The first two are Pamela Anderson alterations. The third can be cosmetic or can have real effects. As paid-up capital has not changed, there are no accounting entries for share splits and consolidations. This is called the authorised capital. The difference between the authorised capital and the par value of the issued shares is called unissued capital.
General meetings can reduce the unissued capital by reducing the authorised capital.
As paid-up capital is unchanged, there are no accounting entries. The second type of alteration is to reduce uncalled capital. A reduction in uncalled capital can effect the rights of creditors. Capital Reductions Capital reductions involve the reduction of paid-up capital. Reduce the par value of the shares.