Rights issue disclosure framework tightened and eligibility, threshold and application procedures amended to streamline investor protections. Amendments to the Issue of Capital and Disclosure Requirements revise rights-issue regulation by raising specified monetary thresholds, redefining persons covered by certain disclosures, and narrowing the meaning of finance for a specific project to capital expenditures only. The Schedule governing letters of offer is restructured into two disclosure tracks with detailed mandatory content for letters and abridged letters of offer, including expanded risk-factor, financial, project, utilisation, audit qualification and wilful-defaulter disclosures. Procedural changes permit plain-paper applications under specified conditions, require SCSBs to accept complete plain-paper applications, clarify ASBA timing for credit and refunds, and strengthen issuer undertakings on segregation, deployment and reporting of issue proceeds.