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Subject matter This Directive lays down measures concerning the following:

— the 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 54 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 coordination of safeguards which, for the protection of the interests of members and third parties, are required by Member States of companies within the meaning of the second paragraph of Article 54 of the Treaty, in respect of disclosure, the validity of obligations entered into by, and the nullity of, companies limited by shares or otherwise having limited liability, with a view to making such safeguards equivalent,

— the rules on online formation of companies, on online registration of branches and on online filing of documents and information by companies and branches,

— the disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another State,

— mergers of public limited liability companies,

— cross-border conversions, cross-border mergers and cross-border divisions of limited liability companies,

— the division of public limited liability companies.