Each SPV is divided into shares to which the investors subscribe to become shareholders. In deals with a deal lead (not founder lead deals) the SPV will issue both ordinary and preferential shares. This distinction allows the SPV to attach different rights to the two categories of shares. In the case of the Roundtable SPVs the additional rights attached to the preferential shares are financial rights. Indeed, it is through the means of preferential shares that the SPV may attribute carried interest to the deal leads when it is relevant.