5.—(1) There must be shown the aggregate amount of any consideration paid to or receivable by third parties for making available the services of any person—
(a)as a director of the company, or
(b)while director of the company—
(i)as director of any of its subsidiary undertakings, or
(ii)otherwise in connection with the management of the affairs of the company or any of its subsidiary undertakings.
(2) In sub-paragraph (1)—
(a)the reference to consideration includes benefits otherwise than in cash, and
(b)in relation to such consideration the reference to its amount is to the estimated money value of the benefit.
The nature of any such consideration must be disclosed.
(3) For the purposes of this paragraph a “third party” means a person other than—
(a)the director himself or a person connected with him or a body corporate controlled by him, or
(b)the company or any of its subsidiary undertakings.