This document proposes transformation rules for building OWL ontologies from relational databases. It begins by classifying database tables into six categories based on their attributes and relationships. Transformation rules are then applied to each category to map the database schema into ontological components. The rules cover various database modeling constructs such as one-to-many relationships, simple and multiple inheritance, many-to-many relationships with and without attributes, and n-ary relationships. Additionally, the proposed approach analyzes stored data to detect disjointness and totalness constraints in class hierarchies and calculate participation levels in n-ary relations. The rules aim to generate richer ontologies than existing methods by handling more complex database cases and incorporating additional semantic information from data analysis.