特讯 73：LLP 需要鉴定实质受益人吗？ [Are LLPs also required to identify the Beneficial Owner?]

1. 在实质受益人报告框架中，“最终股份所有者” [“the ultimate owner of the shares”] 被理解为涵盖:

🅰️ 股权【ownership】；和

🅱️ 有效控制权【effective control】。

#如果不明白请参考特讯63

2. 如果你有注册有限责任合伙企业【LLP】的话，你需要注意的是 - 在什么情况下，一个人会被视为实质受益人 【Beneficial Owners】

3. 与在2016年公司法令下注册的公司相比，基本上大同小异

4. 法人的实质受益人报告框架指南  [Reporting Framework for Beneficial Ownership [BO] of Legal Persons] 列出四种情况 - 请参考图解

#CCS此BeneficialOwners系列的文章：

👉 A) Issue No. 57/2020 - 打击贪污、洗黑钱，政府推出新措施 

[Malaysia Introduces Mandatory Disclosure of Beneficial Ownership]

https://ccsyourauditor.blogspot.com/2020/10/issue-no-572020-malaysia-introduces.html

👉 B) 特讯 53：实质受益人知多少

[Beneficial Ownership: Out of the Shadows]

https://ccsyourauditor.blogspot.com/2020/12/53-beneficial-ownership-out-of-shadows.html

👉 C) 特讯 54：法人的实质受益人报告框架指南 

[Reporting Framework for Beneficial Ownership [BO] of Legal Persons]

https://ccsyourauditor.blogspot.com/2020/12/54-reporting-framework-for-beneficial.html

👉 D) 特讯 55：2016年公司法令下关于实质受益人的条文 

[Relevant provisions in the Companies Act 2016 on beneficial owners]

https://ccsyourauditor.blogspot.com/2020/12/552016-who-are-beneficial-owners-bo-and.html

👉 E) 特讯 56：针对实质受益人，2016年公司法令的三个关键点 

[3 key limbs of the Companies Act 2016 on Beneficial Ownership]

https://ccsyourauditor.blogspot.com/2020/12/562016-3-key-limbs-of-companies-act.html

👉 F) 特讯 57：独资经营者和 合伙企业，是否需要提供实质受益人信息 

[Are Sole Proprietor and Partnerships subjected to provide BO information?]

👉 https://ccsyourauditor.blogspot.com/2020/12/57-are-sole-proprietor-and-partnerships.html

G) 特讯 58：法人的实质受益人报告框架指南中规定了公司的责任是什么

[What are companies’ responsibilities as laid out in the Guideline for the Reporting Framework for Beneficial Ownership of Legal Persons?]

https://ccsyourauditor.blogspot.com/2020/12/58.html

👉 H) 特讯 59：遵循简要 - 实质受益人报告框架 

[Summary of Compliance - BO reporting framework]

https://ccsyourauditor.blogspot.com/2020/12/59-summary-of-compliance-bo-reporting.html

👉 I) 特讯 60：还剩下19天的时间收集实质受益人信息 

[19 days remaining to Obtain BO Information]

https://ccsyourauditor.blogspot.com/2020/12/6019-19-days-remaining-to-obtain-bo.html

👉 J) 特讯 61：什么类型的公司 需要遵循实质受益人 报告框架 

[The Reporting Framework for Beneficial Ownership Applies to What Entities?]

https://ccsyourauditor.blogspot.com/2020/12/61-6019-reporting-framework-for.html

👉 K) 特讯 62：什么类型的公司在《实质受益人报告框架》下被豁免 

[What types of Companies are exempted under The Reporting Framework ?] 

https://ccsyourauditor.blogspot.com/2020/12/62-what-types-of-companies-are-exempted.html

👉 L) 特讯 63：鉴定 实质受益人 - “最终股份所有者” 

[Identifying the Beneficial Owners - “the ultimate owner of the shares”]

https://ccsyourauditor.blogspot.com/2020/12/63-identifying-beneficial-owners.html

👉 M) 特讯 64：所有权和 控制权的 示例 

[Illustrations of ownership and control] - 1

https://ccsyourauditor.blogspot.com/2020/12/64-illustrations-of-ownership-and.html

👉 N) 特讯 65：所有权和控制权的 示例 

[Illustrations of ownership and control] - 2

https://ccsyourauditor.blogspot.com/2020/12/65-illustrations-of-ownership-and.html

👉 O）特讯 66：所有权和控制权的 示例 

[Illustrations of ownership and control] - 3

https://ccsyourauditor.blogspot.com/2020/12/66-illustrations-of-ownership-and.html

👉 P) 特讯 67：所有权和控制权的 示例 

[Illustrations of ownership and control] - 4

https://ccsyourauditor.blogspot.com/2020/12/67-illustrations-of-ownership-and.html

👉 Q) 特讯 68：所有权和控制权的 示例 : 一致行动人

[Illustrations of ownership and control] - 5

https://ccsyourauditor.blogspot.com/2020/12/68-illustrations-of-ownership-and.html

👉 R) 特讯 69：所有权和控制权的 示例 : 名誉股东

[Illustrations of ownership and control] - 6: Nominee

https://ccsyourauditor.blogspot.com/2020/12/69-illustrations-of-ownership-and.html

👉 S) 特讯 70：所有权和控制权的示例 - 背后操控

[Illustrations of ownership and control] - 7: Belakang Mari

https://ccsyourauditor.blogspot.com/2020/12/70-illustrations-of-ownership-and.html

👉 T) 特讯 71：如何鉴定实质受益人 

[How to Identify Beneficial Owners]

https://ccsyourauditor.blogspot.com/2020/12/71-how-to-identify-beneficial-owners.html

U) 特讯 72：鉴定实质受益人的合理措施 

[Take reasonable steps to identify the Beneficial Owner]

https://ccsyourauditor.blogspot.com/2020/12/72-take-reasonable-steps-to-identify.html

📗📗📗📗📗📗📗📗📗📗📗📗📗📗

#BeneficialOwnership

#ReportingFrameworkforBeneficialOwnership

#SSM

#CCM

#CompaniesAct2016

#FATF

☎️☎️☎️☎️☎️☎️☎️☎️☎️☎️☎️☎️

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