What is 'preferential offer' according to Rule 13 of the Companies (Share Capital and Debentures) Rules, 2014?

According to the Section 42 and Section 62 read with explanation to Rule 13 of the Companies (Share Capital and Debentures) Rules, 2014, 'Preferential Offer' means an issue of shares or other securities, by a company to any select person or group of persons on a preferential basis and does not include shares or other securities offered through a public issue, rights issue, employee stock option scheme, employee stock purchase scheme or an issue of sweat equity shares or bonus shares or depository receipts issued in a country outside India or foreign securities.