- Hotel Intan is a holding company and the Intan Restaurant is its wholly-owned subsidiary. The business of the Restaurant was conducted on the Hotel's Premise. Due to the COVID19 outbreak, the Restaurant closed its business. Upon the closure of the business, the workers were retrenched. The workers' union argued that the actual employer is the Hotel, and therefore the Hotel is liable to pay compensation. The Hotel disagrees and argues that the Restaurant is a legal entity by themselves. Advice Hotel Intan

- With reference to the provisions in the Companies Act 2016, explain any TWO (2) differences between a company limited by shares and a company limited by guarantee.