---
title: "HE, Xiao Fang — Ownership Dossier"
canonical: https://whiteintel.dev/entity/91a646e4-e4d1-5a19-b7ee-a7436a9a0d6f
json: https://whiteintel.dev/api/public/dossier/91a646e4-e4d1-5a19-b7ee-a7436a9a0d6f
identifier: icij:icijol-3567
risk: Low
source: WhiteIntel corporate-ownership graph
---

# HE, Xiao Fang

**Type:** Organization  
**Identifier:** `icij:icijol-3567`  
**Risk level:** Low  
**Canonical dossier:** https://whiteintel.dev/entity/91a646e4-e4d1-5a19-b7ee-a7436a9a0d6f  
**Structured JSON / MCP:** https://whiteintel.dev/api/public/dossier/91a646e4-e4d1-5a19-b7ee-a7436a9a0d6f  

## Ownership & control

### Holdings / subsidiaries

- **Above Capital Hoding Ltd.** (director of) — https://whiteintel.dev/entity/9c0e58a2-e1f7-5349-bcbc-a437ca12a9fd
- **Top Value Holding Ltd.** (director of) — https://whiteintel.dev/entity/4f228acb-9c3b-55b9-a41d-f73945bb9f6b

## Provenance

- ICIJ Offshore Leaks — https://offshoreleaks.icij.org/nodes/3567

---

_This is the markdown-for-agents view of the WhiteIntel dossier for **HE, Xiao Fang**. Human view: https://whiteintel.dev/entity/91a646e4-e4d1-5a19-b7ee-a7436a9a0d6f · Structured JSON: https://whiteintel.dev/api/public/dossier/91a646e4-e4d1-5a19-b7ee-a7436a9a0d6f._

_Risk levels are heuristic investigative leads, not legal determinations of beneficial ownership. Every claim carries a source; an absent edge means "not yet observed in current sources", not "does not exist"._