PET - Plain English Taxonomy

Name: AssetOwnershipDimension
Label: Asset Ownership Dimension
TREF ID: DM371
Type: Predefined
Description:
This dimension categorises the reported data according to whether or not the assets are owned and managed by the reporting entity.
Usage:

Dimension Members
Name Label TREF ID Description
Direct Direct DV4809
Information in relation to assets held or investments made directly by the reporting entity.
Indirect Indirect DV4810
Information in relation to assets held or investments made via an investment vehicle.
Leased Leased DV6939
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.