Second Council Directive 77/91/EC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the treaty, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent.

The purpose of this Directive is the coordination of national provisions relating to the formation of public limited liability companies, the maintenance, increase or reduction of their capital, in order to ensure minimum protection for both shareholders and creditos of this companies.

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