Declaration of Solvency for buy-back requires directors to certify solvency and attach auditor and asset-liability reports. Form SH-9 requires directors to declare, after full inquiry and supported by the auditor's report, that the company can meet its total liabilities and will not be rendered insolvent within one year from the declaration date in connection with a proposed buy-back; mandatory attachments include statement of assets and liabilities, auditor's report, affidavit under rule 17(3), board resolution and special resolution, and the form must be digitally signed by two directors.