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B13 - Income statement

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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-b13

Concept	Order
B13 - Income statement [title] `rj-abstr:AnnualReportingGuidelinesB13Title`
Policy of income recognition `rj-i:IncomeRecognitionPolicy`	1
Policy of revenue recognition `rj-i:RevenueRecognitionPolicy`	2
Net revenue `venj-bw2-i:NetRevenue`	3
Amount of exceptional item `rj-i:ExceptionalItemAmount`	4
Line item in the income statement in which the exceptional item is processed `rj-i:ExceptionalItemLineItemIncomeStatement`	5
Description of the amount and nature of items with exceptional extent or occurrence `venj-bw2-i:AmountAndNatureOfItemsWithExceptionalExtentOrOccurrenceDescription`	6
Gross margin `venj-bw2-i:GrossMargin`	7
Wages and salaries `venj-bw2-i:WagesSalaries`	8
Social security contributions `venj-bw2-i:SocialSecurityContributions`	9
Amortisation of intangible assets and depreciation of property, plant and equipment `venj-bw2-i:DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets`	10
Changes in the value of intangible assets and property, plant and equipment `venj-bw2-i:ChangesInValueIntangibleAssetsPropertyPlantEquipment`	11
Impairment of current assets `venj-bw2-i:ImpairmentCurrentAssets`	12
Other operating expenses `venj-bw2-i:OperatingExpensesOther`	13
Selling expenses `venj-bw2-i:SellingExpenses`	14
General and administrative expenses `venj-bw2-i:GeneralAdministrativeExpenses`	15
Sum of expenses `venj-bw2-i:SumOfExpenses`	16
Operating result `venj-bw2-i:OperatingResult`	17
Income of non-current receivables and of securities `venj-bw2-i:IncomeReceivablesNoncurrentSecurities`	18
Interest income and related income `venj-bw2-i:InterestIncomeRelatedIncome`	19
Changes in value of financial assets and of securities `venj-bw2-i:ChangesValueFinancialAssetsSecurities`	20
Interest expenses and related expenses `venj-bw2-i:InterestExpensesRelatedExpenses`	21
Result before tax `venj-bw2-i:ResultBeforeTax`	22
Income tax expense `venj-bw2-i:IncomeTaxExpense`	23
Share in results of participating interests `venj-bw2-i:ShareInResultsParticipatingInterests`	24
Result after tax `venj-bw2-i:ResultAfterTax`	25