(1) A person—
(a) who is an owner of or has interest in a thing, or in the amount, value, or proceeds thereof, jointly or in common with another person, or as a member of a company; or
(b) who is owner of a thing as a trustee for himself or herself jointly or in common with another person or for a company of which he or she is a member,
may commit the offence of theft or of fraudulent breach of trust in respect of such thing.
(2) Any person can be a clerk, employee or officer of a company of which he or she is a member.