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RJ 270 - Profit and loss account

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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-270

Concept	Order
RJ 270 - Profit and loss account [title] `rj-abstr:AnnualReportingGuidelines270Title`
Policy of change in value of agricultural stocks `rj-i:ChangeValueAgriculturalStocksPolicy`	1
Disclosure of change in value of agricultural stocks `rj-i:ChangeValueAgriculturalStocksDisclosure`	2
Change in value of agricultural stocks `rj-i:ChangeValueAgriculturalStocks`	3
Policy of revenue recognition `rj-i:RevenueRecognitionPolicy`	4
Revenues from the sale of goods `rj-i:RevenuesFromSaleOfGoods`	5
Revenues from providing services `rj-i:RevenuesFromProvidingServices`	6
Revenues from interest `rj-i:RevenuesFromInterest`	7
Revenues from royalties `rj-i:RevenuesFromRoyalties`	8
Revenues from dividends `rj-i:RevenuesFromDividends`	9
Revenues from other sources `rj-i:RevenuesOther`	10
Revenues `rj-i:Revenues`	11
Disclosure of net revenue by category `rj-i:NetRevenueCategoryDisclosure`	12
Disclosure of off-balance sheet commitments `venj-bw2-i:OffBalanceSheetCommitmentsDisclosure`	13
Disclosure of contingent assets `rj-i:OffBalanceSheetAssetsDisclosure`	14
Disclosure of net revenue `venj-bw2-i:NetRevenueDisclosure`	15
Result from ordinary activities before tax `venj-bw2-i:ResultBeforeTaxOrdinaryActivities`	16
Income tax expense from ordinary activities `venj-bw2-i:IncomeTaxExpenseOrdinaryActivities`	17
Result from ordinary activities after tax `venj-bw2-i:ResultAfterTaxOrdinaryActivities`	18
Other income tax expense `venj-bw2-i:IncomeTaxExpenseOther`	19
Result after tax `venj-bw2-i:ResultAfterTax`	20
Amount of exceptional item `rj-i:ExceptionalItemAmount`	21
Line item in the income statement in which the exceptional item is processed `rj-i:ExceptionalItemLineItemIncomeStatement`	22
Disclosure of exceptional items `rj-i:ExceptionalItemsDisclosure`	23
Costs of raw materials and consumables `venj-bw2-i:CostsRawMaterialsConsumables`	24
Cost of outsourced work and other external expenses `venj-bw2-i:CostsOutsourcedWorkOtherExternalExpenses`	25
Other operating expenses `venj-bw2-i:OperatingExpensesOther`	26
General expenses `rj-i:GeneralExpenses`	1
Operational expenses `rj-i:OperationalExpenses`	2
Other personnel related expenses `rj-i:PersonnelRelatedOtherExpenses`	3
Sales related expenses `rj-i:SalesRelatedExpenses`	4
Accommodation costs `rj-i:AccommodationCosts`	5
Car and transport costs `rj-i:CarAndTransportCosts`	6
Office related expenses `rj-i:OfficeRelatedExpenses`	7
Other undefined expenses `rj-i:UndefinedOtherExpenses`	8
Cost of sales `venj-bw2-i:CostOfSales`	27
General and administrative expenses `venj-bw2-i:GeneralAdministrativeExpenses`	28
Selling expenses `venj-bw2-i:SellingExpenses`	29
Amortisation of intangible assets and depreciation of property, plant and equipment `venj-bw2-i:DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets`	30
Wages and salaries `venj-bw2-i:WagesSalaries`	31
EBITA `rj-i:EBITA`	32
EBITDA `rj-i:EBITDA`	33
Unrealised changes in value of investments `venj-bw2-i:UnrealisedChangesInValueOfInvestments`	34
Realised changes in value of investments `venj-bw2-i:RealisedChangesInValueOfInvestments`	35
Unrealised changes in value of investment properties `rj-i:UnrealisedChangesValueInvestmentProperties`	36
Realised changes in value of investment properties `rj-i:RealisedChangesValueInvestmentProperties`	37
Financial income and expenses `rj-i:FinancialIncomeExpenses`	38
Financial income and expenses [member] `rj-dm:FinancialIncomeExpensesMember`	39