This excerpt taken from the KO DEF 14A filed Mar 5, 2009.
2. What is a proxy statement?
It is a document that Securities and Exchange Commission ("SEC") regulations require us to give you when we ask you to sign a proxy card designating Gary P. Fayard, Geoffrey J. Kelly and Cynthia P. McCague as proxies to vote on your behalf.
If your shares are registered directly in your name with the Company's registrar and transfer agent, Computershare Trust Company, N.A., you are considered a shareowner of record with respect to those shares.
If your shares are held in a brokerage account or bank, you are considered the "beneficial owner" of those shares.