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RJ 290 - Financial instruments

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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-290

Concept	Order
RJ 290 - Financial instruments `rj-abstr:AnnualReportingGuidelines290Title`
Description of the nature of the instrument if the presentation in the balance sheet of a financial instrument deviates from the economic reality of the instrument `rj-i:NatureOfInstrumentOtherThanEconomicRealityDescription`	1
Description of the nature of the instrument if the presentation in the balance sheet of a financial instrument deviates from the legal form of the instrument `rj-i:NatureOfInstrumentOtherThanLegalNatureDescription`	2
Negative revaluations of puttable financial instruments `rj-i:NegativeRevaluationsOfPuttableFinancialInstruments`	3
Positive revaluations of puttable financial instruments `rj-i:PositiveRevaluationsOfPuttableFinancialInstruments`	4
Hedge relationship, cumulative change in fair value ineffective part `rj-i:HedgeRelationshipCumulativeFairValueChangeIneffectivePart`	5
Hedge relationship, cumulative change in fair value ineffective part `rj-dm:HedgeRelationshipCumulativeFairValueChangeIneffectivePartMember`	6
Hedge relationship, cumulative change in fair value ineffective part, cumulative amount charged to income statement `rj-i:HedgeRelationshipCumulativeFairValueChangeIneffectivePartAmountChargedToIncomeStatement`	7
Hedge relationship, cumulative change in fair value ineffective part, cumulative amount charged to income statement `rj-dm:HedgeRelationshipCumulativeFairValueChangeIneffectivePartAmountChargedToIncomeStatementMember`	8
Hedge relationship, cumulative change in fair value effective part `rj-dm:HedgeRelationshipCumulativeFairValueChangeEffectivePartMember`	9
Hedge relationship, cumulative change in fair value effective part `rj-i:HedgeRelationshipCumulativeFairValueChangeEffectivePart`	10
Book value of financial instruments `jenv-bw2-i:FinancialInstrumentsBookValue`	11
Repayment date of issued financial instrument `rj-i:FinancialInstrumentsIssuedRepaymentDate`	12
Average book value during the year of financial assets and financial liabilities included in the balance sheet `rj-i:FinancialInstrumentsAverageCarryingAmountFinancialAssetsFinancialLiabilitiesRecordedInBalanceSheet`	13
Average fair value during the year of all financial assets and all financial liabilities `rj-i:FinancialInstrumentsAverageFairValueAllFinancialAssetsFinancialLiabilities`	14
Average principal of the average nominal value of the underlying primary instrument `rj-i:FinancialInstrumentsAveragePrincipalOfAverageNominalValueUnderlyingPrimaryInstrument`	15
Average principal of the average nominal value of the underlying primary instrument or other comparable amount during the year of off-balance financial assets and financial liabilities `rj-i:FinancialInstrumentsAverageSimilarAmountOffBalanceSheetFinancialAssetsFinancialLiabilities`	16
Change in the fair value of financial assets and financial liabilities recognized as income or expenses in the reporting period `rj-i:FinancialInstrumentsChangeFairValueFinancialAssetsFinancialLiabilitiesRecordedAsIncomeOrExpense`	17
Description of the important contractual conditions of a financial instrument `rj-i:FinancialInstrumentsContractualConditionsDescription`	18
Deferred or unrecognized income or expenses of hedging instruments other than income or expenses related to hedging of expected future transactions `rj-i:FinancialInstrumentsDeferredOrUnrecognizedIncomeExpensesHedgingInstrumentsOtherThanRelatedToExpectedFutureTransactions`	19
Description of the amount of a financial instrument `rj-i:FinancialInstrumentsExtentDescription`	20
The direct change of gain or loss of cash flow hedge in equity `rj-i:FinancialInstrumentsHedgeAccountingCashFlowHedgeDirectlyThroughEquity`	21
The transfer from equity and included in the first determination of the acquisition price or other book value of the asset or liability in a hedged expected transaction `rj-i:FinancialInstrumentsHedgeAccountingCashFlowHedgeTransferFromEquityToFirstDeterminationOfAcquisitionPrice`	22
The transfer from equity is removed to the profit and loss account `rj-i:FinancialInstrumentsHedgeAccountingCashFlowHedgeTransferFromEquityToIncomeStatement`	23
Description of the circumstances under which cash flows and / or liabilities may arise `rj-i:FinancialInstrumentsHedgeAccountingCircumstancesCashFlowsLiabilitiesAriseSignificantLiquidityRiskDescription`	24
The cumulative fair value change of hedge instruments `rj-i:FinancialInstrumentsHedgeAccountingCumulativeFairValueChangeHedgeInstruments`	25
The cumulative fair value change of the effective part of the hedge `rj-i:FinancialInstrumentsHedgeAccountingCumulativeFairValueChangeHedgeInstrumentsEffectivePart`	26
The cumulative fair value change of the ineffective part of the hedge `rj-i:FinancialInstrumentsHedgeAccountingCumulativeFairValueChangeHedgeInstrumentsIneffectivePart`	27
The cumulative fair value change of the ineffective part of the hedge recorded through income statement `rj-i:FinancialInstrumentsHedgeAccountingCumulativeFairValueChangeHedgeInstrumentsIneffectivePartRecordedThroughIncomeStatement`	28
Description of the extent of the significant liquidity risk `rj-i:FinancialInstrumentsHedgeAccountingExtentSignificantLiquidityRiskDescription`	29
Description of the financial instruments designated as hedge instrument for the hedging transaction `rj-i:FinancialInstrumentsHedgeAccountingFinancialInstrumentDesignatedHedgeInstrumentDescription`	30
The fair value of the financial instruments designated as hedge instrument for the hedging transaction `rj-i:FinancialInstrumentsHedgeAccountingFinancialInstrumentDesignatedHedgeInstrumentFairValue`	31
Description of the goals and policies regarding financial risk management `rj-i:FinancialInstrumentsHedgeAccountingGoalsPoliciesFinancialRiskDescription`	32
Description of the hedging strategy `rj-i:FinancialInstrumentsHedgeAccountingHedgeStrategyDescription`	33
Description of hedging of expected transactions is expected to be included in income statement `rj-i:FinancialInstrumentsHedgeAccountingHedgingTransactionsExpectedToBeRecordedInIncomeStatementDescription`	34
Description of important anticipated transactions previously used for hedge accounting `rj-i:FinancialInstrumentsHedgeAccountingImportantAnticipatedTransactionsPreviouslyUsedForHedgeAccountingDescription`	35
Description of the moment at which cash flows and / or liabilities can occur `rj-i:FinancialInstrumentsHedgeAccountingMomentCashFlowsLiabilitiesOccurSignificantLiquidityRiskDescription`	36
Description of the nature of the risks to be covered `rj-i:FinancialInstrumentsHedgeAccountingNatureOfRisksCoveredDescription`	37
Description of the nature of the risks to be hedged `rj-i:FinancialInstrumentsHedgeAccountingNatureRisksToBeHedgedDescription`	38
Description of the nature of the significant liquidity risk `rj-i:FinancialInstrumentsHedgeAccountingNatureSignificantLiquidityRiskDescription`	39
Description of approximately how many months or years of expected future sales are hedged `rj-i:FinancialInstrumentsHedgeAccountingNumberOfMonthsOrYearsFutureSalesHedgedDescription`	40
Description of approximately the percentage of sales in those future months or years `rj-i:FinancialInstrumentsHedgeAccountingPercentageOfSalesInFurtureMonthsOrYearsDescription`	41
Description of hedging of expected transactions in which periods the expected transactions are expected to take place `rj-i:FinancialInstrumentsHedgeAccountingPeriodsOfExpectedHedgingTransactionsDescription`	42
Description of the agreed percentage or amount of interest, dividend or other periodic payments on principal and the timing of payment of issued financial instrument `rj-i:FinancialInstrumentsIssuedAgreedInterestRateOrAmountOfInterestOrDividendOrOthersDescription`	43
Description of amounts and timings of expected future receipts or payments of principal amount of issued financial instrument `rj-i:FinancialInstrumentsIssuedAmountsAndTimingsExpectedFutureReceiptsPrincipalAmountDescription`	44
Description of any condition of an instrument or any related provisions that lead to significant change of any of the provisions of the issued financial instrument `rj-i:FinancialInstrumentsIssuedConditionsRelatedProvisionsDescription`	45
Description of the currency in which receipts or payments are made of issued financial instrument `rj-i:FinancialInstrumentsIssuedCurrencyOfReceiptsPaymentsDescription`	46
Exercise date of issued financial instrument `rj-i:FinancialInstrumentsIssuedExerciseDate`	47
Description of the exercise price or bandwidth of possible exercise prices of issued financial instrument `rj-i:FinancialInstrumentsIssuedExercisePriceOrRangeDescription`	48
Expiration date of issued financial instrument `rj-i:FinancialInstrumentsIssuedExpirationDate`	49
Description of instruments exchanged of issued financial instrument `rj-i:FinancialInstrumentsIssuedInstrumentsExchangedDescription`	50
Nominal amount of issued derivative financial instrument `rj-i:FinancialInstrumentsIssuedNominalAmount`	51
Description of obtained securities for issued financial instruments `rj-i:FinancialInstrumentsIssuedObtainedSecuritiesDescription`	52
Description of the options for conversion of exchange of issued financial instruments `rj-i:FinancialInstrumentsIssuedOptionsForConversionExchangeDescription`	53
Description of the options for early settlement of issued financial instruments `rj-i:FinancialInstrumentsIssuedOptionsForEarlySettlementDescription`	54
Principal amount of issued derivative financial instrument `rj-i:FinancialInstrumentsIssuedPrincipalAmount`	55
The amount of issued derivative financial instrument that is equivalent to the principal amount or nominal amount `rj-i:FinancialInstrumentsIssuedSimilarAmountDerivative`	56
Description of the nature of a financial instrument `rj-i:FinancialInstrumentsNatureDescription`	57
Description of the agreed percentage or amount of interest, dividend or other periodic payments on principal and the timing of payment of acquired financial instrument `rj-i:FinancialInstrumentsObtainedAgreedInterestRateOrAmountOfInterestOrDividendOrOthersDescription`	58
Description of amounts and timings of expected future receipts or payments of principal amount of obtained financial instrument `rj-i:FinancialInstrumentsObtainedAmountsAndTimingsExpectedFutureReceiptsPrincipalAmountDescription`	59
Description of any condition of an instrument or any related provisions that lead to significant change of any of the provisions of the obtained financial instrument `rj-i:FinancialInstrumentsObtainedConditionsRelatedProvisionsDescription`	60
Description of the currency in which receipts or payments are made of obtained financial instrument `rj-i:FinancialInstrumentsObtainedCurrencyOfReceiptsPaymentsDescription`	61
Exercise date of acquired financial instrument `rj-i:FinancialInstrumentsObtainedExerciseDate`	62
Description of the exercise price or bandwidth of possible exercise prices of obtained financial instrument `rj-i:FinancialInstrumentsObtainedExercisePriceOrRangeDescription`	63
Expiration date of obtained financial instrument `rj-i:FinancialInstrumentsObtainedExpirationDate`	64
Description of instruments exchanged of obtained financial instrument `rj-i:FinancialInstrumentsObtainedInstrumentsExchangedDescription`	65
Nominal amount of derived derivative financial instrument `rj-i:FinancialInstrumentsObtainedNominalAmount`	66
Description of the options for conversion of exchange of obtained financial instruments `rj-i:FinancialInstrumentsObtainedOptionsForConversionExchangeDescription`	67
Description of the options for early settlement of obtained financial instruments `rj-i:FinancialInstrumentsObtainedOptionsForEarlySettlementDescription`	68
Principal amount of derived derivative financial instrument `rj-i:FinancialInstrumentsObtainedPrincipalAmount`	69
Repayment date of obtained financial instrument `rj-i:FinancialInstrumentsObtainedRepaymentDate`	70
The amount of derived derivative financial instrument similar to the principal amount or nominal amount `rj-i:FinancialInstrumentsObtainedSimilarAmountDerivative`	71
Policy of rental and leasing expenses `rj-i:RentalLeasingExpensesPolicy`	72
Repayment date of non-current liabilities `rj-i:LiabilitiesRepaymentDate`	73
Financial instruments `rj-i:FinancialInstruments`	74
Financial instruments (assets) `rj-i:FinancialInstrumentsAssets`	75
Financial instruments (equity) `rj-i:FinancialInstrumentsEquity`	76
Financial instruments (liabilities) `rj-i:FinancialInstrumentsLiabilities`	77
Policy of financial instruments `rj-i:FinancialInstrumentsPolicy`	78
Disclosure of financial instruments `jenv-bw2-i:FinancialInstrumentsDisclosure`	79
Interest expense on other liabilities `rj-i:InterestExpenseOtherLiabilities`	80
Dividend expense `rj-i:DividendExpense`	81
Description of a financial instrument `rj-i:FinancialInstrumentsDescription`	82
Description of the extent to which financial instruments are used `rj-i:FinancialInstrumentsExtentUsedDescription`	83
Description of the risk associated with the use of financial instruments `rj-i:FinancialInstrumentsRiskAssociatedWithUseDescription`	84
Description of the business purposes for the use of financial instruments `rj-i:FinancialInstrumentsBusinessPurposesForUseDescription`	85
Description of the measures taken to reduce the risks associated with the use of financial instruments `rj-i:FinancialInstrumentsMeasuresTakenReduceRiskAssociatedWithUseDescription`	86
Type of financial instrument `rj-i:FinancialInstrumentsType`	87
Description of the nature, amount and important contractual conditions of a financial instrument `rj-i:FinancialInstrumentsNatureExtentAndContractualConditionsDescription`	88
Policy of a type of financial instrument `rj-i:FinancialInstrumentsTypePolicy`	89
Description of the securities of financial instruments provided by the legal entity `rj-i:FinancialInstrumentsPutUpAsCollateralForDebtsDescription`	90
Policy of fair value of financial instruments `rj-i:FinancialInstrumentsFairValuePolicy`	91
Description of the methods and significant assumptions used in the estimation of the fair value of financial assets and financial obligations `rj-i:FinancialInstrumentsMethodsAssumptionsFairValueEstimationDescription`	92
Description whether income and expenses as a result of changes in fair value of financial assets are disposed in the result or in the equity `rj-i:FinancialInstrumentsAssetDisposalDescription`	93
Description of whether the purchase and sale of financial assets are valuated at trade date or at settlement date `rj-i:FinancialInstrumentsValuationDateDescription`	94
Policy of current value of financial instruments `jenv-bw2-i:FinancialInstrumentsCurrentValuePolicy`	95
Disclosure of fair value of financial instruments `rj-i:FinancialInstrumentsFairValueDisclosure`	96
Assumptions made when determining value of financial instruments, if these are determined using models or techniques `jenv-bw2-i:FinancialInstrumentsCurrentValueDisclosure`	97
Disclosure of hedge accounting of financial instruments `rj-i:FinancialInstrumentsHedgeAccountingDisclosure`	98
Disclosure of the book value of financial instruments `rj-i:FinancialInstrumentsBookValueDisclosure`	99
Disclosure of the repricing or repayment dates and effective interest rates of financial assets and liabilities `rj-i:FinancialInstrumentsRepricingOrRepaymentDatesAndEffectiveInterestRatesDisclosure`	100
Disclosure of cash flow risks `jenv-bw2-i:FinancialInstrumentsRiskManagementCashFlowRisksDisclosure`	101
Disclosure of liquidity risks `jenv-bw2-i:FinancialInstrumentsRiskManagementLiquidityRisksDisclosure`	102
Disclosure of interest risks `rj-i:FinancialInstrumentsRiskManagementInterestRisksDisclosure`	103
Disclosure of the impact of hedge instruments on interest-, cashflow-, and liquidity risks `rj-i:FinancialInstrumentsImpactHedgeInstrumentsInterestCashflowLiquidityRisksDisclosure`	104
Disclosure of the ineffective part of the hedge `rj-i:FinancialInstrumentsHedgeIneffectivePartDisclosure`	105
Interest repricing date `rj-i:InterestRepricingDate`	106
Disclosure of financial instruments when book value is higher than fair value `rj-i:FinancialInstrumentsBookValueHigherThanFairValueDisclosure`	107
Disclosure of financial assets of book value higher than current value `jenv-bw2-i:FinancialAssetsBookValueHigherThanCurrentValueDisclosure`	108
Description of the reason for the reclassification of a financial asset `rj-i:ReasonReclassificationFinancialAssetDescription`	109
Disclosure of non-current financial liabilities with the book value higher than fair value `rj-i:FinancialLiabilitiesNoncurrentBookValueHigherThanFairValueDisclosure`	110
Disclosure of interest income and expenses of financial instruments `rj-i:FinancialInstrumentsInterestRelatedIncomeExpenseDisclosure`	111
Disclosure of securitisation and repurchase agreements of financial instruments `rj-i:FinancialInstrumentsSecuritisationRepurchaseAgreementDisclosure`	112
Disclosure of compound financial instruments `rj-i:CompoundFinancialInstrumentsDisclosure`	113