{"entity":{"id":"b2e52a26-349e-5ca4-b402-0b8a86a7c4c0","name":"Hesh Associates Limited","type":"Company","kind":"company","jurisdiction":"PA","identifier":"icij:icijol-10112491","risk":"MED","flags":[]},"identity":{"linked_records":[],"also_known_in":[]},"ownership":{"direct_owners":[{"role":"shareholder of","share":null,"party":{"id":"1ecc8f56-75c0-583f-8254-bfd108eafc68","name":"CUSTODIAN LTD.","type":"Organization","kind":"company"}}],"holdings":[],"ubo_chain":[{"depth":1,"from":"1ecc8f56-75c0-583f-8254-bfd108eafc68","fromName":"CUSTODIAN LTD.","to":"b2e52a26-349e-5ca4-b402-0b8a86a7c4c0","toName":"Hesh Associates Limited","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/10112491"}],"source":"corpus"}