Minimum promoters' contribution: certain non cash or revaluation based securities and pledged securities are excluded from eligibility. Minimum promoters' contribution excludes specified securities acquired for non-cash consideration involving asset revaluation or capitalisation of intangibles, securities resulting from bonus issues funded by revaluation reserves or unrealised profits or issued against ineligible shares, and specified securities pledged with creditors except pledges for borrowings by the issuer or its subsidiaries. Securities acquired under a corporate restructuring scheme approved by a competent authority under the Companies Act are eligible despite these ineligibility criteria.