{"entity":{"id":"37582a85-be2c-5bb4-a28f-ccd3fa81ba54","name":"P & L CO.LTD.","type":"Company","kind":"company","jurisdiction":"MT","identifier":"icij:icijol-55023480","risk":"MED","flags":[]},"identity":{"linked_records":[],"also_known_in":[]},"ownership":{"direct_owners":[{"role":"secretary of","share":null,"party":{"id":"613d3bcc-002c-57c9-9dc5-b7b03d058d55","name":"PHILIP LINGARD","type":"Organization","kind":"company"}},{"role":"shareholder of","share":null,"party":{"id":"306a2bff-e02b-5b0f-8544-a4ff50029d4c","name":"FENLEX HOLDINGS & SERVICES LTD","type":"Organization","kind":"company"}}],"holdings":[],"ubo_chain":[{"depth":1,"from":"613d3bcc-002c-57c9-9dc5-b7b03d058d55","fromName":"PHILIP LINGARD","to":"37582a85-be2c-5bb4-a28f-ccd3fa81ba54","toName":"P & L CO.LTD.","role":"secretary of","share":null},{"depth":1,"from":"306a2bff-e02b-5b0f-8544-a4ff50029d4c","fromName":"FENLEX HOLDINGS & SERVICES LTD","to":"37582a85-be2c-5bb4-a28f-ccd3fa81ba54","toName":"P & L CO.LTD.","role":"shareholder of","share":null}]},"risk":{"level":"MED","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/55023480"}],"source":"corpus"}