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RJ 121 - Impairment of non-current assets

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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-121

Concept	Order
RJ 121 - Impairment of non-current assets [title] `rj-abstr:AnnualReportingGuidelines121Title`
Impairment of non-current assets `rj-i:ImpairmentAssetsNoncurrent`	1
Reversal of impairment of non-current assets `rj-i:ImpairmentAssetsNoncurrentReversal`	2
Impairment of intangible assets recorded in income statement `rj-i:ImpairmentIntangibleAssetsRecordedInIncomeStatement`	3
Impairment of intangible assets recorded direct in equity `rj-i:ImpairmentIntangibleAssetsRecordedDirectInEquity`	4
Reversal of impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsReversal`	5
Reversal of impairment of intangible assets recorded in income statement `rj-i:ImpairmentIntangibleAssetsReversalRecordedInIncomeStatement`	6
Reversal of impairment of intangible assets recorded direct in equity `rj-i:ImpairmentIntangibleAssetsReversalRecordedDirectInEquity`	7
Impairment of property, plant and equipment recorded in income statement `rj-i:ImpairmentPropertyPlantEquipmentRecordedInIncomeStatement`	8
Impairment of property, plant and equipment recorded direct in equity `rj-i:ImpairmentPropertyPlantEquipmentRecordedDirectInEquity`	9
Reversal of impairment of property, plant and equipment recorded in income statement `rj-i:ImpairmentPropertyPlantEquipmentReversalRecordedInIncomeStatement`	10
Reversal of impairment of property, plant and equipment recorded direct in equity `rj-i:ImpairmentPropertyPlantEquipmentReversalRecordedDirectInEquity`	11
Reversal of impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipmentReversal`	12
Impairment of financial assets recorded in income statement `rj-i:ImpairmentFinancialAssetsRecordedInIncomeStatement`	13
Impairment of financial assets recorded direct in equity `rj-i:ImpairmentFinancialAssetsRecordedDirectInEquity`	14
Reversal of impairment of financial assets `rj-i:ImpairmentFinancialAssetsReversal`	15
Reversal of impairment of financial assets recorded in income statement `rj-i:ImpairmentFinancialAssetsReversalRecordedInIncomeStatement`	16
Reversal of impairment of financial assets recorded direct in equity `rj-i:ImpairmentFinancialAssetsReversalRecordedDirectInEquity`	17
Impairment of securities `rj-i:ImpairmentSecurities`	18
Impairment of securities recorded in income statement `rj-i:ImpairmentSecuritiesRecordedInIncomeStatement`	19
Impairment of securities recorded direct in equity `rj-i:ImpairmentSecuritiesRecordedDirectInEquity`	20
Reversal of impairment of securities `rj-i:ImpairmentSecuritiesReversal`	21
Reversal of impairment of securities recorded in income statement `rj-i:ImpairmentSecuritiesReversalRecordedInIncomeStatement`	22
Reversal of impairment of securities recorded direct in equity `rj-i:ImpairmentSecuritiesReversalRecordedDirectInEquity`	23
Impairment of investment properties `rj-i:ImpairmentInvestmentProperties`	24
Impairment of investment properties recorded in income statement `rj-i:ImpairmentInvestmentPropertiesRecordedInIncomeStatement`	25
Impairment of investment properties recorded direct in equity `rj-i:ImpairmentInvestmentPropertiesRecordedDirectInEquity`	26
Reversal of impairment of investment properties `rj-i:ImpairmentInvestmentPropertiesReversal`	27
Reversal of impairment of investment properties recorded in income statement `rj-i:ImpairmentInvestmentPropertiesReversalRecordedInIncomeStatement`	28
Reversal of impairment of investment properties recorded direct in equity `rj-i:ImpairmentInvestmentPropertiesReversalRecordedDirectInEquity`	29
Direct equity movement as a result of impairments `venj-bw2-i:EquityDirectlyImpairment`	30
Direct equity movement as a result of the reversal of impairments `venj-bw2-i:EquityDirectlyImpairmentReversal`	31
Description of the impairment or reversal of impairment for an individual asset of importance `rj-i:DescriptionOfImpairmentIndividualAsset`	32
Description of the impairment or reversal of impairment for an individual asset of importance `rj-i:DescriptionOfImpairmentIndividualAssetReportingSegment`	33
Description of a cashflow generating unit `rj-i:DescriptionOfCashflowGeneratingUnit`	34
Description of the reason for changing the cashflow generating unit `rj-i:DescriptionOfCashflowGeneratingUnitReasonChange`	35
Description of the aggregation of assets `rj-i:DescriptionOfCashflowGeneratingUnitAggregationOfAssets`	36
Impairment of a cashflow generating units `rj-i:ImpairmentCashFlowGeneratingUnit`	37
Reversal of impairment of a cashflow generating units `rj-i:ImpairmentCashFlowGeneratingUnitReversal`	38
Description of the impairment or reversal of impairment for a cashflow generating unit `rj-i:DescriptionOfImpairmentCashflowGeneratingUnit`	39
Description of whether the current value or the value in use is applicable `rj-i:DescriptionOfRealisableValueType`	40
Description of the basis upon which the current value is determined, if the recoverable value is based on the current value `rj-i:CurrentValueBasisOfDetermination`	41
Description of the method and key assumptions on which the cash flow forecasts are based, if the recoverable value is based on cash flow forecasts `rj-i:CashFlowForecastBasisOfDetermination`	42
Description of the impairment of intangible assets `rj-i:IntangibleAssetsImpairmentDescription`	43
Description of the impairment of property, plant and equipment `rj-i:PropertyPlantEquipmentImpairmentDescription`	44
Description of the impairment of investment properties `rj-i:InvestmentPropertiesImpairmentDescription`	45
Description of the impairment of financial assets `rj-i:FinancialAssetsImpairmentDescription`	46
Disclosure of impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsDisclosure`	47
Disclosure of reversal of impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsReversalDisclosure`	48
Disclosure of impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipmentDisclosure`	49
Disclosure of reversal of impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipmentReversalDisclosure`	50
Disclosure of reversal of impairment of investment properties `rj-i:ImpairmentInvestmentPropertiesReversalDisclosure`	51