The Companies Act 2006 (United Kingdom) does not explicitly state the date at which the information should be disclosed. Alternative presentations include disclosing:

  • Service contracts of current directors at the signing date of the directors' report and exclude those directors who have resigned either during the financial period or since the reporting date
  • Service contracts of all directors since the beginning of the financial period and up to the signing date of the directors' report including all directors who have resigned
  • Service contracts of current directors at the reporting date and exclude those directors who have resigned during the financial period