{"entity":{"id":"b3151e91-ea3d-5d2d-ac3d-442bab78b911","name":"BIRCH PROPERTIES S.A.","type":"Company","kind":"company","jurisdiction":"CH","identifier":"icij:icijol-10131880","risk":"LOW","flags":[]},"identity":{"linked_records":[],"also_known_in":[]},"ownership":{"direct_owners":[{"role":"shareholder of","share":null,"party":{"id":"90c27dd3-e2f2-5071-b49a-f11a7375961a","name":"EXEL FINANCE LIMITED","type":"Organization","kind":"company"}}],"holdings":[],"ubo_chain":[{"depth":1,"from":"90c27dd3-e2f2-5071-b49a-f11a7375961a","fromName":"EXEL FINANCE LIMITED","to":"b3151e91-ea3d-5d2d-ac3d-442bab78b911","toName":"BIRCH PROPERTIES 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/10131880"}],"source":"corpus"}