{"entity":{"name":"Cabinet Delvaux-Moreau","enterprise_number":"0925.830.158","aml_category":"certified_accountants_tax_advisers_24","supervisor":"Institut des Conseillers fiscaux et des Experts-comptables","seat_region":"fr_region","aml_officer":{"name":"Marc Moreau"}},"file":{"reference":"CLI-2026-014","date":"2026-01-05","owner":"Marc Moreau"},"client":{"kind":"legal_person","name":"Mornevelle Décoration SRL","seat":"Rue des Brasseurs 12, 5000 Namur","enterprise_number":"0925.830.257","directors":[{"name":"Sophie Wauters","role":"gérante"},{"name":"Julien Hamoir","role":"gérant"}],"binding_rules":"Selon les statuts de la société, chaque gérant engage seul la société pour la gestion courante; au-delà, les deux gérants agissent conjointement.","pep_status":"none"},"relationship":{"kind":"business_relationship","purpose_nature":"Tenue de la comptabilité et déclarations TVA","start_date":"2026-01-01"},"mandataires":[{"last_name":"Lambotte","first_name":"Pierre-Yves","birth_place":"Charleroi","birth_date":"1984-04-12","power_evidence":"Procuration écrite des gérants pour les échanges avec le cabinet","verified":true,"verified_before_acting":true,"pep_status":"none"}],"ownership_structure_text":"Sophie Wauters détient directement la majorité des parts; le solde est réparti entre trois associés minoritaires, personnes physiques, sans société intermédiaire.","beneficial_owners":[{"name":"Sophie Wauters","birth_place":"Namur","birth_date":"1979-09-23","nature_of_control":"voting_rights_or_capital","percentage":60,"verified":"yes","pep_status":"none"}],"ubo_register":{"extract_obtained":"extract","extract_date":"2025-12-15","consulted":true,"consulted_on":"2025-12-15","discrepancy":false},"verification":{"method":["documents","electronic_id"],"documents":[{"kind":"Carte d'identité de la gérante","reference":"Document consulté lors de l'entretien","issue_date":"2023-03-14","expiry_date":"2033-03-14"},{"kind":"Extrait du registre des bénéficiaires effectifs","reference":"Extrait du 15-12-2025"}],"date":"2025-12-16","copy_kept":"copy","extent":"all_data"},"timing":{"identified_before_relationship":true},"pep":{"checked":true},"risk":{"factors_lower":["a2_3a"],"level":"standard","justification":"Client belge, structure de détention simple, activité sans encaissements importants en espèces; objet de la relation limité à la comptabilité et aux déclarations.","assessed_on":"2025-12-16"},"vigilance":{"measures_planned":"Revue annuelle du dossier et examen continu des opérations selon la procédure du cabinet."},"inability":{"case":"none"},"retention":{"until_note":"Dossier conservé selon la procédure du cabinet pendant la durée prévue par la loi."},"signatures":{"file_owner":{"name":"Marc Moreau","date":"2026-01-05"},"amlco_review":{"name":"Claire Delvaux","date":"2026-01-07"}}}