Updated for 2026 Syllabus Detailed Explanations High-Yield Core Concepts

Bank Promotion Exam Guide

Banking Awareness | Banking Knowledge | for all Bank Exams

Module: General Practice

Q2: Which of the following statements correctly describe the "Controlling Ownership Interest" or entitlement thresholds for determining the Beneficial Owner (BO) of various legal entities?

For a company, it is ownership of more than 10 percent of the shares, capital, or profits.




For a partnership firm, it is ownership of more than 10 percent of the capital or profits.




For an unincorporated association, it is ownership of more than 15 percent of the property, capital, or profits.




For a trust, it includes beneficiaries with 10 percent or more interest in the trust.
A
1 and 2 only
B
3 and 4 only
C
1, 2, and 4 only
D
All of the above
✅ Correct Answer: D
For a company, controlling ownership interest means ownership of more than 10 percent.
For a partnership firm, it is ownership of more than 10 percent.
For an unincorporated association, it is ownership of more than 15 percent.
For a trust, it includes beneficiaries with 10 percent or more interest.
Mastering these thresholds is vital for the IIBF AML KYC Exam 2026.