6. The annual estimates shall be accompanied by explanations in respect of —
(a)
each new sub-head proposed;
(b)
the appreciable differences under each sub-head of income or expenditure between the estimate or revised estimate of the preceding year as well as actual expenditure of previous financial years and the proposed provision; and
(c)
the relevant sinking fund to be expended, and —
(i)
the date on which any cyclical works, or any works related to the replacement of lifts (as the case may be) is expected to start and be completed; and
(ii)
the estimated total cost and amount to be expended on those works during the next financial year.