The inspectors also acknowledged that the imposition of S106 obligations responsible for agricultural units would unduly affect the value of farms and the ability of farmers to buy and sell land and that they would be unduly burdensome for the operation of farms,” Dinnis adds. The unilateral commitments are almost identical to those concluded under section 106, so our responses apply to both. We can help you review commitments and agree on the wording of the S106 agreement or unilateral commitment, even if you don`t need a profitability report. But all may not be lost. .