{"entity":{"id":"ea764f8d-2a77-56d8-9476-887753109feb","name":"Polar Capital Elbrus Fund Limited","type":"Company","kind":"company","jurisdiction":"KY","identifier":"icij:icijol-82008727","risk":"MED","flags":[]},"identity":{"linked_records":[],"also_known_in":[]},"ownership":{"direct_owners":[{"role":"shareholder of","share":null,"party":{"id":"ef025b5c-c4e8-5239-b757-7dfbf3d6b9d2","name":"Reid Services Limited - Cayman","type":"Organization","kind":"company"}},{"role":"shareholder of","share":null,"party":{"id":"98eece55-1c4f-57de-9e07-1ca8e954dd3d","name":"Appleby Trust (Bermuda) Ltd","type":"Organization","kind":"company"}}],"holdings":[],"ubo_chain":[{"depth":1,"from":"ef025b5c-c4e8-5239-b757-7dfbf3d6b9d2","fromName":"Reid Services Limited - Cayman","to":"ea764f8d-2a77-56d8-9476-887753109feb","toName":"Polar Capital Elbrus Fund Limited","role":"shareholder of","share":null},{"depth":1,"from":"98eece55-1c4f-57de-9e07-1ca8e954dd3d","fromName":"Appleby Trust (Bermuda) Ltd","to":"ea764f8d-2a77-56d8-9476-887753109feb","toName":"Polar Capital Elbrus Fund 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/82008727"}],"source":"corpus"}