{"entity":{"id":"9e860178-13c3-59e2-a229-d63164048cee","name":"S&M LTD.","type":"Company","kind":"company","jurisdiction":"CH","identifier":"icij:icijol-10118159","risk":"LOW","flags":[]},"identity":{"linked_records":[],"also_known_in":[]},"ownership":{"direct_owners":[{"role":"shareholder of","share":null,"party":{"id":"673d6227-7c87-5f8c-8fd5-02d5800557fa","name":"IPCO S.A.","type":"Organization","kind":"company"}},{"role":"shareholder of","share":null,"party":{"id":"e7ba578d-6fea-5996-b9d7-2f55e946def5","name":"ASGARD ASSOCIATE SERVICE S.A.","type":"Organization","kind":"company"}}],"holdings":[],"ubo_chain":[{"depth":1,"from":"673d6227-7c87-5f8c-8fd5-02d5800557fa","fromName":"IPCO S.A.","to":"9e860178-13c3-59e2-a229-d63164048cee","toName":"S&M LTD.","role":"shareholder of","share":null},{"depth":1,"from":"e7ba578d-6fea-5996-b9d7-2f55e946def5","fromName":"ASGARD ASSOCIATE SERVICE S.A.","to":"9e860178-13c3-59e2-a229-d63164048cee","toName":"S&M LTD.","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/10118159"}],"source":"corpus"}