{"entity":{"id":"b3406eee-8fa2-551d-a91c-1f5678db38f9","name":"SMART INVEST S.A.","type":"Company","kind":"company","jurisdiction":"CH","identifier":"icij:icijol-10002122","risk":"LOW","flags":[]},"identity":{"linked_records":[],"also_known_in":[]},"ownership":{"direct_owners":[{"role":"shareholder of","share":null,"party":{"id":"53295129-3a5b-504e-8af2-176f7bf1bb7c","name":"CHARITABLE AND GOODWILL FOUNDATION","type":"Organization","kind":"company"}}],"holdings":[],"ubo_chain":[{"depth":1,"from":"53295129-3a5b-504e-8af2-176f7bf1bb7c","fromName":"CHARITABLE AND GOODWILL FOUNDATION","to":"b3406eee-8fa2-551d-a91c-1f5678db38f9","toName":"SMART INVEST 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/10002122"}],"source":"corpus"}