A shareholder is a person or entity that legally owns shares of a company's stock, entitling them to ownership rights and dividends.
An ultimate beneficial owner is an individual who enjoys the economic benefits of owning the shares, even if the shares are registered under someone else's name. In some cases, the shareholder and beneficial owner can be the same person, but in others, they may be different due to certain arrangements or legal structures like nominee shareholders or trusts.
The beneficial owner is the ultimate recipient of the financial benefits associated with the shares, while the shareholder holds the legal title to the shares.
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