Capital structure rules govern share classes, issuance conditions, public offering requirements and corporate financing mechanisms. The document summarizes capital and financing rules: the legal definition of shares and principal classes of capital; features of preference and equity share capital and sweat equity issuance; promoters' contribution and lock in obligations; underwriting minimums; public offer and full payment requirements; book building allocation norms to qualified institutional buyers; and procedural provisions for listing, prospectus distribution, share certificates, discounts, rights issues, ESOPs, alteration, conversion, reduction of capital, purchase of member shares and statutory buy back.