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    <description>Form SH-9 requires directors to declare, after full inquiry and supported by the auditor&#039;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&#039;s report, affidavit under rule 17(3), board resolution and special resolution, and the form must be digitally signed by two directors.</description>
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