Guía introductoria / What is the Beneficial Ownership Data Standard (BODS)?

What is the Beneficial Ownership Data Standard (BODS)?

The Beneficial Ownership Data Standard (BODS) provides a common way of organising and sharing information about who owns, controls and benefits from companies and other legal vehicles, independent of any particular definition of «beneficial owner». It is designed so that beneficial ownership networks (corporate structures) can be easily revealed. Its aim is to make combining and analysing data from different sources easier, cheaper and quicker.

BODS is not a regulatory framework or an industry standard.

BODS is a technical standard for structuring data about beneficial ownership.

Standards such as the FATF requirements or the EITI Standard mention beneficial ownership but they are not technical standards. They provide normative guidance for policy-makers and industry actors, aiming to shape best practice in government and industry.

BODS offers a structure for sharing beneficial ownership information.

Information about beneficial ownership encompasses:

  • Details of legal vehicles, such as companies and trusts

  • Share ownership

  • The voting rights attached to different share classes

  • Details which identify individual people

  • Details of intermediate legal vehicles in an ownership chain

  • And more

This information can be scattered across companies’ annual reports, their founding articles, filings to regulatory authorities, and contracts. BODS provides fields and field sets into which this information can be organised and represented as data when it is exported.

BODS is not a format for storing beneficial ownership data.

BODS has a specified data format.

The data schema describes the organisation of these fields and field sets. The schema is defined in a popular structured data format called JSON.

Company documents containing beneficial ownership information: the related structured data representation of these documents is on the right, in JSON.

Its fields are well-defined.

Every field and object in the BODS schema has a clear definition. For example, here are some fields that would be used to describe a company:

Title

Description

Type

Format

Required

name

string

Nombre de la entidad

El nombre declarado de la entidad.

jurisdiction

object

Jurisdicción

La jurisdicción donde esta entidad fue inscripta o creada (para entidades legales e inscriptas y estructuras jurídicas). O la jurisdicción del estado (para estados y órganos estatales).

See Jurisdiction

jurisdiction/name

string

Required

Nombre

Nombre de la jurisdicción

jurisdiction/code

string

Código de país o subdivisión

El código de país de 2 letras (ISO 3166-1) o el código de subdivisión (ISO 3166-2) para la jurisdicción.

foundingDate

string

date

Fecha de fundación

La fecha en la que esta entidad fue fundada, creada o inscripta. La fecha DEBE indicarse en formato AAAA-MM-DD. Si no se pueden indicar un mes o una fecha precisos, puede redondearse el valor al primer día del (primer) mes. Este redondeo DEBERÍA mencionarse en la guía complementaria (como una política de publicaciones o una guía de uso de datos).

Alongside field-level definitions, Modelling requirements define how different scenarios should be represented in BODS data.

BODS data can be transferred and interpreted.

JSON format facilitates computerised access to and analysis of BODS data, whilst also being human-readable. JSON is a well-supported format for applications which import, export or process data.

BODS data reveals beneficial ownership networks.

When beneficial owners indirectly control companies, it is valuable to understand the networks of control. BODS has a network-first design. It organises information into three categories: that about entities, about people, and about the relationships between them.

A tree-shaped graph with one entity root node at the bottom and five other nodes above (three of which are person leaves).

BODS data can therefore be processed with ease to reveal networks.