(1) Where the restricted activity is a reduction in company capital referred to in section 84(1) or a transfer or disposal referred to in section 91(1), the declaration shall state -
(a) the circumstances in which the transaction or arrangement is to be entered into;
(b) the nature of the transaction or arrangement;
(c) the person or persons to or for whom the transaction or arrangement is to be made;
(d) the total amount of the company's assets and liabilities as at the latest practicable date before the date of making of the declaration and in any event at a date not more than 3 months before the date of that making;
(e) the anticipated total amount of the company's assets and liabilities immediately after the restricted activity having taken place;
(f) that the declarants have made a full inquiry into the affairs of the company and that, having done so, they have formed the opinion that the company, after the restricted activity has taken place, will be able to pay or discharge its
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