Section contains shareholders records for both Cunard Steamship Company Ltd and Cunard White Star - the companies merged in 1934. A shareholder or stockholder is an individual or company (including a corporation) that legally owns one or more shares of stock in a company. Shareholders are granted special privileges which may include the right to vote on matters such as elections to the board of directors, the right to propose shareholder resolutions, the right to share in distributions of the company's income and the right to purchase new shares issued by the company.

Records in this section are principally legal and financial shareholder records and generally include: memorandum and articles of association, private deeds, legal agreements, minutes of various meeting groups, annual reports, a large number of stock and share ledgers, trust deeds, mortgage and debenture records (including share registers and transfers), accounting records and some correspondence. A number of items contain company accounts which may overlap with section D42/AC - Accounts Department. Company minutes and reports also interlink as reports are often pasted within minute books. Many records are financially very technical, in particular the debenture and stock records and ledgers (D42/A6 and A7). Records in this series have not been separated by company name as the official naming of White Star on company documents seems largely inconsistent. Records have been arranged in order of business importance and thereafter, within individual record series, are listed chronologically.