It is necessary, having regard to the objectives of point (g) of Article 50(2) of the Treaty, that the Member States' laws relating to the increase or reduction of capital ensure that the principles of equal treatment of shareholders in the same position and of protection of creditors whose claims exist prior to the decision on reduction are observed and harmonised.
Glede na cilje točke (g) člena 50(2) Pogodbe je potrebno, da zakonodaje držav članic, ki se nanašajo na povečanje ali zmanjšanje kapitala, zagotavljajo spoštovanje in uskladitev načel enake obravnave delničarjev v enakem položaju ter varstvo upnikov, katerih zahtevki so obstajali pred odločitvijo o zmanjšanju.