Dear Khun Molthiya
In accounting, the term capital commitments refer to expenditure on assets which has been authorised by the company (through the company's directors). However, they have not been spent yet as at the end of a financial period. The company had approved the upgrading tender contracts (construction, lifts, etc) and also the POs for the supply of assets. However, not all the committed expenditures have been spent as at 31 Dec 2014.
A liability is a present obligation of the enterprise arising from past events, the settlement of which is expected to result in an outflow from the enterprise of resources embodying economic benefits.
A contingent liability is:
(a) a possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the enterprise; or
(b) a present obligation that arises from past events but is not recognised because:
(i) it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or
(ii) the amount of the obligation cannot be measured with sufficient reliability.
Hope the above will help you in determining the amount of capital commitment and contingent liabilities to be disclosed.