{"entity":{"id":"23a6e5ef-e259-5450-be52-845c7b3328f5","name":"ROSSLAND DEVELOPMENT S.A.","type":"Company","kind":"company","jurisdiction":"CH","identifier":"icij:icijol-10146865","risk":"LOW","flags":[]},"identity":{"linked_records":[],"also_known_in":[]},"ownership":{"direct_owners":[{"role":"shareholder of","share":null,"party":{"id":"d08f11e9-fe8e-5d00-90dc-c860a441f440","name":"EXEL FINANCE LIMITED","type":"Organization","kind":"company"}}],"holdings":[],"ubo_chain":[{"depth":1,"from":"d08f11e9-fe8e-5d00-90dc-c860a441f440","fromName":"EXEL FINANCE LIMITED","to":"23a6e5ef-e259-5450-be52-845c7b3328f5","toName":"ROSSLAND DEVELOPMENT S.A.","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/10146865"}],"source":"corpus"}