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The tutorial discusses the importance of drafting a Shareholders Agreement for companies with multiple shareholders. A shareholders agreement is a contract that defines the rights and responsibilities of the shareholders. Key components often included are the number of shares each shareholder owns, the existence of different classes of shares, and the associated rights and responsibilities. While some share class details may be addressed in the company constitution, they can also be included in the shareholders agreement. Additionally, the agreement can specify whether the company is allowed to issue additional shares in the future. Overall, establishing a shareholders agreement is essential for clear governance among shareholders.