any change of the size of the capital of the company. The term covers capital increases and capital decreases in all its variations - e.g. increase by subscription, increase by non-monetary contribution, increase by conversion of debt to company capital
This coordination was continued as regards the formation of public limited liability companies and the maintenance and alteration of their capital with Directive 77/91/EEC (6), and as regards the annual accounts of certain types of companies with Directive 78/660/EEC.
