A user opens a business account on your platform: 'ACME Logistics Ltd.' From a basic KYC view, the account is opened to a registered company. From an AML view, you need to identify the BENEFICIAL OWNERS, the natural persons who ultimately own >25% (in some jurisdictions: >10%) of ACME. Every regulator now requires beneficial ownership tracking (CBN, EU AMLD 5/6, US FinCEN's CTA). The ledger doesn't change much, the same user-wallet liability exists for ACME's account, but METADATA on every entry needs to surface beneficial-owner information for regulatory queries like 'show all transactions on accounts ultimately controlled by X.' This lesson posts a transaction on ACME's account with beneficial-ownership metadata embedded.