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ags 9An AGS 9 is an outstanding card. As per the subgrade-based grading calculator AGS will allow these cards to have some minor defects on edges, corners or surface along with more lenientAGS 9 3 AUDIT GUIDANCE STATEMENT AGS 9 Opinion on Receipts, Expenditure, Investment of Moneys and the Acquisition and Disposal of Assets by Statutory Boards Introduction 1.