Buy-back payment obligations require prompt verification and payment to accepted security-holders or return of securities after offer closure. Immediately after offer closure the company must open a special account with a banker to an issue registered with the Board and deposit the sum which, together with ninety per cent of the escrow amount, equals the total consideration for the buy-back, with the company permitted to transfer funds from the escrow account. The company must verify offers and, within seven working days of closure, pay accepted security-holders in cash or return shares or other specified securities to security-holders whose offers are not accepted.