{"entity":{"id":"1f270b25-6e19-56a4-88a2-23708c7fa7e2","name":"KIRELAND LIMITED","type":"Company","kind":"company","jurisdiction":"CH","identifier":"icij:icijol-10126367","risk":"LOW","flags":[]},"identity":{"linked_records":[],"also_known_in":[]},"ownership":{"direct_owners":[{"role":"shareholder of","share":null,"party":{"id":"ea1173ec-babd-5609-a01b-845c3fb14f88","name":"EXEL FINANCE LIMITED","type":"Organization","kind":"company"}},{"role":"shareholder of","share":null,"party":{"id":"3bac52c9-1e1a-5ec8-bf84-8e52e8652acb","name":"JDS SECRETARIES LIMITED","type":"Organization","kind":"company"}}],"holdings":[],"ubo_chain":[{"depth":1,"from":"ea1173ec-babd-5609-a01b-845c3fb14f88","fromName":"EXEL FINANCE LIMITED","to":"1f270b25-6e19-56a4-88a2-23708c7fa7e2","toName":"KIRELAND LIMITED","role":"shareholder of","share":null},{"depth":1,"from":"3bac52c9-1e1a-5ec8-bf84-8e52e8652acb","fromName":"JDS SECRETARIES LIMITED","to":"1f270b25-6e19-56a4-88a2-23708c7fa7e2","toName":"KIRELAND LIMITED","role":"shareholder of","share":null}]},"risk":{"level":"LOW","flags":[],"note":"Risk is a layer-1 signal (offshore-layering / connectivity heuristics) — an investigative lead, not a determination."},"sources":[{"registry":"icij_offshoreleaks","source_url":"https://offshoreleaks.icij.org/nodes/10126367"}],"source":"corpus"}