（2）从方法角度，受益所有人在实务中进行识别时，其规则需遵守国内反洗钱反恐怖融资政策法规，同时该规则与国际标准和建议需保持逻辑一致。识别受益所有人的方法属于“过程”，这一过程不能由于概念理解上的叠加，而出现逻辑上的偏差。

1.2 “控制”的类型与分析

有关“控制”的表达，在实务中的理解更多体现在受益所有人识别场景中，因此，我们先从受益所有人的定义来对其进行分析。

1.3 何为“直接控制以外的控制方式”？

纵观《40项建议》受益所有人章节（含建议10客户尽职调查），ownership和control是两个常见的表达，control可包含ownership，比如持有股权（a chain of ownership），但是ownership却不能代替control。

3、隐藏控制的资料获取

除了上述指标用于识别隐藏控制的表现特征，又该如何获取相关资料，用于识别这类客户的受益所有人？《报告》^【5】中同时指出以下三点：

第一点，受益所有权的常见信息来源^【26】包括：ⅰ.银行。但是银行拥有的信息取决于客户提供的信息质量；ⅱ.专业中介机构，比如特定非金融行业和职业。这一类机构虽然拥有的信息广泛，但由于在一些国家该类机构并无义务履行客户尽职调查，因此信息可能并不可靠。

Banks and financial institutions5. Banks were the most common source of information used by competent authorities to identify beneficial ownership, and were involved in over half of the investigations analysed. Financial institutions represent a key source of information for FIUs and competent authorities; however, there is limited ability for financial institutions to leverage the information held by other financial institutions. Information held by banks also relies on the quality of the information provided by a client. This is particularly relevant for the sharing of suspicions and risk profiles between banks, or within multi-national banks. Further work is being conducted globally to improve private-private and public-private information sharing to alleviate this issue.Professional intermediaries6. Inapproximately one-third of cases, information was provided by DNFBPs.Information held by professional intermediaries can be extensive; however, in countries where DNFBPs are not obliged to conduct CDD, the information held by professionals may not be reliable. Furthermore, the presence of LPP and client confidentiality can inhibit efforts to obtain information from intermediaries.

第二点，受益所有权的其他信息来源^【6】包括：受益所有权登记册（Registers of Beneficial Ownership）。FATF同时指出，在进行受益所有权登记的国家，受益所有权登记册包含了确定真正受益所有权和控制权的有用信息。然而，应注意分析受益所有权登记册所保存信息的真实性，因为这些信息通常是自我报告的，很少由中央管理机构审查。

Registers of Beneficial Ownership11.In countries where they have been implemented, registers of beneficial ownership will contain useful information relevant to determining true beneficial ownership and control. However, care should be taken to analyse the veracity of the information held on registers of beneficial ownership, as it is often self-reported and rarely vetted by a central administrating body.

第三点，受益所有权的信息来源还包括，股东名册（Shareholder register）。同受益所有权登记册一样，FATF认为，许多罪犯会试图通过隐藏自身股权来避免暴露。在这种情况下，股东名册可能显示的是代表（真正）受益所有人行事的、或者可能被（真正）受益所有人控制的其他控制主体（含自然人或法人）。

Shareholder register

12. In some instances, particularly in jurisdictions that require companies to actively collect such information up front, shareholder registers will contain sufficient information to identify controlling interests in acompany. However, many criminals will seek to limit their exposure by concealing their share ownership.

In these instances, the shareholder register may indicate other controlling persons (natural or legal) who may be acting on behalf of the beneficial owner, or may be controlled by the beneficial owner.

小结

下篇从受益所有人定义中的“控制”这个点出发，将“隐藏控制”的定义及表现进行了分析，并列举了该类客户受益所有人资料收集的方式。

写在文末

无论是持有股权的显性控制，还是复杂结构设计或间接隐藏的隐性控制，反洗钱视角下的受益所有人识别，本质上仍是为了有效控制洗钱和恐怖融资风险，而洗钱和恐怖融资活动离不开对资金的调度和使用。因此，在客户准入阶段，初次识别基础之上，建议结合后期账户交易资金流转，综合判断评估受益所有人识别结果的有效性。业务存续期间，持续识别并动态监测受益所有人变化情况，根据变化情况及时更新受益所有人留存资料。

在区分实际控制人和受益所有人两者之间的差别时，可退一步审视两者所要达成的最终目标是否一致。在目标一致的基础上，聚焦目标，降低干扰。