Beneficial Owner

Definitions #

The individual or entity that ultimately owns, controls, or benefits from an asset or company, even though the legal title may be in another name.

Technical In accounting and anti-money laundering contexts, the natural person who ultimately owns or controls a legal entity (usually >25% ownership) and is subject to beneficial ownership reporting.

Etymology #

From 'beneficial' (giving an advantage) + 'owner' (one who has a legal right or title). In law, a distinction between legal owner and beneficial owner emerged in equity.

Collocations #

ultimate beneficial owner (UBO) 最终受益人，指实际控制的自然人或实体
beneficial ownership register 受益所有人登记册，反洗钱监管要求企业披露
indirect ownership 间接持股，通过多层结构控制但不直接持股

Real Business Examples #

The bank's KYC process identified the ultimate beneficial owner of the trust as a Singapore-based entrepreneur.
The company's financial statements note that the major shareholder is a legal entity, but the beneficial owner is an individual residing in another jurisdiction.

Register & Variants #

Register: formal
BrE/AmE: 全球通用（FATF 指引），Common law 术语；美式用 BO/UBO 常见于金融法规

Synonyms & Antonyms #

Synonyms: actual owner, economic owner
Antonyms: legal title holder, nominee

Common Errors #

将‘法定代表人’当作受益所有人受益所有人是实际拥有/受益的自然人，不一定是公司法定代表人，需穿透股权结构
只考虑直接持股超过25% 处理间接持股时，要将多层持股比例相乘，并考虑控制权因素；不同法规阈值可能不同

Confusable Terms #

Nominee Director vs Beneficial Owner: 名义董事以自己名义担任董事但按他人指示行事，而受益所有人是实际受益并控制资产/公司的人

Frequently Asked Questions

如何处理自然人持股不足25%但仍实际控制的情况？?

若存在实际控制，即使持股低于阈值，仍应认定为受益所有人；法规通常涵盖控制权因素

在财务报表中需要披露受益所有人吗？?

会计准则不要求专门披露受益所有人，但银行开户或反洗钱合规要求提供 UBO 信息

Published: 2026-09-24 Category: Accounting