Controlled Record · TTL-REG

Ownership & Title Register

Working register connecting assets, activities and use rights to the entity that actually holds title or contractual authority. No proposed allocation is treated as a completed transfer.

Title gate: Every ownership, lease, license, assignment or use-right entry requires documentary evidence before execution or accounting treatment. Current holder and receiving entity remain “TBD / verify” where evidence is not yet available.

ID	Asset / Activity	Current Holder	Proposed Entity / User	Legal Basis	Title / Right Type	Transfer / Grant Method	Valuation	Revenue Owner	Expense Owner	Agreement / Evidence Required	Insurance / Risk	Regulatory Gate	Status
TTL-001	Aquaculture ponds / production facilities	TBD / verify	Production entity	Ownership or lease, as established	Title / leasehold / use right	Assignment or lease	Independent/approved basis TBD	Production entity	Production entity	Deed/title, lease and asset schedule	Property, equipment and operational risk review	Land, water, aquaculture and local requirements	VERIFY
TTL-002	Fish inventory / live stock	Production entity	Production entity	Inventory generated by production	Inventory ownership	Harvest/inventory record	Cost/approved valuation basis	Production entity	Production entity	Inventory ledger, stocking and harvest records	Mortality, disease and operational risk	Animal/aquaculture requirements as applicable	PROPOSED
TTL-003	Harvested fish	Production entity	Processing entity	Sale/transfer agreement	Inventory / goods title	Sale or documented transfer	Arm’s-length/approved pricing basis	Per executed agreement	Per executed agreement	Fish Purchase Agreement + delivery record	Food safety, transport and product risk	Food handling and transport requirements	PROPOSED
TTL-004	Processing equipment	TBD / verify	Processing entity	Ownership or lease	Title / lease / equipment use right	Assignment or lease	Appraisal/approved basis TBD	Processing entity	Processing entity	Purchase record, title, lease or equipment agreement	Equipment, product and premises risk	Food processing and safety requirements	VERIFY
TTL-005	Packaged fish / finished product	Processing entity	Distribution entity	Supply/sale agreement	Inventory / goods title	Sale or supply	Approved pricing basis	Per executed agreement	Per executed agreement	Supply Agreement + shipment/acceptance record	Product liability and transport	Labeling, food safety and distribution	PROPOSED
TTL-006	Restaurant inventory	Distribution entity	Restaurant / food-service entity	Purchase/supply agreement	Inventory ownership	Purchase	Approved pricing basis	Restaurant / food-service entity	Restaurant / food-service entity	Purchase order/invoice and delivery record	Food safety and premises risk	Retail/food-service requirements	PROPOSED
TTL-007	Trademark / intellectual property	IP owner TBD	Licensed entities	Ownership plus written license	IP title / license	License or assignment	Valuation required if material	Per license	Per license	Registration evidence + IP License Agreement	IP infringement and brand risk	Registration and contractual review	VERIFY
TTL-008	Research outputs / know-how	Depends on funding and agreements	Authorized research/programme entity	Written R&D/IP terms	IP / data / use rights	Assignment or license	Project-specific	Per agreement and funding terms	Per project budget	R&D Agreement, grant terms, IP/data policy	Data, publication and IP risk	Grant, privacy, export and sector review as applicable	VERIFY
TTL-009	Community lending capital	Finance platform / source TBD	Authorized finance platform	Loan/capitalization authority	Cash / receivable / capital right	Loan, capitalization or other documented instrument	Instrument-specific	Per financing documents	Per financing documents	Capital/Loan Documents + ledger	Credit, liquidity and counterparty risk	Applicable lending/financial regulation	VERIFY

Control Protocol

1 · Verify

Confirm the actual holder, title, registration, possession or contractual right.

2 · Value

Document the valuation or pricing basis before a material transfer or related transaction.

3 · Authorize

Confirm the entity and officer, trustee, board or member authority to execute the transaction.

4 · Reconcile

Match the executed instrument to the asset ledger, transaction register and accounting records.

Related-party control: If the Foundation becomes subject to Form 990 reporting, actual relationships and transaction facts must be assessed under the applicable IRS rules. Schedule R can require reporting of related organizations and certain transactions with them; this register is therefore an internal control tool, not a determination of tax status.

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