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    <title>Amount earmarked for buy-back</title>
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    <description>Regulation 15 requires that a company ensure at least seventy-five per cent of the amount earmarked in the board or special resolution for a buy-back is utilised to repurchase shares or specified securities, and that a prescribed minimum portion of the earmarked amount be deployed within the initial half of the buy-back period as introduced by the amending notification.</description>
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