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D3 - Guidance

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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-d3

Concept	Order
D3 - Guidance `rj-abstr:AnnualReportingGuidelinesD3Title`
Fiscal `jenv-bw2-dm:FiscalMember`	1
Basis of preparation `jenv-bw2-i:BasisOfPreparation`	2
Share capital `jenv-bw2-dm:ShareCapitalMember`	3
Share capital `jenv-bw2-i:ShareCapital`	4
Share premium `jenv-bw2-dm:SharePremiumMember`	5
Share premium `jenv-bw2-i:SharePremium`	6
Other legal reserves `jenv-bw2-dm:LegalReservesMember`	7
Other legal reserves `jenv-bw2-i:LegalReserves`	8
Statutory reserves `jenv-bw2-dm:StatutoryReservesMember`	9
Statutory reserves `jenv-bw2-i:StatutoryReserves`	10
Fiscal reinvestment reserve `jenv-bw2-dm:ReinvestmentReserveMember`	11
Fiscal reinvestment reserve `jenv-bw2-i:ReinvestmentReserve`	12
Other reserves `jenv-bw2-dm:ReservesOtherMember`	13
Other reserves `jenv-bw2-i:ReservesOther`	14
Other fiscal reserves `rj-i:OtherFiscalReserves`	15
Other fiscal reserves `rj-dm:OtherFiscalReservesMember`	16
Disclosure of non-recognition of accruals and deferred income related to other operating expenses `jenv-bw2-i:IndicationNoAccruedAssetsLiabilitiesAreRecorded`	17
Disclosure of fiscal adjustments for prior years relating to income tax `rj-i:IncomeTaxFiscalAdjustmentsPriorYearsDisclosure`	18
Disclosure of changes in accounting policies `jenv-bw2-i:ChangeAccountingPoliciesDisclosure`	19
Disclosure of the differences in valuation between fiscal and commercial accounting principles `jenv-bw2-i:DifferenceFiscalCommercialAccountingPrinciplesDisclosure`	20
Disclosure of differences in the equity and result between the separate and consolidated financial statements `jenv-bw2-i:DifferencesEquityResultSeparateConsolidatedFinancialStatementsDisclosure`	21
Equity in the consolidated financial statements `jenv-bw2-i:EquityConsolidatedFinancialStatements`	22
Increase (decrease) in negative equity of participating interests consolidated `jenv-bw2-i:IncreaseDecreaseInNegativeEquityParticipatingInterestsConsolidated`	23
Increase (decrease) in not realised cumulated intercompany result `jenv-bw2-i:IncreaseDecreaseInNotRealisedAccumulatedIntercompanyResults`	24
Increase (decrease) in provision participating interests `jenv-bw2-i:IncreaseDecreaseProvisionParticipatingInterests`	25
Negative equity of consolidated participating interests `jenv-bw2-i:NegativeEquityParticipatingInterestsConsolidated`	26
Unrealised accumulated intercompany result `jenv-bw2-i:UnrealisedAccumulatedIntercompanyResult`	27
Result in the consolidated financial statements `jenv-bw2-i:ResultConsolidatedFinancialStatements`	28
Result in the separate financial statements `jenv-bw2-i:ResultSeparateFinancialStatements`	29
Equity in the separate financial statements `jenv-bw2-i:EquitySeparateFinancialStatements`	30
Difference in equity in the separate and consolidated financial statements `jenv-bw2-i:EquityDifferenceSeparateConsolidatedFinancialStatements`	31
Other differences in equity between the separate and consolidated financial statements `jenv-bw2-i:EquityDifferenceSeparateConsolidatedFinancialStatementsOther`	32
Difference in result in the separate and consolidated financial statements `jenv-bw2-i:ResultDifferenceSeparateConsolidatedFinancialStatements`	33
Other differences in result between the separate and consolidated financial statements `jenv-bw2-i:ResultDifferenceSeparateConsolidatedFinancialStatementsOther`	34