(1) In the annual accounts of an ICAV there shall be shown so far as the information is contained in the ICAV’s accounting records or the ICAV has the right to obtain it from the persons concerned -
(a) the aggregate amount of the directors’ emoluments,
(b) the aggregate amount of directors’, or former directors’, pensions, and
(c) the aggregate amount of any compensation to directors or former directors in respect of loss of office.
(2) The amount to be shown under paragraph (a) of subsection (1) -
(a) shall include any emoluments paid to or receivable by any person in respect of his or her services as director of the ICAV or in respect of his or her services, while director of the ICAV, as director of any subsidiary of the ICAV or otherwise in connection with the management of the affairs of the ICAV or any subsidiary of the ICAV, and
(b) shall distinguish between emoluments in respect of services as director and other emoluments.
(3) The amount to be shown under paragraph (b
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