These are liabilities which will exist or not, will depend on any future incident. For the sake of shareholders, it is shown in the footnote in the Balance Sheet. The items, which may come under this sub-heading, are:
Claims against company, which are still not accepted by the company.
Liability for amount uncalled on partly paid shares.
Arrears of fixed cumulative dividends.
Estimated amount of incomplete contracts (capital expenditures), arrangement of which is not made.