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RJ 240 - Equity

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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-240

Concept	Order
RJ 240 - Equity `rj-abstr:AnnualReportingGuidelines240Title`
Policy of financial instruments that would be accounted for as liabilities on the basis of economic reality, but recognized as equity based on the legal form `rj-i:FinancialInstrumentsLegalFormClassifiedAsEquityPolicy`	1
Disclosure of financial instruments that would be accounted for as liabilities on the basis of economic reality, but recognized as equity based on the legal form `rj-i:FinancialInstrumentsLegalFormClassifiedAsEquityDisclosure`	2
Description of the main conditions of financial instruments that are classified as equity based on the legal form `rj-i:MostImportantConditionsFinancialInstrumentsLegalFormClassifiedAsEquityDescription`	3
Financial instruments that would be accounted for as liabilities on the basis of economic reality, but recognized as equity based on the legal form `rj-i:FinancialInstrumentsLegalFormClassifiedAsEquity`	4
Financial instruments based on legal form classified as equity `rj-dm:FinancialInstrumentsLegalFormClassifiedAsEquityMember`	5
Nominal value of the type of shares or certificates that the rights granted not yet exercised by the end of the financial year claim rights provides `rj-i:RightsGrantedNotYetExercisedEndOfTheYearNominalValue`	6
Type of shares or certificates that the rights granted not yet exercised by the end of the financial year claim rights provides `rj-i:RightsGrantedNotYetExercisedEndOfTheYearClaimRights`	7
Description of the newly issued shares for the exercise of the granted rights `rj-i:RightsGrantedPurchaseOfTreasurySharesOrIssuanceOfNewSharesOnBehalfOfNewSharesIssuedDescription`	8
Description of the treasury shares purchased for the exercise of the granted rights `rj-i:RightsGrantedPurchaseOfTreasurySharesOrIssuanceOfNewSharesOnBehalfOfPurchasedOwnSharesDescription`	9
Disclosure of changes made during the financial year in the terms of the rights granted by the company during the financial year `rj-i:ChangesTermsRightsGrantedCompanyFinancialYearDisclosure`	10
Remaining term (in months) of the rights granted by the company during the financial year `rj-i:RemainingTermRightsGrantedCompanyDuringFinancialYear`	11
Exercise prices of the rights granted by the company during the financial year `rj-i:ExercisePricesRightsGrantedCompanyDuringFinancialYear`	12
Number of shares related to the number of rights granted by the company during the financial year `rj-i:NumberSharesNumberRightsGrantedByCompanyFinancialYear`	13
Share capital issued `jenv-bw2-i:ShareCapitalIssued`	14
Description of how, in conjunction with the revaluation, the impact of taxes on capital and income is taken into account `jenv-bw2-i:ImpactTaxesCapitalIncomeDescription`	15
Share capital paid called up `jenv-bw2-i:ShareCapitalPaidCalledUp`	16
Share capital paid `jenv-bw2-i:ShareCapitalPaid`	17
Adjusted revaluation reserve after recalculation due to change in accounting policies `rj-i:AdjustedRevaluationReserveAfterRecalculationChangeAccountingPolicies`	18
Number of underlying shares of granted rights not yet exercised `rj-i:RightsGrantedNumberOfUnderlyingSharesOfNotYetExercisedRights`	19
Equity `jenv-bw2-i:Equity`	20
Equity `jenv-bw2-dm:EquityMember`	21
Share capital `jenv-bw2-i:ShareCapital`	22
Share capital `jenv-bw2-dm:ShareCapitalMember`	23
Disclosure of share capital `jenv-bw2-i:ShareCapitalDisclosure`	24
Share premium `jenv-bw2-i:SharePremium`	25
Share premium `jenv-bw2-dm:SharePremiumMember`	26
Disclosure of share premium `jenv-bw2-i:SharePremiumDisclosure`	27
Revaluation reserves `jenv-bw2-i:RevaluationReserve`	28
Revaluation reserves `jenv-bw2-dm:RevaluationReserveMember`	29
Release from revaluation reserve `jenv-bw2-i:RevaluationReserveRelease`	30
Disclosure of revaluation reserve `jenv-bw2-i:RevaluationReserveDisclosure`	31
Other legal reserves `jenv-bw2-i:LegalReserves`	32
Other legal reserves `jenv-bw2-dm:LegalReservesMember`	33
Legal reserve for the negative translation of the share capital of a public limited liability company into euros `jenv-bw2-i:LegalReserveNegativeTranslationShareCapitalIntoEuros`	34
Legal reserve for the negative translation of the share capital of a public limited liability company into euros `jenv-bw2-dm:LegalReserveNegativeTranslationShareCapitalIntoEurosMember`	35
Legal reserve for the translation of the share capital of a public limited liability company into euros `jenv-bw2-i:LegalReserveTranslationShareCapitalIntoEuros`	36
Legal reserve for the translation of the share capital of a public limited liability company into euros `jenv-bw2-dm:LegalReserveTranslationShareCapitalIntoEurosMember`	37
Reserve for contribution on shares other than cash `jenv-bw2-i:LegalReserveContributionInKind`	38
Reserve for contribution on shares other than cash `jenv-bw2-dm:LegalReserveContributionInKindMember`	39
Non-distributable reserve for granted loan to obtain by others shares in the capital of the company or of depositary receipts thereof `jenv-bw2-i:LegalReserveLoansProvidedObtainTreasuryShares`	40
Non-distributable reserve for granted loan to obtain by others shares in the capital of the company or of depositary receipts thereof `jenv-bw2-dm:LegalReserveLoansProvidedObtainTreasurySharesMember`	41
Legal reserve that account for incorporation and share issue `jenv-bw2-i:LegalReserveCostsIncorporationShareIssue`	42
Legal reserve that account for incorporation and share issue `jenv-bw2-dm:LegalReserveCostsIncorporationShareIssueMember`	43
Legal reserve for capitalised development costs `jenv-bw2-i:LegalReserveDevelopment`	44
Legal reserve for capitalised development costs `jenv-bw2-dm:LegalReserveDevelopmentMember`	45
Legal reserve participating interests `jenv-bw2-i:LegalReserveParticipatingInterests`	46
Legal reserve relating to the result of participating interests of which distribution cannot be required `jenv-bw2-dm:LegalReserveResultParticipatingInterestsMember`	47
Legal reserve for conversion differences for the conversion of the invested capital and the result of participating interests `jenv-bw2-i:ReserveTranslationDifferencesConversionInvestedAssetsResultParticipatingInterests`	48
Legal reserve for conversion differences for the conversion of the invested capital and the result of participating interests `jenv-bw2-dm:ReserveTranslationDifferencesConversionInvestedAssetsResultParticipatingInterestsMember`	49
Legal reserve for translation differences of foreign participating interests `jenv-bw2-dm:LegalReserveTranslationDifferencesForeignParticipatingInterestsMember`	50
Foreign currency translation reserve `jenv-bw2-i:ForeignCurrencyTranslationReserve`	51
Currency translation reserve `jenv-bw2-dm:ForeignCurrencyTranslationReserveMember`	52
Statutory reserves `jenv-bw2-i:StatutoryReserves`	53
Statutory reserves `jenv-bw2-dm:StatutoryReservesMember`	54
Other reserves `jenv-bw2-i:ReservesOther`	55
Other reserves `jenv-bw2-dm:ReservesOtherMember`	56
Undistributed profit `jenv-bw2-i:RetainedEarnings`	57
Undistributed profit `jenv-bw2-dm:RetainedEarningsMember`	58
Direct equity movement as a result of financial instruments `rj-i:EquityDirectlyFinancialInstruments`	59
Movement in equity during the period `jenv-bw2-i:EquityMovement`	60
Treasury shares `jenv-bw2-i:TreasuryShares`	61
Treasury shares `jenv-bw2-dm:TreasurySharesMember`	62
Normal shares `jenv-bw2-i:OrdinaryShares`	63
Normal shares `jenv-bw2-dm:OrdinarySharesMember`	64
Disclosure of treasury shares `jenv-bw2-i:TreasurySharesDisclosure`	65
Disclosure of rights granted, not yet exercised `jenv-bw2-i:RightsGrantedNotYetExercisedDisclosure`	66
Rights granted not yet exercised `jenv-bw2-dm:RightsGrantedNotYetExercisedMember`	67
Managing directors `jenv-bw2-dm:ManagingDirectorsMember`	68
Supervisory directors `jenv-bw2-dm:SupervisoryDirectorsMember`	69
Personnel `rj-dm:PersonnelMember`	70
Rights granted not yet exercised `jenv-bw2-i:RightsGrantedNotYetExercised`	71
Number of rights granted in the financial year to acquire or acquire (depositary receipts for) shares in the capital of the company or subsidiary `jenv-bw2-i:RightsGrantedDuringFinancialYear`	72
Conditions applying to number of granted rights (certificates of) to acquire or receive shares in capital of company or daughter company in the financial year `jenv-bw2-i:RightsGrantedConditionsRightsGrantedDuringFinancialYear`	73
Number of rights exercised during the financial year to acquire or acquire (depositary receipts for) shares in the capital of the company or subsidiary `jenv-bw2-i:RightsGrantedExercisedDuringFinancialYear`	74
Number of shares (certificates of) corresponding to the number of granted rights that were exercised during the financial year to acquire or receive share in company or daughter company `jenv-bw2-i:RightsGrantedNumberOfUnderlyingSharesOfExercisedRights`	75
Exercise price belonging to the number of granted rights exercised during the financial year `jenv-bw2-i:RightsGrantedPriceOfExercisedRights`	76
Price of underlying shares of rights granted of the company in case exercise price is lower than the price of shares (certificates of) at the moment rights are granted `jenv-bw2-i:RightsGrantedPriceUnderlyingShares`	77
Disclosure of the purchase of treasury shares or issuance of new shares on behalf of exercising the rights granted `jenv-bw2-i:RightsGrantedPurchaseOfTreasurySharesOrIssuanceOfNewSharesOnBehalfOfRightsGrantedDisclosure`	78
Exercise price of rights granted (certificates of) to acquire or receive shares in capital of company or daughter company `jenv-bw2-i:RightsGrantedExercisePrice`	79
Remaining maturity of the granted rights not yet exercised (certificates of) to acquire or receive shares in capital of company or daughter company `jenv-bw2-i:RightsGrantedMaturityOfNotYetExercisedRights`	80
Description of the main conditions that apply to the exercise of the rights not yet exercised at the end of the financial year `jenv-bw2-i:RightsGrantedConditionsForExercisingRightsDescription`	81
Description of the financing arrangements that apply to the granting of the rights not yet exercised at the end of the financial year `jenv-bw2-i:RightsGrantedFinancingArrangementDescription`	82
Description of other data that are important for the assessment of the value of the granted rights not yet exercised at the end of the financial year `jenv-bw2-i:RightsGrantedOtherRelevantInformationDescription`	83
Description of the policy for hedging of rights granted `rj-i:RightsGrantedPolicyForHedgingDescription`	84
Description of the position on the balance sheet date of granted and not yet hedged rights to acquire or acquire own shares `rj-i:RightsGrantedNotYetHedgedDescription`	85
Disclosure of hedging of rights granted `rj-i:RightsGrantedHedgingDisclosure`	86
Description of the amount of overdue dividend on fixed-term cumulative preferential or similar shares `rj-i:AmountOfOverdueDividentPreferentialSharesDescription`	87
Description of purchase commitments of shares or certificates of shares on behalf of rights granted `rj-i:RightsGrantedPurchaseCommitmentsDescription`	88
Description of purchase commitments of shares(certificates) relating to share based payments `rj-i:ShareBasedPaymentsPurchaseCommitmentDescription`	89
Disclosure of subsequent events `jenv-bw2-i:SubsequentEventsDisclosure`	90
Disclosure of continuity with impact on equity `rj-i:EquityContinuityDisclosure`	91
Movement of revaluation reserve as a result of change in accounting policies `rj-i:RevaluationReserveChangeAccountingPolicies`	92
Movement of revaluation reserve as a result of tax impact of change in accounting policies `rj-i:RevaluationReserveChangeAccountingPoliciesTaxImpact`	93
Movement of revaluation reserve as a result of realised revaluations through the income statement `rj-i:RevaluationReserveRealisedRevaluationsThroughIncomeStatement`	94
Movement of revaluation reserve as a result of revaluations through the income statement `rj-i:RevaluationReserveRevaluationsThroughIncomeStatement`	95
Movement of revaluation reserve as a result of revaluations through the other reserves `rj-i:RevaluationReserveRevaluationsThroughOtherReserves`	96
Movement of revaluation reserve as a result of realised revaluations through the other reserves `rj-i:RevaluationReserveRealisedRevaluationsThroughOtherReserves`	97
Movement of revaluation reserve as a result of revaluations through hedged assets and liabilities `rj-i:RevaluationReserveRevaluationsThroughHedgedAssetsLiabilities`	98
Movement of revaluation reserve as a result of realised revaluations through hedged assets and liabilities `rj-i:RevaluationReserveRealisedRevaluationsThroughHedgedAssetsLiabilities`	99
Agio that is not regarded as deposited for tax purposes `rj-i:SharePremiumFiscalNotRecognised`	100
Paid and called-up capital that is not recognized as fully paid for tax purposes `rj-i:ShareCapitalFiscalNotRecognised`	101
Guaranteed equity `rj-i:GuaranteedEquity`	102
Liable equity capital `rj-i:LiableEquityCapital`	103
Disclosure of liable equity capital `rj-i:LiableEquityCapitalDisclosure`	104
Disclosure of guaranteed equity `rj-i:GuaranteedEquityDisclosure`	105
Disclosure of differences in the equity and result between the separate and consolidated financial statements `jenv-bw2-i:DifferencesEquityResultSeparateConsolidatedFinancialStatementsDisclosure`	106
Equity in the separate financial statements `jenv-bw2-i:EquitySeparateFinancialStatements`	107
Equity in the consolidated financial statements `jenv-bw2-i:EquityConsolidatedFinancialStatements`	108
Difference in equity in the separate and consolidated financial statements `jenv-bw2-i:EquityDifferenceSeparateConsolidatedFinancialStatements`	109
Result in the separate financial statements `jenv-bw2-i:ResultSeparateFinancialStatements`	110
Result in the consolidated financial statements `jenv-bw2-i:ResultConsolidatedFinancialStatements`	111
Difference in result in the separate and consolidated financial statements `jenv-bw2-i:ResultDifferenceSeparateConsolidatedFinancialStatements`	112
Group equity `jenv-bw2-i:EquityGroup`	113
Group equity `jenv-bw2-dm:EquityGroupMember`	114
Share in group equity not accrued to legal entity `jenv-bw2-i:NoncontrollingInterest`	115
Share in group equity not accrued to legal entity `jenv-bw2-dm:NoncontrollingInterestMember`	116
Profit (loss) attributable to non-controlling interest not accrued to legal entity `jenv-bw2-i:ResultAttributableNoncontrollingInterest`	117
Profit (loss) attributable to non-controlling interest not accrued to legal entity `jenv-bw2-dm:ResultAttributableNoncontrollingInterestMember`	118
Unrealised accumulated intercompany result `jenv-bw2-i:UnrealisedAccumulatedIntercompanyResult`	119
Negative equity of consolidated participating interests `jenv-bw2-i:NegativeEquityParticipatingInterestsConsolidated`	120
Provision participating interests `rj-i:ProvisionParticipatingInterests`	121
Other differences in equity between the separate and consolidated financial statements `jenv-bw2-i:EquityDifferenceSeparateConsolidatedFinancialStatementsOther`	122
Increase (decrease) in negative equity of participating interests consolidated `jenv-bw2-i:IncreaseDecreaseInNegativeEquityParticipatingInterestsConsolidated`	123
Increase (decrease) in not realised cumulated intercompany result `jenv-bw2-i:IncreaseDecreaseInNotRealisedAccumulatedIntercompanyResults`	124
Increase (decrease) in provision participating interests `jenv-bw2-i:IncreaseDecreaseProvisionParticipatingInterests`	125
Other differences in result between the separate and consolidated financial statements `jenv-bw2-i:ResultDifferenceSeparateConsolidatedFinancialStatementsOther`	126
Provision participating interests `rj-i:ProvisionParticipatingInterestsDifferenceSeparateConsolidated`	127
Hedged `rj-dm:HedgedMember`	128
No price quotation in active market `rj-dm:NoPriceQuotationInActiveMarketMember`	129
Recognised directly through equity `rj-dm:RecognisedDirectlyThroughEquityMember`	130
Changes in value of assets, except for financial instruments, recognised directly through equity `rj-dm:RecognisedDirectlyThroughEquityNonFinancialInstrumentsMember`	1
Changes in value of financial instruments recognised directly through equity `rj-dm:RecognisedDirectlyThroughEquityFinancialInstrumentsMember`	2