In this Part -

"converted company", in relation to a cross-border conversion, means a company that is formed in a destination EEA state as a result of the cross-border conversion;

"converting company", in relation to a cross-border conversion, means a company that is carrying out, or is proposing to carry out, the cross-border conversion;

"cross-border conversion" means an operation whereby a company, without being dissolved or wound up or going into liquidation, converts the legal form under which it is registered in a departure EEA state into a legal form of a destination EEA state listed in Annex II of the Directive and transfers at least its registered office to the destination EEA state, while retaining its legal personality;

"departure EEA state", in relation to a cross-border conversion, means the EEA state in which the converting company is registered prior to the cross-border conversion;