RJ 610 - Pension funds

Arc namepresentationArc
Arc rolehttp://www.xbrl.org/2003/arcrole/parent-child
Link roleurn:rj:linkrole:annual-reporting-guidelines-610
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ConceptOrder
rj-abstr:AnnualReportingGuidelines610Title
jenv-bw2-i:Assets
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rj-i:InvestmentsOnBehalfOfPensionFund
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rj-i:InvestmentPropertiesOnBehalfOfPensionFund
3
rj-i:InvestmentsSharesOnBehalfOfPensionFund
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rj-i:InvestmentsFixedIncomeSecuritiesOnBehalfOfPensionFund
5
rj-i:InvestmentsDerivativesOnBehalfOfPensionFund
6
rj-i:InvestmentsOtherOnBehalfOfPensionFund
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rj-i:InvestmentsOnBehalfOfParticipants
8
rj-i:InvestmentPropertiesOnBehalfOfParticipants
9
10
rj-i:InvestmentsFixedIncomeSecuritiesOnBehalfOfParticipants
11
rj-i:InvestmentsDerivativesOnBehalfOfParticipants
12
rj-i:InvestmentsOtherOnBehalfOfParticipants
13
14
rj-i:GuaranteeContracts
15
rj-i:ReinsuranceOtherContracts
16
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jenv-bw2-i:InvestmentsInParticipatingInterests
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jenv-bw2-i:IntangibleAssets
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jenv-bw2-i:PropertyPlantEquipment
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jenv-bw2-i:Receivables
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rj-i:ReceivablesAndPrepayments
22
rj-i:ReceivablesReinsurance
23
jenv-bw2-i:ReceivablesOther
24
jenv-bw2-i:AssetsOther
25
jenv-bw2-i:CashAndCashEquivalents
26
27
jenv-bw2-i:EquityAndLiabilities
28
rj-i:FoundationCapitalAndReserves
29
rj-i:FoundationCapital
30
jenv-bw2-i:LegalStatutoryReserves
31
rj-i:DesignatedReserves
32
jenv-bw2-i:ReservesOther
33
rj-i:SubordinatedLoans
34
jenv-bw2-i:TechnicalProvisions
35
rj-i:ProvisionPensionObligationsOnBehalfOfPensionFund
36
jenv-bw2-i:TechnicalProvisionsOther
37
rj-i:ProvisionPensionObligationsOnBehalfOfParticipants
38
jenv-bw2-i:ProvisionsOther
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jenv-bw2-i:LiabilitiesNoncurrent
40
rj-i:LiabilitiesOther
41
jenv-bw2-i:Income
42
rj-i:PremiumContributionsEmployersEmployees
43
rj-i:PremiumContributionsOnBehalfOfParticipants
44
rj-i:InvestmentResultsOnBehalfOfPensionFund
45
rj-i:InvestmentResultsOnBehalfOfParticipants
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jenv-bw2-i:IncomeOther
47
jenv-bw2-i:Expenses
48
rj-i:PensionBenefits
49
rj-i:PensionAdministrationExpenses
50
rj-i:ChangeProvisionPensionObligationsOnBehalfOfPensionFund
51
rj-i:ChangeProvisionPensionObligationsOnBehalfOfPensionFundPensionAccrual
52
53
rj-i:ChangeProvisionPensionObligationsOnBehalfOfPensionFundInterestAdded
54
rj-i:ChangeProvisionPensionObligationsOnBehalfOfPensionFundWithdrawalsPensionBenefitsAndPensionAdministrationExpenses
55
rj-i:ChangeProvisionPensionObligationsOnBehalfOfPensionFundMarketInterestRates
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57
rj-i:ChangeProvisionPensionObligationsOnBehalfOfPensionFundOther
58
rj-i:ChangeProvisionPensionObligationsOnBehalfOfParticipants
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rj-i:TransfersOfRightsBalance
61
jenv-bw2-i:ExpensesOther
62
rj-i:BalanceIncomeAndExpenses
63
rj-i:DesignatedReservesAdditions
64
rj-i:DesignatedReservesWithdrawals
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rj-i:ReservesOtherAdditions
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rj-i:ReservesOtherWithdrawals
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rj-i:CashFlowPensionActivities
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rj-i:PremiumContributionsReceived
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rj-i:PensionBenefitsPaid
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rj-i:PensionAdministrationExpensesPaid
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rj-i:ReinsurerBenefitsReceived
76
rj-i:ReinsurancePremiumsPaid
77
rj-i:CashFlowsPensionActivitiesOther
78
rj-i:CashFlowInvestmentActivities
79
rj-i:SalesRepaymentsInvestments
80
rj-i:DirectInvestmentIncomeReceived
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rj-i:PurchaseInvestments
82
rj-i:AssetManagementExpensesPaid
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rj-i:NetCashFlows
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rj-i:EffectExchangeRateChangesCashAndCashEquivalents
85
rj-i:IncreaseDecreaseCashAndCashEquivalents
86
rj-i:VPLArrangementsAgreementsCharacteristicsDescription
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rj-i:VPLArrangementsRecognisedInFinancialStatementsDescription
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rj-i:NetPensionArrangementsRecognisedInFinancialStatementsDescription
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rj-i:NetPensionArrangementsAgreementsCharacteristicsDescription
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rj-i:InvestmentsNetPensionArrangements
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rj-i:ProvisionPensionObligationsNetPensionArrangements
92
rj-i:PremiumContributionsNetPensionArrangements
93
rj-i:InvestmentResultsNetPensionArrangements
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rj-i:DirectInvestmentPropertiesOnBehalfOfPensionFund
95
rj-i:IndirectInvestmentPropertiesOnBehalfOfPensionFund
96
rj-i:InvestmentPropertiesInDevelopmentOnBehalfOfPensionFund
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rj-i:InvestmentsSharesListedOnBehalfOfPensionFund
98
rj-i:InvestmentsSharesNonListedOnBehalfOfPensionFund
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rj-i:InvestmentsBondsMortgagesDebenturesOtherFixedOrVariableInterestSecuritiesOnBehalfOfPensionFund
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rj-i:InvestmentsDepositsAndSuchOnBehalfOfPensionFund
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rj-i:ReceivablesPayablesClassifiedAsReceivablesOnBehalfOfPensionFund
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rj-i:ReceivablesPayablesClassifiedAsPayablesOnBehalfOfPensionFund
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rj-i:ReceivablesPayablesClassifiedAsCashAndCashEquivalentsOnBehalfOfPensionFund
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rj-i:ReceivablesPayablesClassifiedAsInvestmentsOnBehalfOfPensionFund
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rj-dm:InvestmentPropertiesMember
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rj-dm:InvestmentsSharesMember
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rj-dm:InvestmentsFixedIncomeSecuritiesMember
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rj-i:InvestmentOther
111
rj-dm:InvestmentsOnBehalfOfPensionFundMember
112
rj-dm:DirectInvestmentPropertiesMember
113
rj-dm:IndirectInvestmentPropertiesMember
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rj-dm:InvestmentPropertiesInDevelopmentMember
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rj-dm:InvestmentsSharesNonListedMember
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rj-dm:InvestmentsSharesListedMember
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rj-dm:InvestmentsBondsMortgagesDebenturesOtherFixedOrVariableInterestSecuritiesMember
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rj-dm:InvestmentsDepositsAndSuchMember
121
rj-dm:DerivativeFinancialInstrumentsMember
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rj-dm:InvestmentsOtherMember
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rj-i:InvestmentsAdditions
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rj-i:InvestmentsAcquisitions
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rj-i:InvestmentsProcurements
126
rj-i:InvestmentsValueDevelopments
127
rj-i:InvestmentsDisposals
128
rj-i:InvestmentsDivestitures
129
rj-i:InvestmentsRedemptions
130
rj-i:InvestmentsMovementOther
131
rj-i:InvestmentsMovement
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rj-i:InvestmentsOnBehalfOfPensionFundInvestedInContributingOrganisationsDisclosure
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rj-dm:InvestmentsOnBehalfOfParticipantsMember
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rj-i:DirectInvestmentPropertiesOnBehalfOfParticipants
137
rj-i:IndirectInvestmentPropertiesOnBehalfOfParticipants
138
rj-i:InvestmentPropertiesInDevelopmentOnBehalfOfParticipants
139
rj-i:InvestmentsSharesNonListedOnBehalfOfParticipants
140
rj-i:InvestmentsSharesListedOnBehalfOfParticipants
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rj-i:InvestmentsBondsMortgagesDebenturesOtherFixedOrVariableInterestSecuritiesOnBehalfOfParticipants
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rj-i:InvestmentsDepositsAndSuchOnBehalfOfParticipants
145
rj-i:CurrentStatusOfResultSharingAgreedUponWithInsurersDisclosure
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rj-i:ReceivablesFromInsurancePoliciesNotImmediatelyDueFromCurrentAccounts
149
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rj-i:ReceivablesFromInsurancePoliciesOtherNotImmediatelyDueFromCurrentAccounts
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rj-i:ReceivablesFromEmployers
162
rj-i:ReceivablesFromParticipantsPensionFund
163
rj-i:ReceivablesFromValueTransfers
164
rj-i:DesignatedReserve
165
rj-dm:FoundationCapitalAndReservesMember
166
rj-i:FoundationCapitalAndReservesMovementOther
167
rj-i:FoundationCapitalAndReservesMovement
168
rj-i:FoundationCapitalAndReservesAdditions
169
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rj-i:FoundationCapitalAndReservesTransfers
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rj-i:FoundationCapitalAndReservesDirectlyPriorPeriodErrors
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rj-i:FoundationCapitalAndReservesDirectlyExchangeDifferences
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rj-i:FoundationCapitalAndReservesDirectlyChangeAccountingPolicies
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rj-i:FoundationCapitalAndReservesRelease
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rj-i:FoundationCapitalAndReservesDirectlyFinancialInstruments
178
rj-i:FoundationCapitalAndReservesWithdrawals
179
rj-i:EquityMinimalRequired
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rj-i:EquityNominalCoverageRatio
183
rj-i:EquityCalculationMethodNominalCoverageRatioDescription
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rj-i:EquityCoverageRatioOtherDescription
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rj-i:EquityCalculationMethodCoverageRatioOtherDescription
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rj-dm:SubordinatedLoansMember
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rj-i:DiscountsOnPensionObligationsDisclosure
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rj-i:DiscountsOnPensionObligationsMethodDeterminingDescription
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rj-i:DiscountsOnPensionObligationsImpactDescription
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rj-i:ProvisionPensionObligationsOnBehalfOfPensionFundMarketRateUsedDescription
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rj-i:ProvisionPensionObligationsOnBehalfOfPensionFundMethodDeterminingMarketRateDescription
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rj-i:ProvisionPensionObligationsOnBehalfOfPensionFundIndexationMethodDescription
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rj-i:ProvisionPensionObligationsOnBehalfOfPensionFundAssumptionsAppliedDescription
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rj-i:ProvisionPensionObligationsOnBehalfOfPensionFundSurchargePensionDisbursementExpensesDescription
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rj-i:ProvisionPensionObligationsOnBehalfOfPensionFundDifferentPensionArrangementsNatureDescription
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rj-i:ProvisionPensionObligationsOnBehalfOfPensionFundDifferentPensionArrangementsIndexationClausesDescription
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rj-i:ProvisionPensionObligationsOnBehalfOfPensionFundDifferentPensionArrangementsExtentIndexationTakenIntoAccountDescription
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rj-i:ProvisionPensionObligationsOnBehalfOfPensionFundRelatingToActiveParticipants
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rj-i:ProvisionPensionObligationsOnBehalfOfPensionFundRelatingToOtherParticipants
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rj-i:ProvisionPensionObligationsOnBehalfOfPensionFundRelatingToPensioners
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rj-i:ProvisionPensionObligationsOnBehalfOfPensionFundRelatingToInactiveParticipants
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rj-i:NumberOfOtherParticipants
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rj-i:NumberOfInactiveParticipants
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rj-i:NumberOfActiveParticipants
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rj-i:NumberOfPensioners
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rj-i:NumberOfParticipants
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rj-dm:ActiveParticipantsMember
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rj-dm:InactiveParticipantsMember
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rj-dm:OtherParticipantsMember
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rj-dm:PensionersMember
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rj-dm:ParticipantsMember
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rj-i:TechnicalProvisionsOtherYieldedInterest
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rj-i:ChangeProvisionPensionObligationsOnBehalfOfParticipantsPensionAccrual
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rj-i:ChangeProvisionPensionObligationsOnBehalfOfParticipantsInterestAdded
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rj-i:ChangeProvisionPensionObligationsOnBehalfOfParticipantsIndexationAndOtherMarkUps
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rj-i:ChangeProvisionPensionObligationsOnBehalfOfParticipantsWithdrawalsPensionBenefitsAndPensionAdministrationExpenses
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rj-i:ChangeProvisionPensionObligationsOnBehalfOfParticipantsMarketInterestRates
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rj-i:PayablesValueTransfers
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rj-i:PayablesPensionPayments
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rj-i:PayablesDerivatives
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rj-i:PensionAdministrationExpensesChargedToEmployers
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rj-i:PensionAdministrationExpensesChargedToEmployersDisclosure
244
rj-i:PremiumContributions
245
rj-i:PremiumContributionsDisclosure
246
rj-i:PremiumCostEffectiveCompositionDescription
247
rj-i:PremiumCostEffective
248
rj-i:PremiumSmoothed
249
rj-i:PremiumActual
250
rj-i:PremiumDifferencesReasonsDescription
251
rj-i:InvestmentResults
252
rj-i:DirectInvestmentResults
253
rj-i:DirectInvestmentResultsOnBehalfOfPensionFund
254
rj-i:DirectInvestmentResultsOnBehalfOfParticipants
255
rj-i:IndirectInvestmentResults
256
rj-i:IndirectInvestmentResultsOnBehalfOfPensionFund
257
rj-i:IndirectInvestmentResultsOnBehalfOfParticipants
258
rj-i:AssetManagementExpenses
259
rj-i:AssetManagementExpensesOnBehalfOfParticipants
260
rj-i:AssetManagementExpensesOnBehalfOfPensionFund
261
rj-i:TransactionCosts
262
rj-i:TransactionCostsDisclosure
263
rj-i:OperatingExpensesRealEstateIncludingDepreciation
264
rj-i:AssetManagementExpensesOther
265
rj-i:InvestmentResultsInvestmentProperties
266
rj-i:InvestmentResultsShares
267
rj-i:InvestmentResultsFixedIncomeSecurities
268
rj-i:InvestmentResultsDerivatives
269
rj-i:InvestmentResultsInvestmentsOther
270
rj-i:AssetManagementExpensesDisclosure
271
rj-i:ProvisionPensionObligationsMethodDeterminingInterestAdditionDescription
272
rj-i:MatchingRiskDescription
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rj-i:ConcentrationRiskDescription
275
rj-i:InvestmentRisksDescription
276
rj-i:FinancialInstrumentsRiskManagementInterestRisksDisclosure
277
jenv-bw2-i:FinancialInstrumentsRiskManagementPriceRisksDisclosure
278
jenv-bw2-i:FinancialInstrumentsRiskManagementCreditRisksDisclosure
279
jenv-bw2-i:FinancialInstrumentsRiskManagementLiquidityRisksDisclosure
280
rj-i:InvestmentRisksAlternativeInvestmentsDescription
281
rj-i:OperationalRisksDescription
282
rj-i:RisksAssociatedWithOutsourcingDescription
283
rj-i:LegalRisksDescription
284
rj-i:ALMPolicyDescription
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rj-i:FundingPolicyDescription
288
rj-i:PremiumPolicyDescription
289
rj-i:IndexationPolicyDescription
290
rj-i:ReinsurancePolicyDescription
291
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rj-i:OutsourcingPolicyDescription
293
rj-i:InvestmentPortfolioCompositionDescription
294
rj-i:SensitivityInvestmentsOnMarketDevelopmentDescription
295
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rj-i:DurationFixedIncomeSecuritiesDescription
297
rj-i:ExtentInvestedInSponsorDescription
298
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rj-i:PensionObligationsPremiumPercentagesPoliciesDescription
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rj-i:PensionObligationsMaturityRatiosDescription
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rj-i:PensionObligationsDurationDescription
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rj-i:SensitivityAnalysisDisclosure
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rj-i:DescriptionOfTheCompositionOfSupervisoryBody
308
rj-i:DescriptionOfTheObjective
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rj-i:DescriptionOfTheActivities
310
rj-i:PensionAgreementDescription
311
rj-i:ImplementationAgreementDescription
312
rj-i:PensionArrangementRegulationDescription
313
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rj-i:StakeholderCategoriesDescription
315
rj-i:FinancialPositionAndDevelopmentsInFinancialPositionDuringPeriodDescription
316
317
rj-i:ComparisonTotalReturnWithAppropriateBenchmarksAndZScoresDescription
318
rj-i:AssetManagementExpensesDescription
319
rj-i:TransactionCostsDescription
320
321
rj-i:TransactionCostsAsPercentageOfAverageInvestedAssets
322
rj-i:PensionsInternalExternalDevelopmentsDescription
323
rj-i:NumberOfParticipantsDevelopementsDescription
324
rj-i:PensionManagementExpensesDescription
325
rj-i:PensionManagementExpenses
326
rj-i:PensionManagementExpensesPerActiveParticipant
327
rj-i:PensionManagementExpensesPerPensioner
328
329
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rj-i:ExpectedDevelopmentsDescription
332
rj-i:FeasibilityTestDescription
333
rj-i:ActualCoverageRatioDescription
334
rj-i:FinesAdministrativePenaltiesImposedDuringPeriodDescription
335
rj-i:DirectionToPensionProviderGivenDuringPeriodDescription
336
rj-i:AppointmentAdministratorDuringPeriodDescription
337
rj-i:RecoveryPlanApplicableDuringPeriodDescription
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rj-i:SupervisoryBodyReport
340
rj-i:AccountabilityBodyCompositionDescription
341
rj-i:StakeholdersBodyCompositionDescription
342
rj-i:EffortsImproveDiversityInCompositionGovernanceBodiesDescription
343
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rj-i:AccountabilityBodyOpinionResponseManagementDescription
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rj-i:StakeholdersBodyOpinionResponseManagementDescription
347
rj-i:PremiumActualCompositionDescription
348
rj-i:InvestmentPolicyTakesIntoAccountEnvironmentClimateHumanRightsSocialRelationsDescription
349
350
rj-i:RecoveryPlanInCaseOfReserveDeficitDescription
351
rj-i:IndexationBacklogsDescription
352