(111)Indirect ownership or control might be determined by multiple links in a chain or by multiple individual or interlinked chains. A link in a chain could be any natural or legal person or a legal arrangement. The relationships between the links might consist of ownership interest or voting rights or other means of control. In such cases, where ownership interest and control coexist in the ownership structure, specific and detailed rules on the identification of the beneficial ownership are needed to support a harmonised approach to the identification of beneficial owners.