## 5 Proposal for an Asset Concealment Ontology
### Data from Assets and Owners  
The data on assets associated with individuals is one of the most relevant pieces of information for governments, especially in combating crimes. For this reason, there are extensive databases associated with this purpose. In Brazil, for example, data on financial transactions or income and asset declarations have relevant information about assets, their owners, and their monetary values. It is important to mention, however, that many of the data in this category of databases are subject to various levels of confidentiality and can only be accessed with judicial authorization. In addition to these centralized databases, governments often maintain data about assets and their owners decentralized in many public bodies. In this way, control over each asset type is managed by a specific public body. In Brazil, for example, SENATRAN manages the registration of motor vehicles, the Brazilian Navy registers watercraft, and the National Civil Aviation Agency (ANAC) registers aircraft. Notary offices manage property data, but there are government databases for some types of properties. In Canada, the maintenance of land ownership records is overseen by provincial governments, each province operating under its own distinct system. An illustration of this is seen in Ontario, which utilizes the Ontario Land Registry Access [114], while the Land Title and Survey Authority governs British Columbia [115]. These mechanisms offer comprehensive data regarding property ownership, transactions, and the legal delineations of land parcels. In the United States, records of property ownership, transfers, mortgages, and liens are kept at the county level. These records are open to the public and are available to confirm ownership and legal status of properties. Bank account information is another good source of assets. In Brazil, the Central Bank of Brazil (BCB) has the necessary access to bank account metadata, including owner, bank, agency, and account [116]. In France, Tracfin, which falls under the Ministry of Economy and Finance, is responsible for collecting and analyzing financial transaction information [117]. Stock purchases and government bond information are recorded and managed by stock exchanges and public control bodies. Government agencies and regulatory bodies have access to these databases to ensure compliance with financial regulations, monitor market activities, and maintain market integrity. In Brazil, stock purchase and sales data are maintained by B3 (Brasil, Bolsa, Balcao), the main stock exchange [118]. B3 collects \begin{table}
\begin{tabular}{c c} \hline \hline
**Attributes** & **Entities and Relationships** \\ \hline \hline  • Person: unique\_id, name. & _Person \(\xrightarrow{\text{IS\_PARTNER}}\) Company_ \\  • Company: name, company\_id, monetary\_value, partners. & _Company \(\xrightarrow{\text{IS\_PARTNER}}\) Company_ \\  • Asset: type, description, id, owner, monetary\_value. & _Company \(\xrightarrow{\text{HAS}}\) Asset_ \\  • Email: address. & _Company \(\xrightarrow{\text{HAS}}\) PhoneNumber_ \\  • PhoneNumber: country\_code, local\_code, number. & _Company \(\xrightarrow{\text{HAS}}\) Email_ \\  • Address: street, number, complement. & _Company \(\xrightarrow{\text{HAS}}\) Address_ \\  • ZipCode: number, city, state, country. & _Address \(\xrightarrow{\text{HAS}}\) ZipCode_ \\ \hline \hline \end{tabular}
\end{table} 
Table 10: Data from companies. and stores detailed records of all transactions accessible to the government and regulatory bodies like the Comissao de Valores Mobiliarios (CVM), Brazil's Securities and Exchange Commission. The CVM monitors these transactions to ensure market integrity and compliance with financial regulations. The Central Bank of Brazil manages the database of government bonds. This includes information on issuance, purchases, sales, and ownership of government securities. The National Treasury Secretariat (Secretaria do Tesouro Nacional) is also involved in managing and overseeing government bond transactions.