The directors' report must state the name of the directors, (except in the case of a company entitled to the small companies exemption) the amount of any dividend recommended, any qualifying indemnity provision (whether made by the company or otherwise) for the benefit of one or more directors of the company or directors of an associated company, (unless the company has taken advantage of an audit exemption) a statement on disclosure of information to the auditors, and certain other disclosures required by the Companies Act 2006 and regulations made under that Act.