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RJ 216 - Mergers and acquisitions

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	urn:rj:linkrole:annual-reporting-guidelines-216

Concept	Order
RJ 216 - Mergers and acquisitions `rj-abstr:AnnualReportingGuidelines216Title`
Description of turnover, other operating income, exceptional items and net result of each of the parties for the period prior to the merger date, which are included in the net profit for the financial year `rj-i:RevenueOtherOperatingIncomeSpecialItemsNetProfitCompaniesOverPeriodPriorMergerDateDescription`	1
Description of amounts of assets and liabilities contributed by each party on the merger date `rj-i:AmountsOfAssetsLiabilitiesIntroducedEachPartiesOnMergerDateDescription`	2
The conditional purchase price of the acquisition `rj-i:ConditionalAcquisitionPurchasePrice`	3
Description of the conditional purchase price of the acquisition `rj-i:ConditionalAcquisitionPurchasePriceDescription`	4
Reason for the amortization period of the costs of goodwill if the useful life of development and goodwill costs cannot be reliably estimated and these costs are amortized over a period of no more than ten years `jenv-bw2-i:GoodwillReasonAndFactsDeterminingAmortisationTermOfTenYearsAtMost`	5
Negative goodwill `rj-i:NegativeGoodwill`	6
Negative goodwill `rj-dm:NegativeGoodwillMember`	7
Disclosure of expenses due to mergers and acquisitions `rj-i:MergerExpensesDisclosure`	8
Disclosure of mergers and acquisitions `rj-i:MergersAcquisitionsDisclosure`	9
Name of the merged or acquired entity relating to mergers and acquisitions `rj-i:MergersAcquisitionsNameAcquiree`	10
Description of the merged or acquired party relating to mergers and acquisitions `rj-i:MergersAcquisitionsAcquireeDescription`	11
Description of the method of processing of the merger or acquisition `rj-i:MergersAcquisitionsMethodProcessingDescription`	12
Effective date of the merger or acquisition `rj-i:MergersAcquisitionsDateAcquisition`	13
Description of operations of business activities that are not continued sustainably `rj-i:MergersAcquisitionsDiscontinuedOperationsFollowingMergerAcquisitionDescription`	14
Percentage of the voting shares obtained in the merger or acquisition `rj-i:MergersAcquisitionsPercentageVotingRightsAcquired`	15
Description of mergers and acquisitions realized after the balance sheet date `rj-i:MergersAndAcquisitionsRealizedAfterBalanceSheetDateDescription`	16
The purchase price of the acquisition `rj-i:AcquisitionPurchasePrice`	17
Description of the purchase price of the acquisition `rj-i:AcquisitionPurchasePriceDescription`	18
Costs of goodwill acquired from third party `jenv-bw2-dm:GoodwillMember`	19
Costs of goodwill acquired from third party `jenv-bw2-i:Goodwill`	20
Disclosure of costs of goodwill acquired from third party `jenv-bw2-i:GoodwillDisclosure`	21
Reason and factors that played a significant part in determining that the amortisation term of goodwill is more than 20 years `rj-i:GoodwillReasonAndFactsDeterminingAmortisationTermOfMoreThanTwentyYearsDescription`	22
Description of the depreciation method that is applied if non-linearly depreciated and the reason why this method is more appropriate. `rj-i:GoodwillPolicyNonlinearDescription`	23
Description of the line item in the income statement where the amortisation of positive goodwill is justified `rj-i:GoodwillIncomeStatementLineItemWhereAmortisationRecognisedDescription`	24
Gross value of goodwill `rj-i:GoodwillGross`	25
Accumulated amortization and impairment of goodwill `rj-i:GoodwillAccumulatedAmortisationRevaluations`	26
Additions to goodwill `rj-i:GoodwillAdditions`	27
Adjustments in goodwill due to later identified assets and liabilities and associated changes in value `rj-i:GoodwillAdjustmentsLaterIdentifiedAssetsLiabilities`	28
Write-off of goodwill due to disposals `rj-i:GoodwillWriteOffDueToDisposals`	29
Amortisation of goodwill `rj-i:GoodwillAmortisation`	30
Impairment of goodwill `rj-i:GoodwillImpairment`	31
Other changes in book value of goodwill `rj-i:GoodwillMovementsOther`	32
Movement of goodwill during the period `rj-i:GoodwillMovement`	33
Description of tax effect of amortisation of goodwill `rj-i:GoodwillTaxEffectAmortisationDescription`	34
Amortisation period of goodwill used `rj-i:GoodwillAmortisationPeriod`	35
Disclosure of negative goodwill `rj-i:NegativeGoodwillDisclosure`	36
Description of future losses leading to negative goodwill `rj-i:NegativeGoodwillFutureLossesDescription`	37
Period (in months) where negative goodwill is released to benefit the income statement `rj-i:NegativeGoodwillEconomicLife`	38
Amortisation rate of negative goodwill released to benefit the income statement `rj-i:NegativeGoodwillAmortisationRate`	39
Description of the income statement line item where income relating to negative goodwill is recognised `rj-i:NegativeGoodwillIncomeStatementLineItemWhereRecognisedDescription`	40
Gross value of negative goodwill `rj-i:NegativeGoodwillGross`	41
Accumulated amortisation of negative goodwill `rj-i:NegativeGoodwillAccumulatedAmortisation`	42
Additions to negative goodwill `rj-i:NegativeGoodwillAdditions`	43
Adjustments in negative goodwill due to later identified assets and liabilities and associated changes in value `rj-i:NegativeGoodwillAdjustmentsLaterIdentifiedAssetsLiabilities`	44
Write-off of negative goodwill due to disposals `rj-i:NegativeGoodwillWriteOffDueToDisposals`	45
Release of negative goodwill to benefit the income statement `rj-i:NegativeGoodwillReleaseIncomeStatement`	46
Release to benefit the income statement of negative goodwill that is not future related `rj-i:NegativeGoodwillReleaseIncomeStatementNotFutureRelated`	47
Other changes in book value of negative goodwill `rj-i:NegativeGoodwillMovementsOther`	48
Movement of negative goodwill during the period `rj-i:NegativeGoodwillMovement`	49
Description of the estimate of the fair value of the identifiable assets and liabilities of an acquisition `rj-i:AcquisitionEstimateFairValueIdentifiableAssetsLiabilitiesDescription`	50