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A2 - Accounting and valuation

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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-a2

Concept	Order
A2 - Accounting and valuation [title] `rj-abstr:AnnualReportingGuidelinesA2Title`
Description of the extent to which indirect costs have been taken into account when determining the manufacturing price `rj-i:DeterminationCostPriceIndirectCostsDescription`	1
Policy of provision for tax liabilities `venj-bw2-i:ProvisionTaxLiabilitiesPolicy`	2
Disclosure of impairment of investment properties `rj-i:ImpairmentInvestmentPropertiesDisclosure`	3
Disclosure of impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsDisclosure`	4
Assets `venj-bw2-i:Assets`	5
Assets [member] `venj-bw2-dm:AssetsMember`	6
Liabilities `venj-bw2-i:Liabilities`	7
Liabilities [member] `venj-bw2-dm:LiabilitiesMember`	8
Current assets `venj-bw2-i:AssetsCurrent`	9
Current assets [member] `venj-bw2-dm:AssetsCurrentMember`	10
Cash and cash equivalents `venj-bw2-i:CashAndCashEquivalents`	11
Cash and cash equivalents [member] `venj-bw2-dm:CashAndCashEquivalentsMember`	12
Inventories `venj-bw2-i:Inventories`	13
Inventories [member] `venj-bw2-dm:InventoriesMember`	14
Receivables `venj-bw2-i:Receivables`	15
Receivables [member] `venj-bw2-dm:ReceivablesMember`	16
Current receivables from group companies `venj-bw2-i:ReceivablesGroupCompaniesCurrent`	17
Current receivables from group companies [member] `venj-bw2-dm:ReceivablesGroupCompaniesCurrentMember`	18
Current receivables from shareholders and participating interests `venj-bw2-i:ReceivablesShareholdersParticipatingInterestsCurrent`	19
Current receivables from shareholders and participating interests [member] `venj-bw2-dm:ReceivablesShareholdersParticipatingInterestsCurrentMember`	20
Non-current assets `venj-bw2-i:AssetsNoncurrent`	21
Non-current assets [member] `venj-bw2-dm:AssetsNoncurrentMember`	22
Disclosure of fair value information when the report is prepared on historical cost basis `rj-i:FairValueInformationWhenPreparedOnHistoricalCostBasisDisclosure`	23
Description of the capitalised interest on intangible assets during the period `venj-bw2-i:IntangibleAssetsInterestCapitalisedDuringPeriodDescription`	24
Description of the capitalised interest on property, plant and equipment during the period `venj-bw2-i:PropertyPlantEquipmentInterestCapitalisedDuringPeriodDescription`	25
Description of the capitalised interest of inventories during the period `venj-bw2-i:InventoriesInterestCapitalisedDuringPeriodDescription`	26
Disclosure of interest expenses capitalised during the period `venj-bw2-i:InterestExpensesInterestCapitalisedDuringPeriodDisclosure`	27
Description of the effect of not applying going concern basis on equity and results `venj-bw2-i:GoingConcernEffectNotGoingConcernBasisOnEquityAndResultsDescription`	28
Description of the basis of preparation of the financial statements when not going concern basis `venj-bw2-i:GoingConcernBasisForPreparationFinancialStatementsWhenNotGoingConcernBasisDescription`	29
Disclosure of going concern `venj-bw2-i:GoingConcernDisclosure`	30
Description of the uncertainties relating to the ability of the entity to continue as going concern `venj-bw2-i:GoingConcernUncertaintiesEntitysAbilityToContinueAsGoingConcernDescription`	31
Impairment of intangible assets recorded in income statement `rj-i:ImpairmentIntangibleAssetsRecordedInIncomeStatement`	32
Impairment of intangible assets `rj-i:ImpairmentIntangibleAssets`	33
Impairment of intangible assets recorded direct in equity `rj-i:ImpairmentIntangibleAssetsRecordedDirectInEquity`	34
Impairment of property, plant and equipment recorded in income statement `rj-i:ImpairmentPropertyPlantEquipmentRecordedInIncomeStatement`	35
Impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipment`	36
Impairment of property, plant and equipment recorded direct in equity `rj-i:ImpairmentPropertyPlantEquipmentRecordedDirectInEquity`	37
Impairment of investment properties recorded in income statement `rj-i:ImpairmentInvestmentPropertiesRecordedInIncomeStatement`	38
Impairment of financial assets `rj-i:ImpairmentFinancialAssets`	39
Impairment of financial assets recorded in income statement `rj-i:ImpairmentFinancialAssetsRecordedInIncomeStatement`	40
Impairment of financial assets recorded direct in equity `rj-i:ImpairmentFinancialAssetsRecordedDirectInEquity`	41
Impairment of securities `rj-i:ImpairmentSecurities`	42
Impairment of securities recorded in income statement `rj-i:ImpairmentSecuritiesRecordedInIncomeStatement`	43
Impairment of securities recorded direct in equity `rj-i:ImpairmentSecuritiesRecordedDirectInEquity`	44
Impairment of investment properties `rj-i:ImpairmentInvestmentProperties`	45
Impairment of investment properties recorded direct in equity `rj-i:ImpairmentInvestmentPropertiesRecordedDirectInEquity`	46
Description of the impairment or reversal of impairment for an individual asset of importance `rj-i:DescriptionOfImpairmentIndividualAsset`	47
Impairment loss of individual asset of material importance `rj-i:MaterialImpairmentLossIndividualAsset`	48
Description of the main events or circumstances that led to recognition of impairment loss of material importance `rj-i:MaterialImpairmentLossMainEventsOrCircumstancesThatLedToRecognitionDescription`	49
Policy of conversion of amounts denominated in foreign currency `venj-bw2-i:ForeignCurrencyTranslationPolicy`	50
Policy of foreign currency translation for the balance sheet `rj-i:ForeignCurrencyTranslationBalanceSheetPolicy`	51
Policy of foreign currency translation and the processing of foreign currency translation differences in foreign currency transactions `rj-i:ForeignCurrencyTranslationIncomeStatementPolicy`	52
Description of the reason why the presentation currency is different from the functional currency `rj-i:ForeignCurrencyTranslationDifferencePresentationFunctionalCurrencyDescription`	53
Description of the reason for changing the presentation currency `rj-i:ForeignCurrencyTranslationChangePresentationCurrencyDescription`	54
Policy of current accruals and deferred income `venj-bw2-i:AccrualsAndDeferredIncomeCurrentPolicy`	55