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RJ 292 - Leasing

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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-292

Concept	Order
RJ 292 - Leasing `rj-abstr:AnnualReportingGuidelines292Title`
Gross investment in finance leases with terms of more than five years `rj-i:FinanceLeasesGrossInvestmentsMaturityExceedingFiveYears`	1
Gross investment in finance leases with terms of more than one year and less than five years `rj-i:FinanceLeasesGrossInvestmentMaturityExceedingOneYearWithinFiveYears`	2
Gross investment in finance leases with a term of less than one year `rj-i:FinanceLeasesGrossInvestmentMaturityWithinOneYear`	3
The book value at the balance sheet date of finance leases `rj-i:BookvalueFinancialLease`	4
Description of the key provisions of operating leases in the lessor's financial statements `rj-i:MainPurposeOperationalLeaseLessorDescription`	5
Description of the key provisions of finance leases in the lessor's financial statements `rj-i:MainPurposeFinancialLeaseLessorDescription`	6
Amount of the conditional lease payments under operating leases in the lessor's financial statements that have been recognized as revenue `rj-i:AmountConditionalLeasePaymentsLessor`	7
Minimal lease payments of operating leases for lessors `rj-i:OperatingLeasesMinimumLeasePaymentsLessors`	8
Minimal lease payments of operational leases for lessors with a maturity within one year `rj-i:OperatingLeasesMinimumLeasePaymentsMaturityWithinOneYearLessors`	9
Minimal lease payments of operating leases for lessors with a maturity exceeding five years `rj-i:OperatingLeasesMinimumLeasePaymentsMaturityExceedingFiveYearsLessors`	10
Minimal lease payments of operating leases for lessors with a maturity exceeding one year and within five years `rj-i:OperatingLeasesMinimumLeasePaymentsMaturityExceedingOneYearWithinFiveYearsLessors`	11
Policy of rental and leasing expenses `rj-i:RentalLeasingExpensesPolicy`	12
Non-current finance lease liabilities `rj-i:FinanceLeaseLiabilitiesNoncurrent`	13
Policy of leases `rj-i:LeasesPolicy`	14
Disclosure of finance lease of property, plant and equipment `rj-i:PropertyPlantEquipmentFinanceLeaseDisclosure`	15
Discounted value `rj-dm:DiscountedValueMember`	16
Minimal lease payments of finance leases `rj-i:FinanceLeasesMinimalLeasePayments`	17
Minimal lease payments of finance leases with a maturity within one year `rj-i:FinanceLeasesMinimalLeasePaymentsMaturityWithinOneYear`	18
Minimal lease payments of finance leases with a maturity exceeding one year and within five years `rj-i:FinanceLeasesMinimalLeasePaymentsMaturityExceedingOneYearWithinFiveYears`	19
Minimal lease payments of finance leases with a maturity exceeding five years `rj-i:FinanceLeasesMinimalLeasePaymentsMaturityExceedingFiveYears`	20
Conditional minimal lease payments of finance leases recognised as income `rj-i:FinanceLeasesConditionalMinimalLeasePaymentsIncomeDuringPeriod`	21
Conditional minimal lease payments of finance leases recognised as expense `rj-i:FinanceLeasesConditionalMinimalLeasePaymentsExpenseDuringPeriod`	22
Expected minimum future sublease receipts to be received on finance leases for non-cancellable subleases `rj-i:FinanceLeasesFutureSubLeaseReceivables`	23
Important conditions of financial leases `rj-i:FinanceLeasesImportantConditions`	24
Policy of finance leases `rj-i:FinanceLeasesPolicy`	25
Disclosure of operating leases `rj-i:OperatingLeasesDisclosure`	26
Policy of operating leases `rj-i:OperatingLeasesPolicy`	27
Minimal lease payments of operating leases `rj-i:OperatingLeasesMinimalLeasePayments`	28
Minimal lease payments of operational leases with a maturity within one year `rj-i:OperatingLeasesMinimumLeasePaymentsMaturityWithinOneYear`	29
Minimal lease payments of operating leases with a maturity exceeding one year and within five years `rj-i:OperatingLeasesMinimumLeasePaymentsMaturityExceedingOneYearWithinFiveYears`	30
Minimal lease payments of operating leases with a maturity exceeding five years `rj-i:OperatingLeasesMinimumLeasePaymentsMaturityExceedingFiveYears`	31
Expected minimum future sublease receipts to be received in respect of non (interim) cancellable subleases `rj-i:OperatingLeasesFutureSubLeaseReceivables`	32
Payments of operating leases during the period `rj-i:OperatingLeasesPaymentsDuringPeriod`	33
Disclosure of payments of operating leases `rj-i:OperatingLeasesPaymentsDuringPeriodDisclosure`	34
Lease payments from operating leases during the period `rj-i:OperatingLeasesMinimalLeasePaymentsDuringPeriod`	35
Receipts from sub-lease payments on operating leases `rj-i:OperatingLeasesSubLeaseReceipts`	36
Description of important conditions of operating leases `rj-i:OperatingLeasesImportantConditionsDescription`	37
Description of the conditions of conditional lease payments `rj-i:OperatingLeasesConditionalLeasePaymentsDescription`	38
Description of the existence and content of renewal options, purchase options and escalation clauses `rj-i:OperatingLeasesOptionsClausesDescription`	39
Description of constraints stemming from lease agreements `rj-i:OperatingLeasesConstraintsDescription`	40
Unearned interest income of finance leases `rj-i:FinanceLeasesUnearnedInterestIncome`	41
Residual value of lease objects of finance leases `rj-i:FinanceLeasesResidualValue`	42
Accumulated provision for uncollectability deducted from the discounted value of the minimal lease payments of finance leases `rj-i:FinanceLeasesCumulativeProvisionIncollectability`	43
Description that the legal person is not a legal owner based on article 2: 366 paragraph 2 of the Civil Code `rj-i:LegalPersonNotALegalOwnerDescription`	44
Disclosure of all aspects of transactions not considered a lease in terms of economic reality `rj-i:AllAspectsOfTransactionsNotConsideredLeaseInTermsOfEconomicRealityDisclosure`	45
Discountend value in finance leases with a term of less than one year `rj-i:FinanceLeasesDiscountedValueMaturityWithinOneYear`	46
Discountend value in finance leases with terms of more than five years `rj-i:FinanceLeasesDiscountedValueMaturityExceedingFiveYears`	47
Discounted value in finance leases with terms of more than one year and less than five years `rj-i:FinanceLeasesDiscountedValueMaturityExceedingOneYearWithinFiveYears`	48
Description of the further classification per asset category as stated in the financial statements `rj-i:FurtherDetailsPerCategoryLeaseDescription`	49