# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 63: Guarantees and other financial commitments


(1) Particulars must be given of any charge on the assets of the company 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—
(a) the amount or estimated amount of that liability,
(b) its legal nature, and
(c) whether any valuable security has been provided by the company in connection with that liability and if so, what.
(3) There must be stated, where practicable, the aggregate amount or estimated amount of contracts for capital expenditure, so far as not provided for.
(4) Particulars must 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 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 that—
(a) have not been provided for, and
(b) are relevant to assessing the company’s state of affairs.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/1/paragraph/63 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-1/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.