Ultimate beneficial owner
The natural person who ultimately owns or controls a company.
The ultimate beneficial owner is the human being at the end of the ownership chain: the person who ultimately owns or controls a company, whatever layers of holding entities sit between.
Many jurisdictions now require this to be disclosed. The United Kingdom register of persons with significant control is the most useful for consumer goods: any individual or corporate entity holding more than 25% of shares or voting rights, or with the right to appoint the board, must be recorded and is publicly searchable.