What the document covers
The direction concerns transferring share premium and capital redemption reserve amounts into share capital under the 2006 reform. Its filing windows were transitional.
Specific requirements and implications
The transition dealt with amounts in share-premium and capital-redemption reserve accounts following the no-par-value reform. The notice extended the filing concession to 31 August 2006. After the dedicated form was removed on 1 September, affected companies had to explain their position through the alternative process described. Those dates and associated historical charges should not be presented as a current filing deadline or current service price.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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