RJ 300 - Function and classification

Arc namepresentationArc
Arc rolehttp://www.xbrl.org/2003/arcrole/parent-child
Link roleurn:rj:linkrole:annual-reporting-guidelines-300
de en fr nl
ConceptOrder
rj-abstr:AnnualReportingGuidelines300Title
rj-i:ConstructionContractsLiabilitiesPolicy
1
2
3
jenv-bw2-i:ReceivablesOtherAffiliatedCompaniesNoncurrentDisclosure
4
5
6
7
rj-i:FinanceLeaseLiabilitiesPolicy
8
9
jenv-bw2-i:InterestExpensesRelatedExpensesDisclosure
10
jenv-bw2-i:NetRevenueDisclosure
11
rj-i:IncomeFromIndividualsPolicy
12
rj-i:IncomeFromIndividualsOtherDisclosure
13
rj-i:IncomeFromIndividualsOther
14
jenv-bw2-i:AccountingPrinciplesForTheValuationOfAssetsAndEquityAndLiabilities
15
jenv-bw2-i:AccountingPrinciplesForDeterminingTheResult
16
17
rj-i:NetResultPolicy
18
jenv-bw2-i:ConsolidationPoliciesDescription
19
20
nl-cd:LegalEntityName
21
jenv-bw2-i:LegalEntityLegalForm
22
jenv-bw2-i:LegalEntityRegisteredOffice
23
nl-cd:ChamberOfCommerceRegistrationNumber
24
rj-i:LocationActualActivitiesDescription
25
nl-cd:DescriptionLocationNL
26
nl-cd:StreetNameNL
27
28
nl-cd:HouseNumberAddition
29
nl-cd:POBoxNumber
30
nl-cd:PostalCodeNL
31
nl-cd:PlaceOfResidenceNL
32
nl-cd:DescriptionLocationAbroad
33
nl-cd:StreetNameAbroad
34
nl-cd:HouseNumberAbroad
35
nl-cd:PostalCodeAbroad
36
nl-cd:PlaceOfResidenceAbroad
37
nl-cd:NameRegion
38
nl-cd:CountryName
39
40
41
rj-i:EarlyRetirementAndOtherNonActivitySchemesDisclosure
42
rj-i:ImpairmentSecuritiesPolicy
43
rj-i:ImpairmentSecuritiesReversalPolicy
44
rj-i:InvestmentsOtherOnBehalfOfParticipantsPolicy
45
rj-i:InvestmentResultsOnBehalfOfParticipantsPolicy
46
rj-i:LiabilitiesCurrentOtherPolicy
47
rj-i:InvestmentsSeparateDepositsCollectiveAgreementsForRiskOfPolicyholdersPolicy
48
rj-i:InvestmentsSharesPolicy
49
rj-i:ManagementFeesPolicy
50
rj-i:PensionBenefitsPolicy
51
rj-i:CapitalisedAcquisitionCostsPolicy
52
rj-i:FinancialIncomePolicy
53
rj-i:RentalLeasingExpensesPolicy
54
rj-i:TechnicalProvisionDiscretionaryProfitSharingObligationsPolicy
55
rj-i:SubsidyLiabilitiesCurrentPolicy
56
rj-i:InvestmentsSharesNonListedOnBehalfOfParticipantsPolicy
57
rj-i:PublicityExpensesPolicy
58
rj-i:DecreaseInValueDeferredTaxAssetsPolicy
59
rj-i:InvestmentsDerivativesOnBehalfOfPensionFundPolicy
60
61
rj-i:CentralGovernmentContributionsPolicy
62
rj-i:InvestmentsOnBehalfOfParticipantsPolicy
63
64
rj-i:FoundationCapitalPolicy
65
rj-i:PayablesPensionPaymentsPolicy
66
rj-i:SupervisionExpensesPolicy
67
rj-i:InvestmentPropertiesInDevelopmentOnBehalfOfPensionFundPolicy
68
rj-i:InvestmentPropertiesOnBehalfOfParticipantsPolicy
69
rj-i:ProvisionActuarialHealthInsurancePolicy
70
rj-i:CostsOwnFundraisingPolicy
71
rj-i:LiabilitiesOtherPolicy
72
rj-i:PayablesCooperativeMembersCurrentPolicy
73
rj-i:IncomeAvailabilityContributionsHealthcarePolicy
74
75
rj-i:TradeOtherReceivablesPolicy
76
rj-i:PerformanceFeesPolicy
77
rj-i:IndirectInvestmentResultsPolicy
78
rj-i:OperatingExpensesRealEstateIncludingDepreciationPolicy
79
rj-i:ReceivablesOtherReinsurancePartTechnicalProvisionsPolicy
80
rj-i:ReceivablesFromCentralCashAndHealthCareInsuranceFundPolicy
81
82
rj-i:ProvisionPensionObligationsOnBehalfOfPensionFundPolicy
83
rj-i:LotteriesIncomePolicy
84
rj-i:TaxPayablesNoncurrentPolicy
85
rj-i:InvestmentsPreciousMetalsPolicy
86
rj-i:InvestmentResultsInterestIncomePolicy
87
88
rj-i:FoodAndHospitalityExpensesPolicy
89
rj-i:DesignatedFundPublicPolicy
90
91
92
rj-i:InvestmentsInstitutionsListedNonListedInvestInFixedIncomeSecuritiesOnBehalfOfParticipantsPolicy
93
94
rj-i:CostsJointCampaignsPolicy
95
rj-i:ResultBeforeMemberPaymentsPolicy
97
98
99
rj-i:GovernmentContributionsAndSubsidiesOtherPolicy
100
rj-i:InvestmentsBondsOtherPolicy
101
rj-i:IncomeFromIndividualsOtherPolicy
102
rj-i:RealisedInvestmentsProfitsPolicy
103
rj-i:ManagementExpensesPolicy
104
rj-i:ManagementAndAccountingCostsPolicy
105
rj-i:CustodianFeesPolicy
106
rj-i:ParticipationsClassifiedAsEquityPolicy
107
rj-i:InvestmentsRealEstateOtherPolicy
108
rj-i:FoundationCapitalAndReservesPolicy
109
rj-i:InvestmentPropertiesInDevelopmentPolicy
110
rj-i:PremiumContributionsEmployersEmployeesPolicy
111
rj-i:ManagementExpensesOtherPolicy
112
rj-i:ResultPolicy
113
114
rj-i:IndirectInvestmentPropertiesOnBehalfOfPensionFundPolicy
115
rj-i:ReceivablesFromParticipantsPensionFundPolicy
116
rj-i:ReceivablesReinsurancePolicy
117
rj-i:FundsPolicy
118
rj-i:InvestmentsBondsMortgagesDebenturesOtherFixedOrVariableInterestSecuritiesOnBehalfOfParticipantsPolicy
119
rj-i:IndirectInvestmentResultsOnBehalfOfParticipantsPolicy
120
121
rj-i:PatientAndResidentsDependentExpensesPolicy
122
rj-i:IncomeAvailabilityContributionsEducationPolicy
123
rj-i:AdditionsProvisionsPolicy
124
rj-i:LegacyIncomePolicy
125
rj-i:FinancialInstrumentsPolicy
126
rj-i:InvestmentsInstitutionsListedNonListedInvestInFixedIncomeSecuritiesOnBehalfOfPensionFundPolicy
127
128
rj-i:TransfersOfRightsBalancePolicy
129
rj-i:PayablesEmployeeBenefitsExpensesPolicy
130
rj-i:InvestmentsOnBehalfOfPensionFundPolicy
131
rj-i:ImpairmentInvestmentPropertiesPolicy
132
rj-i:GeneralExpensesPolicy
133
rj-i:PayablesHealthcareProvidersPolicy
134
135
rj-i:UnrealisedInvestmentsLossesPolicy
136
rj-i:ReceivablesFromDeferredProfitSharingPolicy
137
rj-i:InvestmentsSharesListedOnBehalfOfParticipantsPolicy
138
rj-i:InvestmentsDerivativesOnBehalfOfParticipantsPolicy
139
rj-i:EqualisationAccountPolicy
140
141
rj-i:ShareBasedPaymentsExpensesPolicy
142
rj-i:ShareBasedPaymentsPolicy
143
rj-i:DesignatedReservesOtherPolicy
144
rj-i:PayablesCooperativeMembersNoncurrentPolicy
145
rj-i:InvestmentResultsOnBehalfOfPensionFundPolicy
146
rj-i:IndirectInvestmentResultsOnBehalfOfPensionFundPolicy
147
rj-i:DonorContributionsPolicy
148
149
rj-i:InvestmentsDepositsAndSuchOnBehalfOfPensionFundPolicy
150
rj-i:ReceivablesFromInsurancePoliciesNotImmediatelyDueFromCurrentAccountsPolicy
151
rj-i:InvestmentsFixedIncomeSecuritiesOnBehalfOfParticipantsPolicy
152
rj-i:DirectInvestmentPropertiesOnBehalfOfParticipantsPolicy
153
rj-i:InvestmentsRealEstatePolicy
154
rj-i:DirectInvestmentPropertiesOnBehalfOfPensionFundPolicy
155
rj-i:CatastropheProvisionPolicy
156
157
rj-i:GuaranteeContractsPolicy
158
rj-i:SubordinatedLoansPolicy
159
rj-i:SubsidyIncomeCentralGovernmentsOtherPolicy
160
rj-i:ReceivablesFinancingDeficitPolicy
161
rj-i:InvestmentPropertiesInExploitationPolicy
162
rj-i:BorrowingsFromGovernmentsCreditInstitutionsGuaranteedByGovernmentsPolicy
163
rj-i:PremiumContributionsOnBehalfOfParticipantsPolicy
164
rj-i:ReinsuranceOtherContractsPolicy
165
rj-i:CreditorsPolicy
166
rj-i:FinanceLeaseLiabilitiesCurrentPolicy
167
rj-i:FinanceLeaseLiabilitiesNoncurrentPolicy
168
rj-i:EmployeeBenefitsExpensesOtherPolicy
169
rj-i:FundraisingExpensesPolicy
170
rj-i:InvestmentsBondsPolicy
171
172
173
rj-i:CostsRawMaterialsConsumablesNotPurchasedFromMembersPolicy
174
rj-i:ProvisionPensionObligationsOnBehalfOfParticipantsPolicy
175
176
rj-i:PurchaseValueDeliveredProductsPolicy
177
rj-i:InvestmentsSharesListedOnBehalfOfPensionFundPolicy
178
rj-i:CostsObtainingGovernmentSubsidiesPolicy
179
rj-i:PensionManagementExpensesPolicy
180
rj-i:CostsOutsourcedWorkPolicy
181
rj-i:FinancialIncomeExpensesPolicy
182
183
rj-i:InvestmentsInstitutionsListedNonListedInvestInSharesOnBehalfOfParticipantsPolicy
184
185
rj-i:DirectInvestmentResultsPolicy
186
rj-i:RentalIncomePolicy
187
rj-i:ContributionsOfParticipantsPolicy
188
rj-i:IncomeOnThirdPartyContractsPolicy
189
rj-i:CostsThirdPartyCampaignsPolicy
190
rj-i:DesignatedReservesPolicy
191
rj-i:ChangeProvisionPensionObligationsOnBehalfOfParticipantsPolicy
192
rj-i:SponsoringContributionsPolicy
193
rj-i:DirectInvestmentResultsOnBehalfOfPensionFundPolicy
194
rj-i:TuitionCourseTrainingExamFeesPolicy
195
rj-i:InvestmentPropertiesOnBehalfOfPensionFundPolicy
196
rj-i:InvestmentsMortgageLoansPolicy
197
rj-i:SettlementContributionReceivedHealthcareInsuranceFundPolicy
198
rj-i:BorrowingsFromGovernmentsCreditInstitutionsWSWSecuredPolicy
199
rj-i:InvestmentsOtherPolicy
200
rj-i:BorrowingsFromGovernmentsCreditInstitutionsPolicy
201
rj-i:SubsidyIncomePolicy
202
rj-i:GeneralReservePolicy
203
rj-i:IncomeFromEquityFundsPolicy
204
rj-i:IncomeFromRelatedNonProfitOrganizationsPolicy
205
rj-i:IncomeFromOtherNonprofitOrganizationsPolicy
206
rj-i:IncomeFromFundraisingPolicy
207
rj-i:TransactionCostsPolicy
208
rj-i:ParticipationsClassifiedAsLiabilitiesPolicy
209
rj-i:SeverancePaymentsPolicy
210
211
212
rj-i:DirectInvestmentResultsOnBehalfOfParticipantsPolicy
213
rj-i:EquipmentFurnishingExpensesPolicy
214
rj-i:InvestmentsOtherOnBehalfOfPensionFundPolicy
215
rj-i:ReceivablesFromHealthcareProvidersPolicy
216
rj-i:UnrealisedInvestmentsProfitsPolicy
217
rj-i:AssetManagementExpensesOnBehalfOfParticipantsPolicy
218
rj-i:ServiceFeesPolicy
219
rj-i:FinancialExpensesPolicy
220
221
rj-i:InterestIncomePolicy
222
rj-i:CostsInvestmentsPolicy
223
rj-i:ReceivablesCooperativeMembersPolicy
224
rj-i:RealEstateSoldSubjectTermsConditionsPolicy
225
rj-i:SubsidiesGiftsProvidedPolicy
226
rj-i:DeferredTaxAssetsPolicy
227
228
rj-i:InterestExpensesPolicy
229
rj-i:CostOfSalesNotPurchasedFromMembersPolicy
230
231
rj-i:AccommodationCostsPolicy
232
rj-i:InvestmentsOptionsWarrantsPolicy
233
rj-i:IncomeFromBusinessPolicy
234
235
rj-i:ContinuityReservePolicy
236
rj-i:TaxReceivablesPolicy
237
rj-i:ExtraordinaryIncomeExpensesPolicy
238
jenv-bw2-i:ImpairmentFinancialAssetsReversalPolicy
239
240
rj-i:InvestmentsSharesNonListedOnBehalfOfPensionFundPolicy
241
rj-i:PensionReceivablesPolicy
242
rj-i:AssetManagementExpensesOnBehalfOfPensionFundPolicy
243
rj-i:GeneralOtherReservesPolicy
244
245
rj-i:ChangeReinsurancePartTechnicalProvisionsPolicy
246
rj-i:ContributionsReceivedCentralCashPolicy
247
rj-i:SubsidyLiabilitiesPolicy
248
rj-i:PayablesCooperativeMembersPolicy
249
rj-i:PensionAdministrationExpensesPolicy
250
rj-i:InvestmentsBondsMortgagesDebenturesOtherFixedOrVariableInterestSecuritiesOnBehalfOfPensionFundPolicy
251
252
rj-i:InvestmentResultsDividendsPolicy
253
jenv-bw2-i:ImpairmentFinancialAssetsPolicy
254
rj-i:InvestmentsSharesOnBehalfOfParticipantsPolicy
255
rj-i:MemberContributionsPolicy
256
rj-i:DesignatedFundsPolicy
257
rj-i:RealisedInvestmentsLossesPolicy
258
rj-i:MaintenanceAndEnergyExpensesPolicy
259
rj-i:InvestmentResultsInvestmentsOtherPolicy
260
261
rj-i:ExpensesFeesIndependentMedicalSpecialistsPolicy
262
rj-i:InvestmentResultsInvestmentPropertiesPolicy
263
rj-i:DesignatedReservePrivatePolicy
264
rj-i:ConstructionContractsPolicy
265
266
rj-i:ProvisionInsuranceDisabilityRisksPolicy
267
rj-i:ReceivablesFromInsurancePoliciesOtherNotImmediatelyDueFromCurrentAccountsPolicy
268
269
jenv-bw2-i:ImpairmentPropertyPlantEquipmentReversalPolicy
270
rj-i:ExpensesSpentOnObjectivesPolicy
271
rj-i:InvestmentsDepositsAndSuchOnBehalfOfParticipantsPolicy
272
rj-i:FinancialAssetsOtherPolicy
273
274
rj-i:InvestmentResultsPolicy
275
rj-i:AssetManagementExpensesPolicy
276
rj-i:ProvisionForAgingPopulationPolicy
277
278
rj-i:CentralGovernmentContributionsWorkplaceFunctionMedicalFacultyUMCsPolicy
279
rj-i:DesignatedFundPrivatePolicy
280
rj-i:ReservesAndFundsOtherPolicy
281
282
rj-i:InvestmentsSharesOnBehalfOfPensionFundPolicy
283
rj-i:InvestmentsFixedIncomeSecuritiesOnBehalfOfPensionFundPolicy
284
285
rj-i:PayablesCentralCashPolicy
286
rj-i:FutureProfitMarginsAcquiredPortfolioPolicy
287
rj-i:PayablesVacationDaysPolicy
288
rj-i:PayablesHolidayPayPolicy
289
rj-i:EquityAndLiabilitiesOtherPolicy
290
rj-i:MinimumReturnGuaranteeLiabilityPolicy
291
rj-i:SubsidyLiabilitiesNoncurrentPolicy
293
294
295
296
rj-i:AssetManagementExpensesOtherPolicy
297
rj-i:IncomeGiftsFromFundraisingPolicy
298
rj-i:AvailableForMemberPaymentsPolicy
299
rj-i:ReceivablesFromEmployersPolicy
300
301
rj-i:InvestmentPropertiesInDevelopmentOnBehalfOfParticipantsPolicy
302
rj-i:InvestmentResultsFixedIncomeSecuritiesPolicy
303
rj-i:MarketingCostsPolicy
304
rj-i:IndirectInvestmentPropertiesOnBehalfOfParticipantsPolicy
305
rj-i:ExternalEmployeesExpensesPolicy
306
rj-i:DesignatedReservePublicPolicy
307
rj-i:PremiumContributionsPolicy
308
309
rj-i:PayablesValueTransfersPolicy
310
rj-i:InvestmentsRealEstateInTheNetherlandsPolicy
311
rj-i:ReceivablesFromValueTransfersPolicy
312
313
rj-i:InvestmentResultsDerivativesPolicy
314
rj-i:InvestmentResultsSharesPolicy
315
rj-i:ReservesPolicy
316
317
rj-i:ReservesAndFundsPolicy
318
319
rj-i:DividendAndRentalIncomePolicy
320
jenv-bw2-i:OldAgeObligationDisclosure
321
322
323
324
325
326
327
rj-i:PatientAndResidentsDependentExpensesDisclosure
328
329
330
331
rj-i:IndirectInvestmentPropertiesOnBehalfOfParticipantsDisclosure
332
333
334
335
336
337
338
339
340
rj-i:ProvisionPensionObligationsOnBehalfOfPensionFundRelatingToOtherParticipantsDisclosure
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
rj-i:PremiumContributionsOnBehalfOfParticipantsDisclosure
357
358
359
360
361
rj-i:SubsidiesAndContributionsExpensesDisclosure
362
363
364
365
366
367
368
369
370
rj-i:ProvisionPensionObligationsOnBehalfOfPensionFundRelatingToActiveParticipantsDisclosure
371
372
rj-i:IncomeFromRelatedNonProfitOrganizationsDisclosure
373
rj-i:IncomeFromOtherNonprofitOrganizationsDisclosure
374
rj-i:IncomeFromFundraisingDisclosure
375
376
377
378
379
380
381
382
383
rj-i:ReceivablesFromInsurancePoliciesOtherNotImmediatelyDueFromCurrentAccountsDisclosure
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
rj-i:IncomeFromBusinessDisclosure
406
407
408
rj-i:ConstructionContractsDisclosure
409
rj-i:ConstructionContractsLiabilitiesDisclosure
410
rj-i:ConstructionContractsAssetsDisclosure
411
412
413
414
415
416
rj-i:SubsidyIncomeCentralGovernmentsMinistryVWSDisclosure
417
418
419
420
421
rj-i:IndirectInvestmentResultsOnBehalfOfParticipantsDisclosure
422
rj-i:TechnicalProvisionDiscretionaryProfitSharingObligationsDisclosure
423
424
425
426
427
428
429
rj-i:ContributionsOfParticipantsDisclosure
430
rj-i:CentralGovernmentContributionsDisclosure
431
432
rj-i:PayablesVacationDaysDisclosure
433
rj-i:PayablesHolidayPayDisclosure
434
435
436
438
439
440
441
rj-i:PensionAdministrationExpensesDisclosure
442
443
rj-i:LiabilitiesOtherDisclosure
444
445
446
447
448
rj-i:InvestmentResultsInvestmentsOtherDisclosure
449
450
451
452
rj-i:ProvisionPensionObligationsOnBehalfOfPensionFundRelatingToInactiveParticipantsDisclosure
453
454
455
456
457
458
459
460
461
462
rj-i:InvestmentPropertiesInDevelopmentOnBehalfOfPensionFundDisclosure
463
464
rj-i:ProvisionForAgingPopulationDisclosure
465
rj-i:LiabilitiesCurrentOtherDisclosure
466
467
468
469
rj-i:ManagementExpensesDisclosure
470
471
472
473
474
rj-i:PurchaseValueDeliveredProductsDisclosure
475
476
rj-i:PublicityAndCommunicationExpensesDisclosure
477
478
479
480
481
482
rj-i:ManagementExpensesOtherDisclosure
483
rj-i:SponsoringContributionsDisclosure
484
485
486
487
488
489
490
491
492
493
494
495
496
497
rj-i:BorrowingsFromGovernmentsCreditInstitutionsWSWSecuredDisclosure
498
499
500
501
502
503
504
505
506
507
rj-i:BorrowingsFromGovernmentsCreditInstitutionsGuaranteedByGovernmentsDisclosure
508
rj-i:ReceivablesFromInsurancePoliciesNotImmediatelyDueFromCurrentAccountsDisclosure
509
510
rj-i:DirectInvestmentResultsOnBehalfOfParticipantsDisclosure
511
512
513
514
515
516
517
518
519
rj-i:ForeignCurrencyExchangeRateResultsDisclosure
520
521
rj-i:InvestmentPropertiesInDevelopmentOnBehalfOfParticipantsDisclosure
522
rj-i:GovernmentContributionsAndSubsidiesOtherDisclosure
523
524
rj-i:IncomeFromIndividualsDisclosure
525
rj-i:RealEstateInDevelopmentDisclosure
526
527
rj-i:InvestmentPropertiesInDevelopmentDisclosure
528
529
rj-i:InvestmentsOnBehalfOfParticipantsDisclosure
530
531
533
534
rj-i:RealEstateSoldSubjectTermsConditionsDisclosure
535
536
537
rj-i:DepreciationAmortisationAndInterestExpensesDisclosure
538
539
540
541
542
543
rj-i:PurchasesAndAcquisitionsExpensesDisclosure
544
545
546
547
548
549
550
rj-i:OfficeRelatedAndGeneralExpensesDisclosure
551
552
553
554
555
556
557
rj-i:EquityAndLiabilitiesOtherDisclosure
558
559
rj-i:SettlementContributionReceivedHealthcareInsuranceFundDisclosure
560
561
562
rj-i:FundraisingExpensesDisclosure
563
564
565
566
567
rj-i:AccommodationCostsDisclosure
568
rj-i:InvestmentPropertiesInExploitationDisclosure
569
rj-i:ExpensesSpentOnObjectivesDisclosure
570
rj-i:CostsRawMaterialsConsumablesNotPurchasedFromMembersDisclosure
571
572
573
574
575
576
577
578
579
580
581
582
583
rj-i:BorrowingsFromGovernmentsCreditInstitutionsDisclosure
584
rj-i:InvestmentsFixedIncomeSecuritiesOnBehalfOfParticipantsDisclosure
585
586
587
rj-i:ChangeProvisionPensionObligationsOnBehalfOfParticipantsDisclosure
588
589
590
591
592
593
rj-i:OtherNotesIncomeStatement
594