must be given of any charge on the assets of the society to secure the liabilities of any other person, including, where practicable, the amount secured.
(2) The following information must be given with respect to any other contingent liability not provided for (other than a contingent liability arising out of an insurance contract):
(a)the amount or estimated amount of that liability;
(b)its legal nature;
(c)whether any valuable security has been provided by the society in connection with that liability and if so, what.
(3) There must 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 committee of management which has not been contracted for.
(4) Particulars must be given of:
(a)any pension commitments included under any provision shown in the society’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 committee members of the society separate particulars must be given of that commitment so far as it relates to such pensions.
(5) Particulars must also be given of any other financial commitments, other than commitments arising out of insurance contracts, which:
(a)have not been provided for in the balance sheet; and
(b)are relevant to assessing the society’s state of affairs.
(6) Commitments within any of the preceding subparagraphs undertaken on behalf of or for the benefit of any subsidiary of the society, must be stated separately from the other commitments.
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