(114)To ensure the consistent identification of beneficial owners of express trusts and similar legal entities, such as foundations, or similar legal arrangements, it is necessary to lay down harmonised beneficial ownership rules. Member States should be required to notify to the Commission a list of the types of legal entities and legal arrangements similar to express trusts where the beneficial owners are identified according to the identification of beneficial owners for express trusts and similar legal entities or arrangements. The Commission should be able to adopt, by means of an implementing act, a list of legal arrangements and legal entities governed by the law of Member States, which have a structure or function similar to express trusts.