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402. Contents Of Directors’ Report: General

(1) The directors’ report for a financial year must state–
(a) the names of the persons who, at any time during the financial year, were directors of the company, and
(b) except in the case of a company entitled to the small companies exemption, the amount (if any) that the directors recommend should be paid by way of dividend.
(2) The Board may make rules as to other matters that must be disclosed in a directors’ report.