shareholder

(1) 48(in relation to an ICVC):

1. (a) (in relation to a share that is represented by a bearer certificate) the person who holds the certificate;
2. (b) (in relation to a share that is not represented by a bearer certificate) the person whose name is entered on the register in relation to that share.5

(2) (in relation to chapters 5 [ ] of DTR) any natural person or legal entity governed by private or public law, who holds directly or indirectly:48

1. (a) shares of the issuer in its own name and on its own account;48
2. (b) shares of the issuer in its own name, but on behalf of another natural person or legal entity;48
3. (c) depository receipts, in which case the holder of the depository receipt shall be considered as the shareholder of the underlying shares represented by the depository receipts.48