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A2 - Accounting and valuation

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Name	AnnualReportingGuidelinesA2Title
Namespace	http://www.nltaxonomie.nl/nt17/rj/20221214.b/presentation/rj-abstracts
Prefix	rj-abstr
Data type	xbrli:stringItemType
Period type	duration
Substitution Group	sbr:presentationItem
Balance	None
Nillable	False
Abstract	True

Text	Lang	Role	Container role
A2 - Verarbeitung und Bewertung	de	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
A2 - Accounting and valuation	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
A2 - Traitement et évaluation	fr	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
A2 - Verwerking en waardering	nl	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link

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XBRL Model Project

Name	Relation Type	Role
Policy of realised changes in value of investments `jenv-bw2-i:RealisedChangesInValueOfInvestmentsPolicy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Policy of result attributable to the legal person `jenv-bw2-i:ResultEntityPolicy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Policy of operating costs `jenv-bw2-i:OperatingCostsPolicy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Policy of unrealised changes in value of investments `jenv-bw2-i:UnrealisedChangesInValueOfInvestmentsPolicy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Policy of change of the inventories finished goods and work in progress `jenv-bw2-i:ChangesInventoriesWorkInProgressProductsPolicy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Policy of dividend to be distributed to holders of preference shares `jenv-bw2-i:DividendPayableHoldersPreferredSharesPolicy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Policy of project income `jenv-bw2-i:ProjectIncomePolicy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Policy of old-age obligation `jenv-bw2-i:OldAgeObligationPolicy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Policy of payables relating to income taxes `jenv-bw2-i:PayablesIncomeTaxCurrentPolicy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Policy of provision of employee benefits `jenv-bw2-i:ProvisionEmployeeBenefitsPolicy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Description of the extent to which indirect costs have been taken into account when determining the manufacturing price `rj-i:DeterminationCostPriceIndirectCostsDescription`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Policy of provision for tax liabilities `jenv-bw2-i:ProvisionTaxLiabilitiesPolicy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Disclosure of impairment of investment properties `rj-i:ImpairmentInvestmentPropertiesDisclosure`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Disclosure of impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsDisclosure`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Assets `jenv-bw2-i:Assets`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Assets `jenv-bw2-dm:AssetsMember`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Liabilities `jenv-bw2-i:Liabilities`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Liabilities `jenv-bw2-dm:LiabilitiesMember`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Current assets `jenv-bw2-i:AssetsCurrent`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Current assets `jenv-bw2-dm:AssetsCurrentMember`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Cash and cash equivalents `jenv-bw2-i:CashAndCashEquivalents`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Cash and cash equivalents `jenv-bw2-dm:CashAndCashEquivalentsMember`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Inventories `jenv-bw2-i:Inventories`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Inventories `jenv-bw2-dm:InventoriesMember`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Receivables `jenv-bw2-i:Receivables`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Receivables `jenv-bw2-dm:ReceivablesMember`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Current receivables from group companies `jenv-bw2-i:ReceivablesGroupCompaniesCurrent`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Current receivables from group companies `jenv-bw2-dm:ReceivablesGroupCompaniesCurrentMember`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
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`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
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-dm:ReceivablesShareholdersParticipatingInterestsCurrentMember`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Non-current assets `jenv-bw2-i:AssetsNoncurrent`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Non-current assets `jenv-bw2-dm:AssetsNoncurrentMember`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Disclosure of fair value information when the report is prepared on historical cost basis `rj-i:FairValueInformationWhenPreparedOnHistoricalCostBasisDisclosure`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Description of the capitalised interest on intangible assets during the period `jenv-bw2-i:IntangibleAssetsInterestCapitalisedDuringPeriodDescription`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Description of the capitalised interest on property, plant and equipment during the period `jenv-bw2-i:PropertyPlantEquipmentInterestCapitalisedDuringPeriodDescription`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Description of the capitalised interest of inventories during the period `jenv-bw2-i:InventoriesInterestCapitalisedDuringPeriodDescription`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Disclosure of interest expenses capitalised during the period `jenv-bw2-i:InterestExpensesInterestCapitalisedDuringPeriodDisclosure`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Description of the effect of not applying going concern basis on equity and results `jenv-bw2-i:GoingConcernEffectNotGoingConcernBasisOnEquityAndResultsDescription`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Description of the basis of preparation of the financial statements when not going concern basis `jenv-bw2-i:GoingConcernBasisForPreparationFinancialStatementsWhenNotGoingConcernBasisDescription`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Disclosure of going concern `jenv-bw2-i:GoingConcernDisclosure`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Description of the uncertainties relating to the ability of the entity to continue as going concern `jenv-bw2-i:GoingConcernUncertaintiesEntitysAbilityToContinueAsGoingConcernDescription`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Impairment of intangible assets recorded in income statement `rj-i:ImpairmentIntangibleAssetsRecordedInIncomeStatement`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Impairment of intangible assets `rj-i:ImpairmentIntangibleAssets`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Impairment of intangible assets recorded direct in equity `rj-i:ImpairmentIntangibleAssetsRecordedDirectInEquity`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Impairment of property, plant and equipment recorded in income statement `rj-i:ImpairmentPropertyPlantEquipmentRecordedInIncomeStatement`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipment`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Impairment of property, plant and equipment recorded direct in equity `rj-i:ImpairmentPropertyPlantEquipmentRecordedDirectInEquity`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Impairment of investment properties recorded in income statement `rj-i:ImpairmentInvestmentPropertiesRecordedInIncomeStatement`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Impairment of financial assets recorded in income statement `rj-i:ImpairmentFinancialAssetsRecordedInIncomeStatement`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Impairment of financial assets recorded direct in equity `rj-i:ImpairmentFinancialAssetsRecordedDirectInEquity`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Impairment of securities `rj-i:ImpairmentSecurities`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Impairment of securities recorded in income statement `rj-i:ImpairmentSecuritiesRecordedInIncomeStatement`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Impairment of securities recorded direct in equity `rj-i:ImpairmentSecuritiesRecordedDirectInEquity`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Impairment of investment properties `rj-i:ImpairmentInvestmentProperties`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Impairment of investment properties recorded direct in equity `rj-i:ImpairmentInvestmentPropertiesRecordedDirectInEquity`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Description of the nature of the individual asset for which an impairment loss, or reversal thereof, is recognized which is material `rj-i:ImpairmentIndividualAssetDescription`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Impairment loss of individual asset of material importance `rj-i:MaterialImpairmentLossIndividualAsset`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Description of the main events or circumstances that led to recognition of impairment loss of material importance `rj-i:MaterialImpairmentLossMainEventsOrCircumstancesThatLedToRecognitionDescription`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Policy of conversion of amounts denominated in foreign currency `jenv-bw2-i:ForeignCurrencyTranslationPolicy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Basis of conversion and processing of exchange rate differences relating to foreign currency transactions for the balance sheet `rj-i:ForeignCurrencyTranslationBalanceSheetPolicy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Policy of foreign currency translation and the processing of foreign currency translation differences in foreign currency transactions `rj-i:ForeignCurrencyTranslationIncomeStatementPolicy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Description of the reason why the presentation currency is different from the functional currency `rj-i:ForeignCurrencyTranslationDifferencePresentationFunctionalCurrencyDescription`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Description of the reason for changing the presentation currency `rj-i:ForeignCurrencyTranslationChangePresentationCurrencyDescription`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Policy of current accruals and deferred income `jenv-bw2-i:AccrualsAndDeferredIncomeCurrentPolicy`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2
Description of whether the current value or the value in use is applicable `rj-i:RealisableValueTypeDescription`	parent-child	urn:rj:linkrole:annual-reporting-guidelines-a2