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In this tutorial, the speaker discusses drafting a Shareholders Agreement, applicable to companies with two or more shareholders. A Shareholders Agreement is a contract that delineates the rights and responsibilities of shareholders. Key points it may cover include the number of shares each shareholder owns, different classes of shares, and the associated rights and responsibilities. While some share class information may be included in the company's constitution, a Shareholders Agreement can also specify whether the company is permitted to issue additional shares in the future. This agreement helps ensure clarity and governance among shareholders.