The shareholder is the person who owns the company, the person who holds the shares issued by the company under his/her name. A company can be owned by one or more shareholders who can either be an individual or companies.

The director is the person responsible for determining the policy of the company. He is the person who will need to sign any business contracts, bank account opening forms and other official documents. The Director is normally appointed by the shareholder following the first official company meeting, but sometimes this can be done by a resolution. A company can have one or more directors who can either be an individual or a company.