{"entity":{"id":"5edf5f31-6442-5559-844f-212895ef660b","name":"BEORN DEVELOPMENT S.A.","type":"Company","kind":"company","jurisdiction":"CH","identifier":"icij:icijol-10128764","risk":"LOW","flags":[]},"identity":{"linked_records":[],"also_known_in":[]},"ownership":{"direct_owners":[{"role":"shareholder of","share":null,"party":{"id":"e832a538-ff01-5a50-9620-2f37d3c14bc5","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":"e832a538-ff01-5a50-9620-2f37d3c14bc5","fromName":"EXEL FINANCE LIMITED","to":"5edf5f31-6442-5559-844f-212895ef660b","toName":"BEORN DEVELOPMENT S.A.","role":"shareholder of","share":null},{"depth":1,"from":"3bac52c9-1e1a-5ec8-bf84-8e52e8652acb","fromName":"JDS SECRETARIES LIMITED","to":"5edf5f31-6442-5559-844f-212895ef660b","toName":"BEORN 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/10128764"}],"source":"corpus"}