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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 `rj-abstr:AnnualReportingGuidelinesA2Title`
Policy of result attributable to the legal person `jenv-bw2-i:ResultEntityPolicy`	1
Policy of operating costs `jenv-bw2-i:OperatingCostsPolicy`	2
Policy of unrealised changes in value of investments `jenv-bw2-i:UnrealisedChangesInValueOfInvestmentsPolicy`	3
Policy of change of the inventories finished goods and work in progress `jenv-bw2-i:ChangesInventoriesWorkInProgressProductsPolicy`	4
Policy of dividend to be distributed to holders of preference shares `jenv-bw2-i:DividendPayableHoldersPreferredSharesPolicy`	5
Policy of project income `jenv-bw2-i:ProjectIncomePolicy`	6
Policy of old-age obligation `jenv-bw2-i:OldAgeObligationPolicy`	7
Policy of payables relating to income taxes `jenv-bw2-i:PayablesTaxesPolicy`	8
Policy of provision of employee benefits `jenv-bw2-i:EmployeeBenefitsProvisionPolicy`	9
Description of the extent to which indirect costs have been taken into account when determining the manufacturing price `rj-i:DeterminationCostPriceIndirectCostsDescription`	10
Policy of provision for tax liabilities `jenv-bw2-i:ProvisionTaxLiabilitiesPolicy`	11
Disclosure of impairment of investment properties `rj-i:ImpairmentInvestmentPropertiesDisclosure`	12
Disclosure of impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsDisclosure`	13
Assets `jenv-bw2-i:Assets`	14
Assets `jenv-bw2-dm:AssetsMember`	15
Liabilities `jenv-bw2-i:Liabilities`	16
Liabilities `jenv-bw2-dm:LiabilitiesMember`	17
Current assets `jenv-bw2-i:AssetsCurrent`	18
Current assets `jenv-bw2-dm:AssetsCurrentMember`	19
Cash and cash equivalents `jenv-bw2-i:CashAndCashEquivalents`	20
Cash and cash equivalents `jenv-bw2-dm:CashAndCashEquivalentsMember`	21
Inventories `jenv-bw2-i:Inventories`	22
Inventories `jenv-bw2-dm:InventoriesMember`	23
Receivables `jenv-bw2-i:Receivables`	24
Receivables `jenv-bw2-dm:ReceivablesMember`	25
Current receivables from group companies `jenv-bw2-i:ReceivablesGroupCompaniesCurrent`	26
Current receivables from group companies `jenv-bw2-dm:ReceivablesGroupCompaniesCurrentMember`	27
Current receivables from other legal entities and companies with a participating interest in the legal entity or from participating interests of the legal entity `jenv-bw2-i:ReceivablesShareholdersParticipatingInterestsCurrent`	28
Current receivables from other legal entities and companies with a participating interest in the legal entity or from participating interests of the legal entity `jenv-bw2-dm:ReceivablesShareholdersParticipatingInterestsCurrentMember`	29
Non-current assets `jenv-bw2-i:AssetsNoncurrent`	30
Non-current assets `jenv-bw2-dm:AssetsNoncurrentMember`	31
Disclosure of fair value information when the report is prepared on historical cost basis `rj-i:FairValueInformationWhenPreparedOnHistoricalCostBasisDisclosure`	32
Description of the capitalised interest on intangible assets during the period `jenv-bw2-i:IntangibleAssetsInterestCapitalisedDuringPeriodDescription`	33
Description of the capitalised interest on property, plant and equipment during the period `jenv-bw2-i:PropertyPlantEquipmentInterestCapitalisedDuringPeriodDescription`	34
Description of the capitalised interest of inventories during the period `jenv-bw2-i:InventoriesInterestCapitalisedDuringPeriodDescription`	35
Disclosure of interest expenses capitalised during the period `jenv-bw2-i:InterestExpensesInterestCapitalisedDuringPeriodDisclosure`	36
Description of the effect of not applying going concern basis on equity and results `jenv-bw2-i:GoingConcernEffectNotGoingConcernBasisOnEquityAndResultsDescription`	37
Description of the basis of preparation of the financial statements when not going concern basis `jenv-bw2-i:GoingConcernBasisForPreparationFinancialStatementsWhenNotGoingConcernBasisDescription`	38
Disclosure of going concern `jenv-bw2-i:GoingConcernDisclosure`	39
Description of the uncertainties relating to the ability of the entity to continue as going concern `jenv-bw2-i:GoingConcernUncertaintiesEntitysAbilityToContinueAsGoingConcernDescription`	40
Impairment of intangible assets recorded in income statement `rj-i:ImpairmentIntangibleAssetsRecordedInIncomeStatement`	41
Impairment of intangible assets `rj-i:ImpairmentIntangibleAssets`	42
Impairment of intangible assets recorded direct in equity `rj-i:ImpairmentIntangibleAssetsRecordedDirectInEquity`	43
Impairment of property, plant and equipment recorded in income statement `rj-i:ImpairmentPropertyPlantEquipmentRecordedInIncomeStatement`	44
Impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipment`	45
Impairment of property, plant and equipment recorded direct in equity `rj-i:ImpairmentPropertyPlantEquipmentRecordedDirectInEquity`	46
Impairment of investment properties recorded in income statement `rj-i:ImpairmentInvestmentPropertiesRecordedInIncomeStatement`	47
Impairment of financial assets recorded in income statement `rj-i:ImpairmentFinancialAssetsRecordedInIncomeStatement`	49
Impairment of financial assets recorded direct in equity `rj-i:ImpairmentFinancialAssetsRecordedDirectInEquity`	50
Impairment of securities `rj-i:ImpairmentSecurities`	51
Impairment of securities recorded in income statement `rj-i:ImpairmentSecuritiesRecordedInIncomeStatement`	52
Impairment of securities recorded direct in equity `rj-i:ImpairmentSecuritiesRecordedDirectInEquity`	53
Impairment of investment properties `rj-i:ImpairmentInvestmentProperties`	54
Impairment of investment properties recorded direct in equity `rj-i:ImpairmentInvestmentPropertiesRecordedDirectInEquity`	55
Description of the nature of the individual asset for which an impairment loss, or reversal thereof, is recognized which is material `rj-i:DescriptionOfImpairmentIndividualAsset`	56
Impairment loss of individual asset of material importance `rj-i:MaterialImpairmentLossIndividualAsset`	57
Description of the main events or circumstances that led to recognition of impairment loss of material importance `rj-i:MaterialImpairmentLossMainEventsOrCircumstancesThatLedToRecognitionDescription`	58
Policy of conversion of amounts denominated in foreign currency `jenv-bw2-i:ForeignCurrencyTranslationPolicy`	59
Basis of Conversion and Processing of Exchange Rate Differences Relating to Foreign Currency Transactions for the Balance Sheet `rj-i:ForeignCurrencyTranslationBalanceSheetPolicy`	60
Policy of foreign currency translation and the processing of foreign currency translation differences in foreign currency transactions `rj-i:ForeignCurrencyTranslationIncomeStatementPolicy`	61
Description of the reason why the presentation currency is different from the functional currency `rj-i:ForeignCurrencyTranslationDifferencePresentationFunctionalCurrencyDescription`	62
Description of the reason for changing the presentation currency `rj-i:ForeignCurrencyTranslationChangePresentationCurrencyDescription`	63
Policy of current accruals and deferred income `jenv-bw2-i:AccrualsAndDeferredIncomeCurrentPolicy`	64
Description of whether the current value or the value in use is applicable `rj-i:DescriptionOfRealisableValueType`	65