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D3 - Guidance

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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-d3

Concept	Order
Primary domain [Line items] `sbr-dim:ValidationLineItems`
Disclosure of amortisation and depreciation of the amount of arbitrary depreciation and amortisation that exceeds the amount of regular depreciation and amortisation `jenv-bw2-i:ArbitraryDepreciationAmortisationThatExceedsAmountOfRegularDepreciationAmortisationDisclosure`	1
Basis of preparation `jenv-bw2-i:BasisOfPreparation`	2
Disclosure of the differences in valuation between fiscal and commercial accounting principles `jenv-bw2-i:DifferenceFiscalCommercialAccountingPrinciplesDisclosure`	3
Disclosure of differences in the equity and result between the separate and consolidated financial statements `jenv-bw2-i:DifferencesEquityResultSeparateConsolidatedFinancialStatementsDisclosure`	4
Equity in the consolidated financial statements `jenv-bw2-i:EquityConsolidatedFinancialStatements`	5
Difference in equity in the separate and consolidated financial statements `jenv-bw2-i:EquityDifferenceSeparateConsolidatedFinancialStatements`	6
Other differences in equity between the separate and consolidated financial statements `jenv-bw2-i:EquityDifferenceSeparateConsolidatedFinancialStatementsOther`	7
Equity in the separate financial statements `jenv-bw2-i:EquitySeparateFinancialStatements`	8
Disclosure of fiscal adjustments for prior years relating to income tax `rj-i:IncomeTaxFiscalAdjustmentsPriorYearsDisclosure`	9
Increase (decrease) in negative equity of participating interests consolidated `jenv-bw2-i:IncreaseDecreaseInNegativeEquityParticipatingInterestsConsolidated`	10
Increase (decrease) in not realised cumulated intercompany result `jenv-bw2-i:IncreaseDecreaseInNotRealisedAccumulatedIntercompanyResults`	11
Increase (decrease) in provision participating interests `jenv-bw2-i:IncreaseDecreaseProvisionParticipatingInterests`	12
Other legal reserves `jenv-bw2-i:LegalReserves`	13
Negative equity of consolidated participating interests `jenv-bw2-i:NegativeEquityParticipatingInterestsConsolidated`	14
Disclosure of property plant equipment of the deduction of the reinvestment reserve from the acquisition or production costs of an asset `jenv-bw2-i:PropertyPlantEquipmentDeductionOfTheReinvestmentReserveFromTheAcquisitionOrProductionCostsOfAnAssetDisclosure`	15
Fiscal reinvestment reserve `jenv-bw2-i:ReinvestmentReserve`	16
Other reserves `jenv-bw2-i:ReservesOther`	17
Result in the consolidated financial statements `jenv-bw2-i:ResultConsolidatedFinancialStatements`	18
Difference in result in the separate and consolidated financial statements `jenv-bw2-i:ResultDifferenceSeparateConsolidatedFinancialStatements`	19
Other differences in result between the separate and consolidated financial statements `jenv-bw2-i:ResultDifferenceSeparateConsolidatedFinancialStatementsOther`	20
Result in the separate financial statements `jenv-bw2-i:ResultSeparateFinancialStatements`	21
Share capital `jenv-bw2-i:ShareCapital`	22
Share premium `jenv-bw2-i:SharePremium`	23
Statutory reserves `jenv-bw2-i:StatutoryReserves`	24
Unrealised accumulated intercompany result `jenv-bw2-i:UnrealisedAccumulatedIntercompanyResult`	25