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RJ 290 - Financial instruments

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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-290

Concept	Order
RJ 290 - Financial instruments [title] `rj-abstr:AnnualReportingGuidelines290Title`
Revaluations of puttable financial instruments `rj-i:RevaluationsOfPuttableFinancialInstruments`	1
Repayment date of issued financial instrument `rj-i:FinancialInstrumentsIssuedRepaymentDate`	2
Average carrying amount of financial assets and financial liabilities entered in the balance sheet `rj-i:FinancialInstrumentsAverageCarryingAmountFinancialAssetsFinancialLiabilitiesRecordedInBalanceSheet`	3
Average fair value of all financial assets and all financial liabilities `rj-i:FinancialInstrumentsAverageFairValueAllFinancialAssetsFinancialLiabilities`	4
Average principal of the average nominal value of the underlying primary instrument `rj-i:FinancialInstrumentsAveragePrincipalOfAverageNominalValueUnderlyingPrimaryInstrument`	5
Average of similar amount of off balance sheet financial assets and financial liabilities `rj-i:FinancialInstrumentsAverageSimilarAmountOffBalanceSheetFinancialAssetsFinancialLiabilities`	6
Change in the fair value of financial assets and financial liabilities recognized as income or expenses `rj-i:FinancialInstrumentsChangeFairValueFinancialAssetsFinancialLiabilitiesRecordedAsIncomeOrExpense`	7
Description of the important contractual conditions of a financial instrument `rj-i:FinancialInstrumentsContractualConditionsDescription`	8
Deferred or unrecognized income or expenses of hedging instruments other than income or expenses related to hedging of expected future transactions `rj-i:FinancialInstrumentsDeferredOrUnrecognizedIncomeExpensesHedgingInstrumentsOtherThanRelatedToExpectedFutureTransactions`	9
Description of the amount of a financial instrument `rj-i:FinancialInstrumentsExtentDescription`	10
The direct change of gain or loss of cash flow hedge in equity `rj-i:FinancialInstrumentsHedgeAccountingCashFlowHedgeDirectlyThroughEquity`	11
The transfer from equity and included in the first determination of the acquisition price or other book value of the asset or liability in a hedged expected transaction `rj-i:FinancialInstrumentsHedgeAccountingCashFlowHedgeTransferFromEquityToFirstDeterminationOfAcquisitionPrice`	12
The transfer from equity is removed to the profit and loss account `rj-i:FinancialInstrumentsHedgeAccountingCashFlowHedgeTransferFromEquityToIncomeStatement`	13
Description of the circumstances under which cash flows and / or liabilities may arise `rj-i:FinancialInstrumentsHedgeAccountingCircumstancesCashFlowsLiabilitiesAriseSignificantLiquidityRiskDescription`	14
The cumulative fair value change of hedge instruments `rj-i:FinancialInstrumentsHedgeAccountingCumulativeFairValueChangeHedgeInstruments`	15
The cumulative fair value change of the effective part of the hedge `rj-i:FinancialInstrumentsHedgeAccountingCumulativeFairValueChangeHedgeInstrumentsEffectivePart`	16
The cumulative fair value change of the ineffective part of the hedge `rj-i:FinancialInstrumentsHedgeAccountingCumulativeFairValueChangeHedgeInstrumentsIneffectivePart`	17
The cumulative fair value change of the ineffective part of the hedge recorded through income statement `rj-i:FinancialInstrumentsHedgeAccountingCumulativeFairValueChangeHedgeInstrumentsIneffectivePartRecordedThroughIncomeStatement`	18
Description of the extent of the significant liquidity risk `rj-i:FinancialInstrumentsHedgeAccountingExtentSignificantLiquidityRiskDescription`	19
Description of the financial instruments designated as hedge instrument for the hedging transaction `rj-i:FinancialInstrumentsHedgeAccountingFinancialInstrumentDesignatedHedgeInstrumentDescription`	20
The fair value of the financial instruments designated as hedge instrument for the hedging transaction `rj-i:FinancialInstrumentsHedgeAccountingFinancialInstrumentDesignatedHedgeInstrumentFairValue`	21
Description of the goals and policies regarding financial risk management `rj-i:FinancialInstrumentsHedgeAccountingGoalsPoliciesFinancialRiskDescription`	22
Description of the hedging strategy `rj-i:FinancialInstrumentsHedgeAccountingHedgeStrategyDescription`	23
Description of hedging of expected transactions is expected to be included in income statement `rj-i:FinancialInstrumentsHedgeAccountingHedgingTransactionsExpectedToBeRecordedInIncomeStatementDescription`	24
Description of important anticipated transactions previously used for hedge accounting `rj-i:FinancialInstrumentsHedgeAccountingImportantAnticipatedTransactionsPreviouslyUsedForHedgeAccountingDescription`	25
Description of the moment at which cash flows and / or liabilities can occur `rj-i:FinancialInstrumentsHedgeAccountingMomentCashFlowsLiabilitiesOccurSignificantLiquidityRiskDescription`	26
Description of the nature of the risks to be covered `rj-i:FinancialInstrumentsHedgeAccountingNatureOfRisksCoveredDescription`	27
Description of the nature of the risks to be hedged `rj-i:FinancialInstrumentsHedgeAccountingNatureRisksToBeHedgedDescription`	28
Description of the nature of the significant liquidity risk `rj-i:FinancialInstrumentsHedgeAccountingNatureSignificantLiquidityRiskDescription`	29
Description of approximately how many months or years of expected future sales are hedged `rj-i:FinancialInstrumentsHedgeAccountingNumberOfMonthsOrYearsFutureSalesHedgedDescription`	30
Description of approximately the percentage of sales in those future months or years `rj-i:FinancialInstrumentsHedgeAccountingPercentageOfSalesInFurtureMonthsOrYearsDescription`	31
Description of hedging of expected transactions in which periods the expected transactions are expected to take place `rj-i:FinancialInstrumentsHedgeAccountingPeriodsOfExpectedHedgingTransactionsDescription`	32
Description of the agreed percentage or amount of interest, dividend or other periodic fees of issued financial instrument `rj-i:FinancialInstrumentsIssuedAgreedInterestRateOrAmountOfInterestOrDividendOrOthersDescription`	33
Description of amounts and timings of expected future receipts or payments of principal amount of issued financial instrument `rj-i:FinancialInstrumentsIssuedAmountsAndTimingsExpectedFutureReceiptsPrincipalAmountDescription`	34
Description of any condition of an instrument or any related provisions that lead to significant change of any of the provisions of the issued financial instrument `rj-i:FinancialInstrumentsIssuedConditionsRelatedProvisionsDescription`	35
Description of the currency in which receipts or payments are made of issued financial instrument `rj-i:FinancialInstrumentsIssuedCurrencyOfReceiptsPaymentsDescription`	36
Exercise date of issued financial instrument `rj-i:FinancialInstrumentsIssuedExerciseDate`	37
Description of the exercise price or bandwidth of possible exercise prices of issued financial instrument `rj-i:FinancialInstrumentsIssuedExercisePriceOrRangeDescription`	38
Expiration date of issued financial instrument `rj-i:FinancialInstrumentsIssuedExpirationDate`	39
Description of instruments exchanged of issued financial instrument `rj-i:FinancialInstrumentsIssuedInstrumentsExchangedDescription`	40
Principal amount of issued financial instrument `rj-i:FinancialInstrumentsIssuedNominalAmount`	41
Description of obtained securities for issued financial instruments `rj-i:FinancialInstrumentsIssuedObtainedSecuritiesDescription`	42
Description of the options for conversion of exchange of issued financial instruments `rj-i:FinancialInstrumentsIssuedOptionsForConversionExchangeDescription`	43
Description of the options for early settlement of issued financial instruments `rj-i:FinancialInstrumentsIssuedOptionsForEarlySettlementDescription`	44
Principal amount of issued financial instrument `rj-i:FinancialInstrumentsIssuedPrincipalAmount`	45
Similar amount of issued derivative financial instrument `rj-i:FinancialInstrumentsIssuedSimilarAmountDerivative`	46
Description of the nature of a financial instrument `rj-i:FinancialInstrumentsNatureDescription`	47
Description of the agreed percentage or amount of interest, dividend or other periodic fees of obtained financial instrument `rj-i:FinancialInstrumentsObtainedAgreedInterestRateOrAmountOfInterestOrDividendOrOthersDescription`	48
Description of amounts and timings of expected future receipts or payments of principal amount of obtained financial instrument `rj-i:FinancialInstrumentsObtainedAmountsAndTimingsExpectedFutureReceiptsPrincipalAmountDescription`	49
Description of any condition of an instrument or any related provisions that lead to significant change of any of the provisions of the obtained financial instrument `rj-i:FinancialInstrumentsObtainedConditionsRelatedProvisionsDescription`	50
Description of the currency in which receipts or payments are made of obtained financial instrument `rj-i:FinancialInstrumentsObtainedCurrencyOfReceiptsPaymentsDescription`	51
Exercise date of obtained financial instrument `rj-i:FinancialInstrumentsObtainedExerciseDate`	52
Description of the exercise price or bandwidth of possible exercise prices of obtained financial instrument `rj-i:FinancialInstrumentsObtainedExercisePriceOrRangeDescription`	53
Expiration date of obtained financial instrument `rj-i:FinancialInstrumentsObtainedExpirationDate`	54
Description of instruments exchanged of obtained financial instrument `rj-i:FinancialInstrumentsObtainedInstrumentsExchangedDescription`	55
Principal amount of obtained financial instrument `rj-i:FinancialInstrumentsObtainedNominalAmount`	56
Description of the options for conversion of exchange of obtained financial instruments `rj-i:FinancialInstrumentsObtainedOptionsForConversionExchangeDescription`	57
Description of the options for early settlement of obtained financial instruments `rj-i:FinancialInstrumentsObtainedOptionsForEarlySettlementDescription`	58
Principal amount of obtained financial instrument `rj-i:FinancialInstrumentsObtainedPrincipalAmount`	59
Repayment date of obtained financial instrument `rj-i:FinancialInstrumentsObtainedRepaymentDate`	60
Similar amount of obtained derivative financial instrument `rj-i:FinancialInstrumentsObtainedSimilarAmountDerivative`	61
Policy of rental and leasing expenses `rj-i:RentalLeasingExpensesPolicy`	62
Repayment date of non-current liabilities `rj-i:LiabilitiesRepaymentDate`	63
Financial instruments `rj-i:FinancialInstruments`	64
Financial instruments (assets) `rj-i:FinancialInstrumentsAssets`	65
Financial instruments (equity) `rj-i:FinancialInstrumentsEquity`	66
Financial instruments (liabilities) `rj-i:FinancialInstrumentsLiabilities`	67
Policy of financial instruments `rj-i:FinancialInstrumentsPolicy`	68
Disclosure of financial instruments `venj-bw2-i:FinancialInstrumentsDisclosure`	69
Interest expense on other liabilities `rj-i:InterestExpenseOtherLiabilities`	70
Dividend expense `rj-i:DividendExpense`	71
Description of a financial instrument `rj-i:FinancialInstrumentsDescription`	72
Description of the extent to which financial instruments are used `rj-i:FinancialInstrumentsExtentUsedDescription`	73
Description of the risk associated with the use of financial instruments `rj-i:FinancialInstrumentsRiskAssociatedWithUseDescription`	74
Description of the business purposes for the use of financial instruments `rj-i:FinancialInstrumentsBusinessPurposesForUseDescription`	75
Description of the measures taken to reduce the risks associated with the use of financial instruments `rj-i:FinancialInstrumentsMeasuresTakenReduceRiskAssociatedWithUseDescription`	76
Type of financial instrument `rj-i:FinancialInstrumentsType`	77
Description of the nature, amount and important contractual conditions of a financial instrument `rj-i:FinancialInstrumentsNatureExtentAndContractualConditionsDescription`	78
Policy of a type of financial instrument `rj-i:FinancialInstrumentsTypePolicy`	79
Description of the securities of financial instruments provided by the legal entity `rj-i:FinancialInstrumentsPutUpAsCollateralForDebtsDescription`	80
Policy of fair value of financial instruments `rj-i:FinancialInstrumentsFairValuePolicy`	81
Description of the methods and significant assumptions used in the estimation of the fair value of financial assets and financial obligations `rj-i:FinancialInstrumentsMethodsAssumptionsFairValueEstimationDescription`	82
Description whether income and expenses as a result of changes in fair value of financial assets are disposed in the result or in the equity `rj-i:FinancialInstrumentsAssetDisposalDescription`	83
Description of whether the purchase and sale of financial assets are valuated at trade date or at settlement date `rj-i:FinancialInstrumentsValuationDateDescription`	84
Policy of current value of financial instruments `venj-bw2-i:FinancialInstrumentsCurrentValuePolicy`	85
Disclosure of fair value of financial instruments `rj-i:FinancialInstrumentsFairValueDisclosure`	86
Disclosure of current value of financial instruments `venj-bw2-i:FinancialInstrumentsCurrentValueDisclosure`	87
Disclosure of hedge accounting of financial instruments `rj-i:FinancialInstrumentsHedgeAccountingDisclosure`	88
Disclosure of the book value of financial instruments `rj-i:FinancialInstrumentsBookValueDisclosure`	89
Disclosure of the repricing or repayment dates and effective interest rates of financial assets and liabilities `rj-i:FinancialInstrumentsRepricingOrRepaymentDatesAndEffectiveInterestRatesDisclosure`	90
Disclosure of cash flow risks `venj-bw2-i:FinancialInstrumentsRiskManagementCashFlowRisksDisclosure`	91
Disclosure of liquidity risks `venj-bw2-i:FinancialInstrumentsRiskManagementLiquidityRisksDisclosure`	92
Disclosure of interest risks `rj-i:FinancialInstrumentsRiskManagementInterestRisksDisclosure`	93
Disclosure of the impact of hedge instruments on interest-, cashflow-, and liquidity risks `rj-i:FinancialInstrumentsImpactHedgeInstrumentsInterestCashflowLiquidityRisksDisclosure`	94
Disclosure of the ineffective part of the hedge `rj-i:FinancialInstrumentsHedgeIneffectivePartDisclosure`	95
Interest repricing date `rj-i:InterestRepricingDate`	96
Disclosure of financial instruments when book value is higher than fair value `rj-i:FinancialInstrumentsBookValueHigherThanFairValueDisclosure`	97
Disclosure of financial assets of book value higher than current value `venj-bw2-i:FinancialAssetsBookValueHigherThanCurrentValueDisclosure`	98
Description of the reason for the reclassification of a financial asset `rj-i:ReasonReclassificationFinancialAssetDescription`	99
Disclosure of non-current financial liabilities with the book value higher than fair value `rj-i:FinancialLiabilitiesNoncurrentBookValueHigherThanFairValueDisclosure`	100
Disclosure of interest income and expenses of financial instruments `rj-i:FinancialInstrumentsInterestRelatedIncomeExpenseDisclosure`	101
Disclosure of securitisation and repurchase agreements of financial instruments `rj-i:FinancialInstrumentsSecuritisationRepurchaseAgreementDisclosure`	102
Disclosure of compound financial instruments `rj-i:CompoundFinancialInstrumentsDisclosure`	103