{"entity":{"id":"5b797bb9-ac9d-5fa3-a000-a96f71ec908e","name":"Cowan - J A","type":"Organization","kind":"company","jurisdiction":"IM","identifier":"icij:icijol-80025479","risk":"MED","flags":[]},"identity":{"linked_records":[],"also_known_in":[]},"ownership":{"direct_owners":[],"holdings":[{"role":"shareholder of","share":null,"asset":{"id":"1fd6563e-5e62-5a97-96ab-f73ce8fa7027","name":"Elgin Limited","type":"Company","kind":"company"}}],"ubo_chain":[]},"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/80025479"}],"source":"corpus"}