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RJ 140 - Changes in accounting policies

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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-140

Concept	Order
RJ 140 - Changes in accounting policies `rj-abstr:AnnualReportingGuidelines140Title`
Numerical indication can not be determined on the following financial years `rj-i:NumericalIndicationNotDetermined`	1
Description of the reason why a reliable calculation of change in policy is not possible `rj-i:DescriptionReasonReliableCalculationNotPossible`	2
Description of the reason why it is practically impossible to recalculate amounts in the multi-year overview over years preceding the previous reporting year according to the new system `rj-i:DescriptionReasonNotPossibleToRecalculateMultiAnnualOverview`	3
Description of the reason why the adjustment of the comparing figures is not possible, together with the nature if the adjustment did occur `rj-i:ReasonAdjustmentComparativesNotPossible`	4
Disclosure of changes in accounting policies `jenv-bw2-i:ChangeAccountingPoliciesDisclosure`	5
Description of the reason for change in accounting policies `jenv-bw2-i:ChangeAccountingPoliciesDescription`	6
Description of the method of processing the effects of the change in accounting policies `rj-i:ChangeAccountingPoliciesMethodProcessingDescription`	7
Description of the meaning of the system change for capital and result `jenv-bw2-i:ChangeAccountingPoliciesEffectOnEquityAndResultsDescription`	8
Description of the effect of the change in accounting policies on individual items `rj-i:ChangeAccountingPoliciesEffectOnIndividualItemsDescription`	9
Description of the numerical influence of a system change on one or more subsequent financial years `rj-i:ChangeAccountingPoliciesEffectOnFuturePeriodsDescription`	10