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Decree on financial statements formats - model E

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	urn:venj:linkrole:decree-on-financial-statements-formats-model-e

Concept	Order
Model E `jenv-bw2-abstr:ModelETitle`
Net revenue `jenv-bw2-i:NetRevenue`	1
Changes to inventories and work in progress `jenv-bw2-i:ChangesInventoriesWorkInProgress`	2
Capitalised production costs for own entity `jenv-bw2-i:CapitalisedProductionCosts`	3
Other operating income `jenv-bw2-i:OperatingIncomeOther`	4
Operating income `jenv-bw2-i:OperatingIncome`	5
Costs of raw materials and consumables `jenv-bw2-i:CostsRawMaterialsConsumables`	6
Cost of outsourced work and other external expenses `jenv-bw2-i:CostsOutsourcedWorkOtherExternalExpenses`	7
Wages and salaries `jenv-bw2-i:WagesSalaries`	8
Social security contributions `jenv-bw2-i:SocialSecurityContributions`	9
Amortisation of intangible assets and depreciation of property, plant and equipment `jenv-bw2-i:DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets`	10
Changes in the value of intangible assets and property, plant and equipment `jenv-bw2-i:ChangesInValueIntangibleAssetsPropertyPlantEquipment`	11
Impairment of current assets `jenv-bw2-i:ImpairmentCurrentAssets`	12
Other operating expenses `jenv-bw2-i:OperatingExpensesOther`	13
Operating expenses `jenv-bw2-i:OperatingExpenses`	14
Operating result `jenv-bw2-i:OperatingResult`	15
Income of securities and receivables, that are part of non-current assets `jenv-bw2-i:IncomeReceivablesNoncurrentSecurities`	16
Interest income and related income `jenv-bw2-i:InterestIncomeRelatedIncome`	17
Changes in value of financial assets and of securities `jenv-bw2-i:ChangesValueFinancialAssetsSecurities`	18
Interest expenses and related expenses `jenv-bw2-i:InterestExpensesRelatedExpenses`	19
Result before tax `jenv-bw2-i:ResultBeforeTax`	20
Income tax expense `jenv-bw2-i:IncomeTaxExpense`	21
Result from participating interests `jenv-bw2-i:ShareInResultsParticipatingInterests`	22
Result after tax `jenv-bw2-i:ResultAfterTax`	23