Rights and obligation NCA

In the UK, for example, a fixed charge over a company’s assets must be duly registered and this would be documented in the company’s register of charges (a statutory register) and show in a company search. As this is assumed knowledge of F4-ENG it would not be specifically examined but would be relevant when considering whether a company’s rights to its assets might be other than absolute (e.g. a company cannot sell property which is charged to a bank, say, without the bank’s permission).
Capital commitments are just that – commitments to acquire capital items (non-current assets). Disclosure of this is encouraged, but not required, under IFRS, but may be a required disclosure under company legislation (as in the UK). This is useful information to users (to see what investment has been committed to).