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RJ 620 - Cooperatives

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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-620

Concept	Order
RJ 620 - Cooperatives [title] `rj-abstr:AnnualReportingGuidelines620Title`
Provisions of the Articles of Association relating to the contribution to a mutual guarantee company `venj-bw2-i:ProvisionsArticlesAssociationContributionShortageMutualGuaranteeCompany`	1
Inventories `venj-bw2-i:Inventories`	2
Policy of inventories `venj-bw2-i:InventoriesPolicy`	3
Receivables from members of the cooperative `rj-i:ReceivablesCooperativeMembers`	4
Non-current receivables from members of the cooperative `rj-i:ReceivablesCooperativeMembersNoncurrent`	1
Current receivables from members of the cooperative `rj-i:ReceivablesCooperativeMembersCurrent`	2
Payables to members of the cooperative `rj-i:PayablesCooperativeMembers`	5
Non-current payables to members of the cooperative `rj-i:PayablesCooperativeMembersNonCurrent`	1
Current payables to members of the cooperative `rj-i:PayablesCooperativeMembersCurrent`	2
Disclosure of transfers between equity and liabilities `rj-i:EquityLiabilitiesTransfersDisclosure`	6
Amount of the transfer between equity and liabilities `rj-i:EquityLiabilitiesTransfersAmount`	7
Description of the transfer between equity and liabilities `rj-i:EquityLiabilitiesTransfersDescription`	8
Description of the timestamp for transfers between equity and liabilities `rj-i:EquityLiabilitiesTransfersTimeDescription`	9
Description of the reason for transfers between equity and liabilities `rj-i:ReasonForEquityLiabilitiesTransfersDescription`	10
Participations (classified as equity) `rj-i:ParticipationsClassifiedAsEquity`	11
Participations (classified as equity) [member] `rj-dm:ParticipationsClassifiedAsEquityMember`	12
Participations (classified as liability) `rj-i:ParticipationsClassifiedAsLiabilities`	13
Net revenue `venj-bw2-i:NetRevenue`	14
Cost of sales not purchased from members `rj-i:CostOfSalesNotPurchasedFromMembers`	15
Gross operating result `venj-bw2-i:GrossOperatingResult`	16
Selling expenses `venj-bw2-i:SellingExpenses`	17
General and administrative expenses `venj-bw2-i:GeneralAdministrativeExpenses`	18
Sum of expenses `venj-bw2-i:SumOfExpenses`	19
Other operating income `venj-bw2-i:OperatingIncomeOther`	20
Income of non-current receivables and of securities `venj-bw2-i:IncomeReceivablesNoncurrentSecurities`	21
Interest income and related income `venj-bw2-i:InterestIncomeRelatedIncome`	22
Changes in value of financial assets and of securities `venj-bw2-i:ChangesValueFinancialAssetsSecurities`	23
Interest expenses and related expenses `venj-bw2-i:InterestExpensesRelatedExpenses`	24
Result before member payments `rj-i:ResultBeforeMemberPayments`	25
Share in results of participating interests `venj-bw2-i:ShareInResultsParticipatingInterests`	26
Available for member payments `rj-i:AvailableForMemberPayments`	27
Member payments `rj-i:MemberPayments`	28
Income tax expense `venj-bw2-i:IncomeTaxExpense`	29
Result before tax `venj-bw2-i:ResultBeforeTax`	30
Result after tax `venj-bw2-i:ResultAfterTax`	31
Changes to inventories and work in progress `venj-bw2-i:ChangesInventoriesWorkInProgress`	32
Capitalised production costs for own entity `venj-bw2-i:CapitalisedProductionCosts`	33
Operating income `venj-bw2-i:OperatingIncome`	34
Costs of raw materials and consumables not purchased from members `rj-i:CostsRawMaterialsConsumablesNotPurchasedFromMembers`	35
Cost of outsourced work and other external expenses `venj-bw2-i:CostsOutsourcedWorkOtherExternalExpenses`	36
Wages and salaries `venj-bw2-i:WagesSalaries`	37
Social security contributions `venj-bw2-i:SocialSecurityContributions`	38
Amortisation of intangible assets and depreciation of property, plant and equipment `venj-bw2-i:DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets`	39
Impairment of current assets `venj-bw2-i:ImpairmentCurrentAssets`	40
Other operating expenses `venj-bw2-i:OperatingExpensesOther`	41
Operating expenses `venj-bw2-i:OperatingExpenses`	42
Code of conduct information `venj-bw2-i:CodeOfConductInformation`	43
Provisions of the Articles of Association relating to the contribution to a co-operative `venj-bw2-i:ProvisionsArticlesAssociationContributionShortageCooperative`	44
Description of the extent of member liability `rj-i:ExtentOfMemberLiabilityDescription`	45