Understanding Ultimate Beneficial Owners (UBOs)

He/she shall also be considered a Beneficial Owner [including Ultimate Beneficial Owner (“UBO”)] if he/she falls under any of the following definitions of UBO:


(a) owns or controls, indirectly, 25% or more of the shares or voting rights of the entity; or


(b) benefits from or controls at least 25% of the property of the entity; or


(c) owns all assets or undertakings of the entity; or


(d) exercises ultimate effective or significant control over the entity; or


(e) have executive authority in the entity.