Asset Ownership This dimension categorises the reported data according to whether or not the assets are owned and managed by the reporting party. Directly Held Information in relation to assets directly held by the reporting party - i.e. the reporting party has legal title to the assets and makes all investment and divestment decisions itself. Indirectly Held Information in relation to assets indirectly held by the reporting party - i.e. the reporting party has legal title to the assets but all investment and divestment decisions are made by an external party; or the assets are owned by a separate legal structure (e.g. unit trust).