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A company may raise capital by issuing shares in ways which do not involve provisional letters of allotment (described in CG50293). »Ê¹ÚÌåÓýapp company nonetheless offers new shares on preferential terms to existing shareholders (or to a class of existing shareholders), who may choose not to take up some or all of their entitlement. »Ê¹ÚÌåÓýappse alternative methods may be referred to as open offers, entitlement issues, or vendor placings. For details, including guidance on a special class of open offer known as a compensatory open offer, see CG51755+.