Asset Ownership Dimension This dimension categorises the reported data according to whether or not the assets are owned and managed by the reporting entity. 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. Direct Information in relation to assets held or investments made directly by the reporting entity. Indirect Information in relation to assets held or investments made via an investment vehicle.