New Times Corporation Limited has entered into a share purchase agreement involving the sale and purchase of forty-nine percent of the shares in, and forty-nine percent of the shareholder's loan advanced to, AC Precious Metals Refinery Limited. Absolute Champ Limited is acting as the vendor in the transaction, with Samore Company Limited as the purchaser and Cheung's Gold Traders Limited serving as the purchaser's guarantor. The agreement outlines the terms of the sale and purchase, as well as related warranties and guarantees among the parties.