What record must be made where a distress signal is received but the master decides for some reason not to proceed to assist?

If the ship is unable, or in the special circumstances of the case considers it unreasonable or unnecessary to proceed to assist, the master must personally enter in the Official Log Book the reason for failing to proceed. The entry must be witnessed by a crew member.

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Where several ships reply to a distress signal, what right of requisition has the master of the ship in distress, or the SAR service?

Where a distress signal has been received, in what circumstances is the master of a ship at sea not bound to proceed to assist?