Asset Ownership Dimension This dimension categorises the reported data according to whether or not the assets are owned and managed by the reporting entity. 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). Leased Information reported is in relation to assets subject to finance lease under which the lessor effectively transfers to the lessee substantially all the risks and benefits incident to ownership of the leased asset and where legal ownership may eventually be transferred.