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The video tutorial discusses how to draft a Shareholders Agreement, applicable to companies with two or more shareholders. A Shareholders Agreement is a contract outlining the rights and responsibilities of shareholders. It typically addresses aspects such as the number of shares owned by each shareholder and the existence of different classes of shares, including their respective rights and responsibilities. Although share class information can be included in the company’s constitution, it is often part of the agreement. Additionally, the agreement may stipulate whether the company can issue additional shares in the future.