Alteration of share capital permits companies to increase, consolidate, convert, sub-divide or cancel shares under their articles. A company authorised by its articles may amend its memorandum in a general meeting to increase authorised share capital; consolidate and divide share capital (with Tribunal approval if voting percentages change); convert fully paid shares into stock and reconvert stock into shares; sub-divide shares preserving paid-to-unpaid ratios; and cancel unsubscribed shares, with such cancellation not constituting a reduction of share capital.