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RJ 315 - Exemptions for medium-sized legal entities

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Arc name	definitionArc
Arc role	http://xbrl.org/int/dim/arcrole/domain-member
Link role	urn:rj:linkrole:annual-reporting-guidelines-315

Concept	Order
Primary domain [Line items] `sbr-dim:ValidationLineItems`
Accruals and deferred income `jenv-bw2-i:AccrualsAndDeferredIncome`	None
Prepayments and accrued income `jenv-bw2-i:AccruedIncome`	None
Current assets `jenv-bw2-i:AssetsCurrent`	None
Non-current assets `jenv-bw2-i:AssetsNoncurrent`	None
Assets `jenv-bw2-i:Assets`	None
Cash and cash equivalents `jenv-bw2-i:CashAndCashEquivalents`	None
Property, plant and equipment in progress and prepayments of property, plant and equipment `jenv-bw2-i:ConstructionInProgressPrepaymentsPropertyPlantEquipment`	None
Debentures, mortgage bonds and other loans `jenv-bw2-i:DebenturesOtherPrivateLoans`	None
Equity and liabilities `jenv-bw2-i:EquityAndLiabilities`	None
Equity `jenv-bw2-i:Equity`	None
Financial assets `jenv-bw2-i:FinancialAssets`	None
Costs of goodwill acquired from third party `jenv-bw2-i:Goodwill`	None
Gross operating result `jenv-bw2-i:GrossMargin`	None
Intangible assets `jenv-bw2-i:IntangibleAssets`	None
Inventories `jenv-bw2-i:Inventories`	None
Shares, certificates of shares and other types of participating interests in group companies `jenv-bw2-i:InvestmentsInParticipatingInterestsInGroupCompanies`	None
Other investments in participating interests `jenv-bw2-i:InvestmentsInParticipatingInterestsOther`	None
Land and buildings `jenv-bw2-i:LandAndBuildings`	None
Other legal reserves `jenv-bw2-i:LegalReserves`	None
Specification of secured liabilities and form of separation `jenv-bw2-i:LiabilitiesSecuredDisclosure`	None
Liabilities `jenv-bw2-i:Liabilities`	None
Machinery `jenv-bw2-i:Machinery`	None
Disclosure of ratio of the movement of net revenue compared to prior period `jenv-bw2-i:NetRevenueRatioMovementComparedToPriorPeriodDisclosure`	None
Ratio, to what extent, net sales relative to those of the previous period is increased or decreased `jenv-bw2-i:NetRevenueRatioMovementComparedToPriorPeriod`	None
Disclosure of off-balance sheet commitments `jenv-bw2-i:OffBalanceSheetCommitmentsDisclosure`	None
Disclosure of contingent liabilities on behalf of group companies `jenv-bw2-i:OffBalanceSheetCommitmentsOnBehalfOfGroupCompaniesDisclosure`	None
Payables to banks `jenv-bw2-i:PayablesBanks`	None
Payables to group companies `jenv-bw2-i:PayablesGroupCompanies`	None
Payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity `jenv-bw2-i:PayablesShareholdersParticipatingInterests`	None
Description of the limited business or personal right of use of property, plant and equipment `jenv-bw2-i:PropertyPlantEquipmentLimitedBusinessOrPersonalRightOfUse`	None
Property, plant and equipment not used in the production process `jenv-bw2-i:PropertyPlantEquipmentNotUsedInOperations`	None
Property, plant and equipment `jenv-bw2-i:PropertyPlantEquipment`	None
Provisions for pension obligations `jenv-bw2-i:ProvisionPensionObligations`	None
Provision for tax liabilities `jenv-bw2-i:ProvisionTaxLiabilities`	None
Provisions `jenv-bw2-i:Provisions`	None
Current receivables from group companies `jenv-bw2-i:ReceivablesGroupCompaniesCurrent`	None
Non-current receivables from group companies `jenv-bw2-i:ReceivablesGroupCompaniesNoncurrent`	None
Current receivables from other legal entities and companies with a participating interest in the legal entity or from participating interests of the legal entity `jenv-bw2-i:ReceivablesShareholdersParticipatingInterestsCurrent`	None
Non-current receivables from other legal entities and companies with a participating interest in the legal entity or from participating interests of the legal entity `jenv-bw2-i:ReceivablesShareholdersParticipatingInterestsNoncurrent`	None
Receivables `jenv-bw2-i:Receivables`	None
Other reserves `jenv-bw2-i:ReservesOther`	None
Undistributed profit `jenv-bw2-i:RetainedEarnings`	None
Revaluation reserves `jenv-bw2-i:RevaluationReserve`	None
Current securities `jenv-bw2-i:SecuritiesCurrent`	None
Share capital `jenv-bw2-i:ShareCapital`	None
Share premium `jenv-bw2-i:SharePremium`	None
Statutory reserves `jenv-bw2-i:StatutoryReserves`	None
Other tangible assets `jenv-bw2-i:TangibleAssetsOther`	None
Other financial assets `rj-i:FinancialAssetsOther`	None
Description of the form in which collateral is provided for the total of the debts `rj-i:FormCollateralProvidedTotalDebtsDescription`	None
Other intangible assets `rj-i:IntangibleAssetsOther`	None
Amount of secured current liabilities `rj-i:LiabilitiesCurrentSecuredAmount`	None
Amount of secured non-current liabilities `rj-i:LiabilitiesNoncurrentSecuredAmount`	None
Amount of secured liabilities `rj-i:LiabilitiesSecuredAmount`	None