The beneficial owner of a company may be a legal person or other relevant personnel. The criteria for determining the beneficial owner are as follows.

1. The beneficial owners of the company shall determine the natural persons who directly or indirectly hold more than 25% of the shares or voting rights of the company according to the following criteria:

2. The beneficial owner of a partnership refers to a natural person who owns more than 25% of the rights and interests of the partnership;

3. Beneficiary of a trust refers to the trustor, trustee, beneficiary and other natural persons who ultimately and effectively control the trust;

4. The beneficial owner of a fund refers to a natural person who owns more than 25% of the equity or controls the fund.