Taxonomy Viewer

RJ 120 - Policies of pricing

Browse through 12,486,109 XBRL objects!

Taxonomy Viewer

Statistics

XBRL Model Project

Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	urn:rj:linkrole:annual-reporting-guidelines-120

Concept	Order
RJ 120 - Policies of pricing `rj-abstr:AnnualReportingGuidelines120Title`
Policy of negative goodwill `rj-i:NegativeGoodwillPolicy`	1
Policy of accommodation costs `rj-i:AccommodationCostsPolicy`	2
Policy of additions to provisions `rj-i:AdditionsProvisionsPolicy`	3
Policy of asset management expenses on behalf of participants `rj-i:AssetManagementExpensesOnBehalfOfParticipantsPolicy`	4
Policy of asset management expenses on behalf of pension fund `rj-i:AssetManagementExpensesOnBehalfOfPensionFundPolicy`	5
Policy of other asset management expenses `rj-i:AssetManagementExpensesOtherPolicy`	6
Policy of asset management expenses `rj-i:AssetManagementExpensesPolicy`	7
Policy of available for member payments `rj-i:AvailableForMemberPaymentsPolicy`	8
Policy of borrowings from governments and credit institutions guaranteed by governments `rj-i:BorrowingsFromGovernmentsCreditInstitutionsGuaranteedByGovernmentsPolicy`	9
Policy of borrowings from governments and credit institutions `rj-i:BorrowingsFromGovernmentsCreditInstitutionsPolicy`	10
Policy of borrowings from governments and credit institutions secured by WSW `rj-i:BorrowingsFromGovernmentsCreditInstitutionsWSWSecuredPolicy`	11
Policy of capitalised acquisition costs `rj-i:CapitalisedAcquisitionCostsPolicy`	12
Policy of catastrophe provision `rj-i:CatastropheProvisionPolicy`	13
Policy of central government contributions of the Ministry of EZ `rj-i:CentralGovernmentContributionsMinistryEZPolicy`	14
Policy of central government contributions of the Ministry of OCW `rj-i:CentralGovernmentContributionsMinistryOCWPolicy`	15
Policy of contributions of central governments `rj-i:CentralGovernmentContributionsPolicy`	16
Policy of the central government contributions relating to the workplace function and medical faculty of UMC's `rj-i:CentralGovernmentContributionsWorkplaceFunctionMedicalFacultyUMCsPolicy`	17
Policy of the central government contributions relating to the workplace function `rj-i:CentralGovernmentContributionsWorkplaceFunctionPolicy`	18
Policy of change in provision for pension obligations on behalf of participants `rj-i:ChangeProvisionPensionObligationsOnBehalfOfParticipantsPolicy`	19
Policy of change in provision for pension obligations on behalf of pension fund `rj-i:ChangeProvisionPensionObligationsOnBehalfOfPensionFundPolicy`	20
Policy of change in reinsurance part of technical provisions `rj-i:ChangeReinsurancePartTechnicalProvisionsPolicy`	21
Policy of changes in the value of financial assets `rj-i:ChangesValueFinancialAssetsPolicy`	22
Policy of changes in the fair value of real estate investments `rj-i:ChangesValueInvestmentPropertiesPolicy`	23
Policy of construction contracts `rj-i:ConstructionContractsPolicy`	24
Policy of continuity reserve `rj-i:ContinuityReservePolicy`	25
Policy of contributions of participants `rj-i:ContributionsOfParticipantsPolicy`	26
Policy of contributions received from central cash `rj-i:ContributionsReceivedCentralCashPolicy`	27
Policy of cost of sales not purchased from members `rj-i:CostOfSalesNotPurchasedFromMembersPolicy`	28
Policy of costs of investments `rj-i:CostsInvestmentsPolicy`	29
Policy of cost of joint campaigns `rj-i:CostsJointCampaignsPolicy`	30
Policy of costs of obtaining governments grants `rj-i:CostsObtainingGovernmentSubsidiesPolicy`	31
Policy of costs of outsourced work `rj-i:CostsOutsourcedWorkPolicy`	32
Policy of costs of direct fundraising `rj-i:CostsOwnFundraisingPolicy`	33
Policy of costs of raw materials and consumables not purchased from members `rj-i:CostsRawMaterialsConsumablesNotPurchasedFromMembersPolicy`	34
Policy of cost of third-party campaigns `rj-i:CostsThirdPartyCampaignsPolicy`	35
Policy of creditors `rj-i:CreditorsPolicy`	36
Policy of custodian fees `rj-i:CustodianFeesPolicy`	37
Policy of work in progress relating to DBC's / DBC-healthcare products `rj-i:DBCsDBCHealthcareProductsInProgressPolicy`	38
Disclosure of decrease in value of deferred tax assets `rj-i:DecreaseInValueDeferredTaxAssetsDisclosure`	39
Policy of decrease in value of deferred tax assets `rj-i:DecreaseInValueDeferredTaxAssetsPolicy`	40
Policy of deferred tax assets `rj-i:DeferredTaxAssetsPolicy`	41
Policy of designated fund (private) `rj-i:DesignatedFundPrivatePolicy`	42
Policy of designated fund (public) `rj-i:DesignatedFundPublicPolicy`	43
Policy of designated funds `rj-i:DesignatedFundsPolicy`	44
Policy of designated reserve (private) `rj-i:DesignatedReservePrivatePolicy`	45
Policy of designated reserve (public) `rj-i:DesignatedReservePublicPolicy`	46
Policy of other designated reserves `rj-i:DesignatedReservesOtherPolicy`	47
Policy of designated reserves `rj-i:DesignatedReservesPolicy`	48
Policy of direct investment properties on behalf of participants `rj-i:DirectInvestmentPropertiesOnBehalfOfParticipantsPolicy`	49
Policy of direct investment properties on behalf of pension fund `rj-i:DirectInvestmentPropertiesOnBehalfOfPensionFundPolicy`	50
Policy of direct investments results on behalf of participants `rj-i:DirectInvestmentResultsOnBehalfOfParticipantsPolicy`	51
Policy of direct investment results on behalf of pension fund `rj-i:DirectInvestmentResultsOnBehalfOfPensionFundPolicy`	52
Policy of direct investment results `rj-i:DirectInvestmentResultsPolicy`	53
Policy of dividend and rental income `rj-i:DividendAndRentalIncomePolicy`	54
Policy of donor contributions `rj-i:DonorContributionsPolicy`	55
Policy of other expenses of employee benefits `rj-i:EmployeeBenefitsExpensesOtherPolicy`	56
Policy of equalisation account `rj-i:EqualisationAccountPolicy`	57
Policy of equipment and furnishing expenses `rj-i:EquipmentFurnishingExpensesPolicy`	58
Policy of other equity and liabilities `rj-i:EquityAndLiabilitiesOtherPolicy`	59
Policy of exceptional items `rj-i:ExceptionalItemsPolicy`	60
Policy of expenses for fees of independent medical specialists `rj-i:ExpensesFeesIndependentMedicalSpecialistsPolicy`	61
Policy of Fundraising expenses `rj-i:FundraisingExpensesPolicy`	62
Policy of expenses spent on objectives `rj-i:ExpensesSpentOnObjectivesPolicy`	63
Policy of expenses of external employees `rj-i:ExternalEmployeesExpensesPolicy`	64
Policy of extraordinary income and expenses `rj-i:ExtraordinaryIncomeExpensesPolicy`	65
Policy of current finance lease liabilities `rj-i:FinanceLeaseLiabilitiesCurrentPolicy`	66
Policy of non-current finance lease liabilities `rj-i:FinanceLeaseLiabilitiesNoncurrentPolicy`	67
Policy of other financial assets `rj-i:FinancialAssetsOtherPolicy`	68
Policy of financial expenses `rj-i:FinancialExpensesPolicy`	69
Policy of financial income and expenses `rj-i:FinancialIncomeExpensesPolicy`	70
Policy of financial income `rj-i:FinancialIncomePolicy`	71
Policy of financial instruments `rj-i:FinancialInstrumentsPolicy`	72
Policy of financing deficit/surplus to be settled in rates `rj-i:FinancingDeficitSurplusToBeSettledInRatesPolicy`	73
Policy of food and hospitality expenses `rj-i:FoodAndHospitalityExpensesPolicy`	74
Policy of foundation capital and reserves `rj-i:FoundationCapitalAndReservesPolicy`	75
Policy of foundation capital `rj-i:FoundationCapitalPolicy`	76
Policy of funds `rj-i:FundsPolicy`	77
Policy of future profit margins of the acquired portfolio `rj-i:FutureProfitMarginsAcquiredPortfolioPolicy`	78
Policy of general expenses `rj-i:GeneralExpensesPolicy`	79
Policy of general and other reserves `rj-i:GeneralOtherReservesPolicy`	80
Policy of general reserve `rj-i:GeneralReservePolicy`	81
Policy of other government contributions and subsidies `rj-i:GovernmentContributionsAndSubsidiesOtherPolicy`	82
Policy of guarantee contracts `rj-i:GuaranteeContractsPolicy`	83
Policy of impairment of non-current assets `rj-i:ImpairmentAssetsNoncurrentPolicy`	84
Policy of reversal of impairment of non-current assets `rj-i:ImpairmentAssetsNoncurrentReversalPolicy`	85
Policy of impairment of financial assets `rj-i:ImpairmentFinancialAssetsPolicy`	86
Policy of reversal of impairment of financial assets `rj-i:ImpairmentFinancialAssetsReversalPolicy`	87
Policy of impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsPolicy`	88
Policy of reversal of impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsReversalPolicy`	89
Policy of impairment of investment properties `rj-i:ImpairmentInvestmentPropertiesPolicy`	90
Policy of impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipmentPolicy`	91
Policy of reversal of impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipmentReversalPolicy`	92
Policy of impairment of securities `rj-i:ImpairmentSecuritiesPolicy`	93
Policy of reversal of impairment of securities `rj-i:ImpairmentSecuritiesReversalPolicy`	94
Policy of income availability contributions Education `rj-i:IncomeAvailabilityContributionsEducationPolicy`	95
Policy of income availability contributions Healthcare `rj-i:IncomeAvailabilityContributionsHealthcarePolicy`	96
Policy of income from other care services `rj-i:IncomeCareServicesOtherPolicy`	97
Policy of income from care services and social support `rj-i:IncomeFromCareServicesAndSocialSupportPolicy`	98
Policy of income from business `rj-i:IncomeFromBusinessPolicy`	99
Policy of Income from individuals other `rj-i:IncomeFromIndividualsOtherPolicy`	100
Policy of income from gifts and from fundraising `rj-i:IncomeGiftsFromFundraisingPolicy`	101
Policy of income health insurance act `rj-i:IncomeHealthInsuranceActPolicy`	102
Policy of income legal budget for acceptable costs Wlz `rj-i:IncomeLegalBudgetAcceptableCostsWlzPolicy`	103
Policy of income Ministry of Security and Justice `rj-i:IncomeMinistryVenJPolicy`	104
Policy of income on third party contracts `rj-i:IncomeOnThirdPartyContractsPolicy`	105
Policy of other income from financial assets and securities `rj-i:IncomeOtherFinancialAssetsSecuritiesPolicy`	106
Policy of income from product/service delivery `rj-i:IncomeProductServiceDeliveryPolicy`	107
Policy of income WMO `rj-i:IncomeWMOPolicy`	108
Policy of income Youth law `rj-i:IncomeYouthLawPolicy`	109
Policy of indirect investment properties on behalf of participants `rj-i:IndirectInvestmentPropertiesOnBehalfOfParticipantsPolicy`	110
Policy of indirect investment properties on behalf of pension fund `rj-i:IndirectInvestmentPropertiesOnBehalfOfPensionFundPolicy`	111
Policy of indirect investments results on behalf of participants `rj-i:IndirectInvestmentResultsOnBehalfOfParticipantsPolicy`	112
Policy of indirect investment results on behalf of pension fund `rj-i:IndirectInvestmentResultsOnBehalfOfPensionFundPolicy`	113
Policy of indirect investments results `rj-i:IndirectInvestmentResultsPolicy`	114
Policy of interest expenses `rj-i:InterestExpensesPolicy`	115
Policy of income from equity funds `rj-i:IncomeFromEquityFundsPolicy`	116
Policy of gained income `rj-i:IncomeFromFundraisingPolicy`	117
Policy of income from affiliated nonprofit organizations `rj-i:IncomeFromRelatedNonProfitOrganizationsPolicy`	118
Policy of income from other nonprofit organizations `rj-i:IncomeFromOtherNonprofitOrganizationsPolicy`	119
Policy of interest income `rj-i:InterestIncomePolicy`	120
Policy of investment properties under development on behalf of participants `rj-i:InvestmentPropertiesInDevelopmentOnBehalfOfParticipantsPolicy`	121
Policy of investment properties under development on behalf of pension fund `rj-i:InvestmentPropertiesInDevelopmentOnBehalfOfPensionFundPolicy`	122
Policy of investment properties in development `rj-i:InvestmentPropertiesInDevelopmentPolicy`	123
Policy of investment properties in exploitation `rj-i:InvestmentPropertiesInExploitationPolicy`	124
Policy of investment properties on behalf of participants `rj-i:InvestmentPropertiesOnBehalfOfParticipantsPolicy`	125
Policy of investment properties on behalf of pension fund `rj-i:InvestmentPropertiesOnBehalfOfPensionFundPolicy`	126
Policy of investments results from dividends `rj-i:InvestmentResultsDividendsPolicy`	127
Policy of investment results of fixed income securities `rj-i:InvestmentResultsFixedIncomeSecuritiesPolicy`	128
Policy of investments results from interest income `rj-i:InvestmentResultsInterestIncomePolicy`	129
Policy of investment results of investment properties `rj-i:InvestmentResultsInvestmentPropertiesPolicy`	130
Policy of other investment results `rj-i:InvestmentResultsInvestmentsOtherPolicy`	131
Policy of investments results on behalf of participants `rj-i:InvestmentResultsOnBehalfOfParticipantsPolicy`	132
Policy of investment results on behalf of pension fund `rj-i:InvestmentResultsOnBehalfOfPensionFundPolicy`	133
Policy of investments results `rj-i:InvestmentResultsPolicy`	134
Policy of investments results from rental income `rj-i:InvestmentResultsRentalIncomePolicy`	135
Policy of investments in bonds, mortgages, debentures and other fixed or variable interest securities on behalf of participants `rj-i:InvestmentsBondsMortgagesDebenturesOtherFixedOrVariableInterestSecuritiesOnBehalfOfParticipantsPolicy`	136
Policy of investments in bonds, mortgages, debentures and other fixed or variable interest securities on behalf of pension fund `rj-i:InvestmentsBondsMortgagesDebenturesOtherFixedOrVariableInterestSecuritiesOnBehalfOfPensionFundPolicy`	137
Policy of investments in other bonds `rj-i:InvestmentsBondsOtherPolicy`	138
Policy of investments in bonds `rj-i:InvestmentsBondsPolicy`	139
Policy of investments in deposits and such on behalf of participants `rj-i:InvestmentsDepositsAndSuchOnBehalfOfParticipantsPolicy`	140
Policy of investments in deposits and such on behalf of pension fund `rj-i:InvestmentsDepositsAndSuchOnBehalfOfPensionFundPolicy`	141
Policy of investments in derivatives on behalf of participants `rj-i:InvestmentsDerivativesOnBehalfOfParticipantsPolicy`	142
Policy of investments in derivatives on behalf of pension fund `rj-i:InvestmentsDerivativesOnBehalfOfPensionFundPolicy`	143
Policy of investments in Dutch state bonds `rj-i:InvestmentsDutchStateBondsPolicy`	144
Policy of investments in fixed income securities on behalf of participants `rj-i:InvestmentsFixedIncomeSecuritiesOnBehalfOfParticipantsPolicy`	145
Policy of investments in fixed income securities on behalf of pension fund `rj-i:InvestmentsFixedIncomeSecuritiesOnBehalfOfPensionFundPolicy`	146
Policy of investments in listed and non-listed investment institutions that invest in fixed income securities on behalf of participants `rj-i:InvestmentsInstitutionsListedNonListedInvestInFixedIncomeSecuritiesOnBehalfOfParticipantsPolicy`	147
Policy of investments in listed and non-listed investment institutions that invest in fixed income securities on behalf of pension fund `rj-i:InvestmentsInstitutionsListedNonListedInvestInFixedIncomeSecuritiesOnBehalfOfPensionFundPolicy`	148
Policy of investments in listed and non-listed investment institutions that invest in shares on behalf of participants `rj-i:InvestmentsInstitutionsListedNonListedInvestInSharesOnBehalfOfParticipantsPolicy`	149
Policy of investments in listed and non-listed investment institutions that invest in shares on behalf of pension fund `rj-i:InvestmentsInstitutionsListedNonListedInvestInSharesOnBehalfOfPensionFundPolicy`	150
Policy of investments in mortgage loans `rj-i:InvestmentsMortgageLoansPolicy`	151
Policy of investments on behalf of participants `rj-i:InvestmentsOnBehalfOfParticipantsPolicy`	152
Policy of investments on behalf of pension fund `rj-i:InvestmentsOnBehalfOfPensionFundPolicy`	153
Policy of investments in options and warrants `rj-i:InvestmentsOptionsWarrantsPolicy`	154
Policy of other investments on behalf of participants `rj-i:InvestmentsOtherOnBehalfOfParticipantsPolicy`	155
Policy of other investments on behalf of pension fund `rj-i:InvestmentsOtherOnBehalfOfPensionFundPolicy`	156
Policy of other investments `rj-i:InvestmentsOtherPolicy`	157
Policy of investments in precious metals `rj-i:InvestmentsPreciousMetalsPolicy`	158
Policy of investments in private loans `rj-i:InvestmentsPrivateLoansPolicy`	159
Policy of investments in real estate in the Netherlands `rj-i:InvestmentsRealEstateInTheNetherlandsPolicy`	160
Policy of investments in other real estate `rj-i:InvestmentsRealEstateOtherPolicy`	161
Policy of investments in real estate `rj-i:InvestmentsRealEstatePolicy`	162
Policy of separated investment deposits of collective agreements for risk of policyholders `rj-i:InvestmentsSeparateDepositsCollectiveAgreementsForRiskOfPolicyholdersPolicy`	163
Policy of investments in listed shares on behalf of participants `rj-i:InvestmentsSharesListedOnBehalfOfParticipantsPolicy`	164
Policy of investments in listed shares on behalf of pension fund `rj-i:InvestmentsSharesListedOnBehalfOfPensionFundPolicy`	165
Policy of investments in non-listed shares on behalf of participants `rj-i:InvestmentsSharesNonListedOnBehalfOfParticipantsPolicy`	166
Policy of investments in non-listed shares on behalf of pension fund `rj-i:InvestmentsSharesNonListedOnBehalfOfPensionFundPolicy`	167
Policy of investments in shares on behalf of participants `rj-i:InvestmentsSharesOnBehalfOfParticipantsPolicy`	168
Policy of investments in shares on behalf of pension fund `rj-i:InvestmentsSharesOnBehalfOfPensionFundPolicy`	169
Policy of investments in shares `rj-i:InvestmentsSharesPolicy`	170
Policy of legacy income `rj-i:LegacyIncomePolicy`	171
Policy of other current liabilities `rj-i:LiabilitiesCurrentOtherPolicy`	172
Policy of current liabilities relating to financing surplus `rj-i:LiabilitiesFinancingSurplusCurrentPolicy`	173
Policy of other liabilities `rj-i:LiabilitiesOtherPolicy`	174
Policy of lotteries income `rj-i:LotteriesIncomePolicy`	175
Policy of maintenance and energy expenses `rj-i:MaintenanceAndEnergyExpensesPolicy`	176
Policy of costs of management and accounting `rj-i:ManagementAndAccountingCostsPolicy`	177
Policy of other management expenses `rj-i:ManagementExpensesOtherPolicy`	178
Policy of management expenses `rj-i:ManagementExpensesPolicy`	179
Policy of management fees `rj-i:ManagementFeesPolicy`	180
Policy of marketing costs `rj-i:MarketingCostsPolicy`	181
Policy of member contributions `rj-i:MemberContributionsPolicy`	182
Policy of member payments (including advance payments) `rj-i:MemberPaymentsPolicy`	183
Policy of liability relating to minimum return guarantee `rj-i:MinimumReturnGuaranteeLiabilityPolicy`	184
Policy of net result `rj-i:NetResultPolicy`	185
Policy of operating expenses including depreciation `rj-i:OperatingExpensesRealEstateIncludingDepreciationPolicy`	186
Policy of other income (including compensation for loaned person and rental property) `rj-i:OperatingIncomeOtherIncomeOtherPolicy`	187
Policy of other services (including 2nd - 4th flow of UMCs for research) `rj-i:OperatingIncomeOtherServicesOtherPolicy`	188
Policy of participations (classified as equity) `rj-i:ParticipationsClassifiedAsEquityPolicy`	189
Policy of participations (classified as liability) `rj-i:ParticipationsClassifiedAsLiabilitiesPolicy`	190
Policy of patient and residents dependent expenses `rj-i:PatientAndResidentsDependentExpensesPolicy`	191
Policy of payables to central cash health care insurance fund `rj-i:PayablesCentralCashAndHealthCareInsuranceFundPolicy`	192
Policy of payables to central cash `rj-i:PayablesCentralCashPolicy`	193
Policy of current payables to members of the cooperative `rj-i:PayablesCooperativeMembersCurrentPolicy`	194
Policy of non-current payables to members of the cooperative `rj-i:PayablesCooperativeMembersNoncurrentPolicy`	195
Policy of payables to members of the cooperative `rj-i:PayablesCooperativeMembersPolicy`	196
Policy of payables relating to derivatives `rj-i:PayablesDerivativesPolicy`	197
Policy of payables relating to employee benefits `rj-i:PayablesEmployeeBenefitsExpensesPolicy`	198
Policy of payables to healthcare providers `rj-i:PayablesHealthcareProvidersPolicy`	199
Policy of payables relating to pension payments `rj-i:PayablesPensionPaymentsPolicy`	200
Policy of payables relating to VPL arrangements received not yet utilised `rj-i:PayablesVPLArrangementsReceivedNotYetUtilisedPolicy`	201
Policy of debts due to vacation days `rj-i:PayablesVacationDaysPolicy`	202
Policy of debts due to holiday pay `rj-i:PayablesHolidayPayPolicy`	203
Policy of payables relating to value transfers `rj-i:PayablesValueTransfersPolicy`	204
Policy of pension administration expenses `rj-i:PensionAdministrationExpensesPolicy`	205
Policy of pension benefits `rj-i:PensionBenefitsPolicy`	206
Policy of pension management expenses `rj-i:PensionManagementExpensesPolicy`	207
Policy of pension receivables `rj-i:PensionReceivablesPolicy`	208
Policy of performance fees `rj-i:PerformanceFeesPolicy`	209
Policy of premium contributions from employers and employees `rj-i:PremiumContributionsEmployersEmployeesPolicy`	210
Policy of premium contributions on behalf of participants `rj-i:PremiumContributionsOnBehalfOfParticipantsPolicy`	211
Policy of premium contributions `rj-i:PremiumContributionsPolicy`	212
Policy of provision actuarial health insurance `rj-i:ProvisionActuarialHealthInsurancePolicy`	213
Policy of provision for aging population `rj-i:ProvisionForAgingPopulationPolicy`	214
Policy of provision for insurance of disability risks `rj-i:ProvisionInsuranceDisabilityRisksPolicy`	215
Policy of provision for pension obligations on behalf of participants `rj-i:ProvisionPensionObligationsOnBehalfOfParticipantsPolicy`	216
Policy of provision for pension obligations on behalf of pension fund `rj-i:ProvisionPensionObligationsOnBehalfOfPensionFundPolicy`	217
Policy of publicity expenses `rj-i:PublicityExpensesPolicy`	218
Policy of purchase value of supplied products `rj-i:PurchaseValueDeliveredProductsPolicy`	219
Policy of real estate in development `rj-i:RealEstateInDevelopmentPolicy`	220
Policy of real estate sold subject to terms and conditions `rj-i:RealEstateSoldSubjectTermsConditionsPolicy`	221
Policy of realised losses on investments `rj-i:RealisedInvestmentsLossesPolicy`	222
Policy of realised profits on investments `rj-i:RealisedInvestmentsProfitsPolicy`	223
Policy of receivables from central cash `rj-i:ReceivablesCentralCashPolicy`	224
Policy of current receivables from members of the cooperative `rj-i:ReceivablesCooperativeMembersCurrentPolicy`	225
Policy of non-current receivables from members of the cooperative `rj-i:ReceivablesCooperativeMembersNoncurrentPolicy`	226
Policy of receivables from members of the cooperative `rj-i:ReceivablesCooperativeMembersPolicy`	227
Policy of receivables relating to financing deficit `rj-i:ReceivablesFinancingDeficitPolicy`	228
Policy of receivables from central cash health care insurance fund `rj-i:ReceivablesFromCentralCashAndHealthCareInsuranceFundPolicy`	229
Policy of receivables from deferred profit sharing `rj-i:ReceivablesFromDeferredProfitSharingPolicy`	230
Policy of receivables from employers `rj-i:ReceivablesFromEmployersPolicy`	231
Policy of receivables from healthcare providers `rj-i:ReceivablesFromHealthcareProvidersPolicy`	232
Policy of receivables from insurance policies not immediately due from current accounts `rj-i:ReceivablesFromInsurancePoliciesNotImmediatelyDueFromCurrentAccountsPolicy`	233
Policy of other receivables from insurance policies not immediately due from current accounts `rj-i:ReceivablesFromInsurancePoliciesOtherNotImmediatelyDueFromCurrentAccountsPolicy`	234
Policy of receivables from the Ministry of OC&W `rj-i:ReceivablesFromMinistryOCWPolicy`	235
Policy of receivables from participants of pension fund `rj-i:ReceivablesFromParticipantsPensionFundPolicy`	236
Policy of receivables from profit sharing not immediately due `rj-i:ReceivablesFromProfitSharingNotImmediatelyDuePolicy`	237
Policy of receivables from value transfers `rj-i:ReceivablesFromValueTransfersPolicy`	238
Policy of other receivables from reinsurance part technical provisions `rj-i:ReceivablesOtherReinsurancePartTechnicalProvisionsPolicy`	239
Policy of receivables from reinsurance `rj-i:ReceivablesReinsurancePolicy`	240
Policy of other contracts reinsurance `rj-i:ReinsuranceOtherContractsPolicy`	241
Policy of reinsurance part technical provisions `rj-i:ReinsurancePartTechnicalProvisionsPolicy`	242
Policy of rental income `rj-i:RentalIncomePolicy`	243
Policy of rental and leasing expenses `rj-i:RentalLeasingExpensesPolicy`	244
Policy of reserve for discretionary profit sharing `rj-i:ReserveDiscretionaryProfitSharingPolicy`	245
Policy of other reserves and funds `rj-i:ReservesAndFundsOtherPolicy`	246
Policy of result before member payments `rj-i:ResultBeforeMemberPaymentsPolicy`	247
Policy of result `rj-i:ResultPolicy`	248
Policy of service fees `rj-i:ServiceFeesPolicy`	249
Policy of settlement contribution received from the healthcare insurance fund `rj-i:SettlementContributionReceivedHealthcareInsuranceFundPolicy`	250
Policy of severance payments `rj-i:SeverancePaymentsPolicy`	251
Policy of expenses relating to share based payments `rj-i:ShareBasedPaymentsExpensesPolicy`	252
Policy of share based payments `rj-i:ShareBasedPaymentsPolicy`	253
Policy of sponsoring contributions `rj-i:SponsoringContributionsPolicy`	254
Policy of subordinated loans `rj-i:SubordinatedLoansPolicy`	255
Policy of provided subsidies and gifts `rj-i:SubsidiesGiftsProvidedPolicy`	256
Policy of subsidy income from central governments relating to Ministry of VWS `rj-i:SubsidyIncomeCentralGovernmentsMinistryVWSPolicy`	257
Policy of subsidy income from central governments relating to Ministry of V&J `rj-i:SubsidyIncomeCentralGovernmentsMinistryVenJPolicy`	258
Policy of other subsidy income from central governments `rj-i:SubsidyIncomeCentralGovernmentsOtherPolicy`	259
Policy of other subsidies, including wage cost subsidies and EU subsidies `rj-i:SubsidyIncomeOtherPolicy`	260
Policy of subsidy income `rj-i:SubsidyIncomePolicy`	261
Policy of subsidy income relating to provinces and municipalities (excluding WMO and Youth law) `rj-i:SubsidyIncomeProvincesMunicipalitiesExcludingWMOYouthLawPolicy`	262
Policy of current subsidy liabilities `rj-i:SubsidyLiabilitiesCurrentPolicy`	263
Policy of non-current subsidy liabilities `rj-i:SubsidyLiabilitiesNoncurrentPolicy`	264
Policy of subsidy liabilities `rj-i:SubsidyLiabilitiesPolicy`	265
Policy of supervision expenses `rj-i:SupervisionExpensesPolicy`	266
Policy of tax payables `rj-i:TaxPayablesPolicy`	267
Policy of tax receivables `rj-i:TaxReceivablesPolicy`	268
Policy of technical provision for discretionary profit sharing obligations `rj-i:TechnicalProvisionDiscretionaryProfitSharingObligationsPolicy`	269
Policy of trade and other receivables `rj-i:TradeOtherReceivablesPolicy`	270
Policy of transaction costs `rj-i:TransactionCostsPolicy`	271
Policy of balance of transfers of rights `rj-i:TransfersOfRightsBalancePolicy`	272
Policy of tuition fees, course fees, training fees and exam fees `rj-i:TuitionCourseTrainingExamFeesPolicy`	273
Policy of unrealised losses on investments `rj-i:UnrealisedInvestmentsLossesPolicy`	274
Policy of unrealised profits on investments `rj-i:UnrealisedInvestmentsProfitsPolicy`	275
Policy of earnings per share `rj-i:EarningsPerSharePolicy`	276
Accounting principles for the valuation of assets and equity and liabilities `jenv-bw2-i:AccountingPrinciplesForTheValuationOfAssetsAndEquityAndLiabilities`	277
Policy of assets `jenv-bw2-i:AssetsPolicy`	278
Policy of non-current assets `jenv-bw2-i:AssetsNoncurrentPolicy`	279
Policy of current assets `jenv-bw2-i:AssetsCurrentPolicy`	280
Accounting principles for determining the result `jenv-bw2-i:AccountingPrinciplesForDeterminingTheResult`	281
Policy of current accruals and deferred income `jenv-bw2-i:AccrualsAndDeferredIncomeCurrentPolicy`	282
Policy of non-current accruals and deferred income `jenv-bw2-i:AccrualsAndDeferredIncomeNoncurrentPolicy`	283
Policy of prepayments and accrued income `jenv-bw2-i:AccruedIncomePolicy`	284
Policy of current advance payments received on orders not yet deducted for asset items `jenv-bw2-i:AdvancesReceivedCurrentPolicy`	285
Policy of non-current advance payments received on orders not yet deducted for asset items `jenv-bw2-i:AdvancesReceivedNoncurrentPolicy`	286
Policy of advances received on orders not yet deducted for asset items `jenv-bw2-i:AdvancesReceivedPolicy`	287
Policy of amortisation of intangible assets `jenv-bw2-i:AmortisationIntangibleAssetsPolicy`	288
Policy of current cheques and bills of exchange payable `jenv-bw2-i:BillsExchangeChequesPayableCurrentPolicy`	289
Policy of non-current cheques and bills of exchange payables `jenv-bw2-i:BillsExchangeChequesPayableNoncurrentPolicy`	290
Policy of cheques and bills of exchange payables `jenv-bw2-i:BillsExchangeChequesPayablePolicy`	291
Policy of called-up contributions for issued share capital `jenv-bw2-i:CalledUpShareCapitalPolicy`	292
Policy of capitalised production costs for own entity `jenv-bw2-i:CapitalisedProductionCostsPolicy`	293
Policy of cash and cash equivalents `jenv-bw2-i:CashAndCashEquivalentsPolicy`	294
Policy of changes in the value of intangible asPolicy of sets and property, plant and equipment `jenv-bw2-i:ChangesInValueIntangibleAssetsPropertyPlantEquipmentPolicy`	295
Policy for increasing or decreasing the stock of finished products and work in progress compared with the previous balance sheet date `jenv-bw2-i:ChangesInventoriesWorkInProgressPolicy`	296
Policy of changes in the value of financial assets and of securities that are part of the current assets `jenv-bw2-i:ChangesValueFinancialAssetsSecuritiesPolicy`	297
Policy of Property, plant and equipment in progress and prepayments of property, plant and equipment `jenv-bw2-i:ConstructionInProgressPrepaymentsPropertyPlantEquipmentPolicy`	298
Policy of investment properties `rj-i:InvestmentPropertiesPolicy`	299
Policy of current convertible borrowings `jenv-bw2-i:ConvertibleBorrowingsCurrentPolicy`	300
Policy of non-current convertible borrowings `jenv-bw2-i:ConvertibleBorrowingsNoncurrentPolicy`	301
Policy of convertible borrowings `jenv-bw2-i:ConvertibleBorrowingsPolicy`	302
Policy of cost of sales `jenv-bw2-i:CostOfSalesPolicy`	303
Policy of costs relating to the incorporation and issuance of shares `jenv-bw2-i:CostsIncorporationShareIssuePolicy`	304
Policy of cost of outsourced work and other external expenses `jenv-bw2-i:CostsOutsourcedWorkOtherExternalExpensesPolicy`	305
Policy of costs of raw materials and consumables `jenv-bw2-i:CostsRawMaterialsConsumablesPolicy`	306
Policy of current debentures, mortgage bonds and other loans `jenv-bw2-i:DebenturesOtherPrivateLoansCurrentPolicy`	307
Policy of non-current debentures, mortgage bonds and other loans `jenv-bw2-i:DebenturesOtherPrivateLoansNoncurrentPolicy`	308
Policy of debentures, mortgage bonds and other loans `jenv-bw2-i:DebenturesOtherPrivateLoansPolicy`	309
Policy of amortisation of intangible assets and depreciation of property, plant and equipment `jenv-bw2-i:DepreciationPropertyPlantEquipmentAmortisationIntangibleAssetsPolicy`	310
Policy of depreciation of property, plant and equipment `jenv-bw2-i:DepreciationPropertyPlantEquipmentPolicy`	311
Policy of development costs `jenv-bw2-i:DevelopmentCostsPolicy`	312
Policy of equity and liabilities `jenv-bw2-i:EquityAndLiabilitiesPolicy`	313
Policy of group equity `jenv-bw2-i:EquityGroupPolicy`	314
Policy of equity `jenv-bw2-i:EquityPolicy`	315
Policy of extraordinary expenses `jenv-bw2-i:ExtraordinaryExpensesPolicy`	316
Policy of extraordinary income `jenv-bw2-i:ExtraordinaryIncomePolicy`	317
Policy of financial assets `jenv-bw2-i:FinancialAssetsPolicy`	318
Policy of general and administrative expenses `jenv-bw2-i:GeneralAdministrativeExpensesPolicy`	319
Policy of costs of goodwill acquired from third party `jenv-bw2-i:GoodwillPolicy`	320
Policy of gross operating result `jenv-bw2-i:GrossMarginPolicy`	321
Policy of gross operating result `jenv-bw2-i:GrossOperatingResultPolicy`	322
Policy of decrease in the value of current assets, provided they surpass the regular decrease in value `jenv-bw2-i:ImpairmentCurrentAssetsPolicy`	323
Policy of income of securities and receivables, that are part of non-current assets `jenv-bw2-i:IncomeReceivablesNoncurrentSecuritiesPolicy`	324
Policy of income tax expense from extraordinary items `jenv-bw2-i:IncomeTaxExpenseExtraordinaryItemsPolicy`	325
Policy of income tax expense from ordinary activities `jenv-bw2-i:IncomeTaxExpenseOrdinaryActivitiesPolicy`	326
Policy of intangible assets `jenv-bw2-i:IntangibleAssetsPolicy`	327
Policy of interest expenses and related expenses `jenv-bw2-i:InterestExpensesRelatedExpensesPolicy`	328
Policy of other interest income and related income `jenv-bw2-i:InterestIncomeRelatedIncomePolicy`	329
Policy of inventories `jenv-bw2-i:InventoriesPolicy`	330
Policy of finished and trade goods `jenv-bw2-i:InventoryFinishedTradeGoodsPolicy`	331
Policy of raw materials and consumables `jenv-bw2-i:InventoryRawMaterialsConsumablesPolicy`	332
Policy of shares, certificates of shares and other types of participating interests in group companies `jenv-bw2-i:InvestmentsInParticipatingInterestsInGroupCompaniesPolicy`	333
Policy of other investments in participating interests `jenv-bw2-i:InvestmentsInParticipatingInterestsOtherPolicy`	334
Policy of land and buildings `jenv-bw2-i:LandAndBuildingsPolicy`	335
Policy of other legal reserves, distinguished by their nature `jenv-bw2-i:LegalReservesPolicy`	336
Policy of legal and statutory reserves `jenv-bw2-i:LegalStatutoryReservesPolicy`	337
Policy of current liabilities `jenv-bw2-i:LiabilitiesCurrentPolicy`	338
Policy of non-current liabilities `jenv-bw2-i:LiabilitiesNoncurrentPolicy`	339
Policy of machinery `jenv-bw2-i:MachineryPolicy`	340
Policy of net operating result `jenv-bw2-i:NetOperatingResultPolicy`	341
Policy of net result after tax `jenv-bw2-i:NetResultAfterTaxPolicy`	342
Policy of net revenue `jenv-bw2-i:NetRevenuePolicy`	343
Policy of share in group equity not accrued to legal entity `jenv-bw2-i:NoncontrollingInterestPolicy`	344
Policy of other operating expenses `jenv-bw2-i:OperatingExpensesOtherPolicy`	345
Policy of operating expenses `jenv-bw2-i:OperatingExpensesPolicy`	346
Policy of other operating income `jenv-bw2-i:OperatingIncomeOtherPolicy`	347
Policy of operating income `jenv-bw2-i:OperatingIncomePolicy`	348
Policy of costs of acquisition of patents, trademarks and other rights `jenv-bw2-i:PatentsTrademarksOtherRightsPolicy`	349
Policy of current payables to banks `jenv-bw2-i:PayablesBanksCurrentPolicy`	350
Non-current policy of payables to banks `jenv-bw2-i:PayablesBanksNoncurrentPolicy`	351
Policy of payables to banks `jenv-bw2-i:PayablesBanksPolicy`	352
Policy of current payables to group companies `jenv-bw2-i:PayablesGroupCompaniesCurrentPolicy`	353
Policy of non-current payables to group companies `jenv-bw2-i:PayablesGroupCompaniesNoncurrentPolicy`	354
Policy of payables to group companies `jenv-bw2-i:PayablesGroupCompaniesPolicy`	355
Policy of current other payables `jenv-bw2-i:PayablesOtherCurrentPolicy`	356
Policy of non-current other payables `jenv-bw2-i:PayablesOtherNoncurrentPolicy`	357
Policy of other payables `jenv-bw2-i:PayablesOtherPolicy`	358
Policy of current payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity `jenv-bw2-i:PayablesShareholdersParticipatingInterestsCurrentPolicy`	359
Policy of non-current payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity `jenv-bw2-i:PayablesShareholdersParticipatingInterestsNoncurrentPolicy`	360
Policy of payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity `jenv-bw2-i:PayablesShareholdersParticipatingInterestsPolicy`	361
Policy of current pension related payables `jenv-bw2-i:PensionPayablesCurrentPolicy`	362
Policy of non-current pension related payables `jenv-bw2-i:PensionPayablesNoncurrentPolicy`	363
Policy of pension related payables `jenv-bw2-i:PensionPayablesPolicy`	364
Policy of prepayments of intangible assets `jenv-bw2-i:PrepaymentsIntangibleAssetsPolicy`	365
Policy of prepayments of inventories `jenv-bw2-i:PrepaymentsInventoriesPolicy`	366
Policy of property, plant and equipment not used in the production process `jenv-bw2-i:PropertyPlantEquipmentNotUsedInOperationsPolicy`	367
Policy of property, plant and equipment `jenv-bw2-i:PropertyPlantEquipmentPolicy`	368
Policy of provisions for pension obligations `jenv-bw2-i:ProvisionPensionObligationsPolicy`	369
Policy of provision for tax liabilities `jenv-bw2-i:ProvisionTaxLiabilitiesPolicy`	370
Policy of other provisions `jenv-bw2-i:ProvisionsOtherPolicy`	371
Policy of provisions `jenv-bw2-i:ProvisionsPolicy`	372
Policy of current receivables from group companies `jenv-bw2-i:ReceivablesGroupCompaniesCurrentPolicy`	373
Policy of non-current receivables from group companies `jenv-bw2-i:ReceivablesGroupCompaniesNoncurrentPolicy`	374
Policy of current other receivables `jenv-bw2-i:ReceivablesOtherCurrentPolicy`	375
Policy of non-current other receivables `jenv-bw2-i:ReceivablesOtherNoncurrentPolicy`	376
Policy of receivables `jenv-bw2-i:ReceivablesPolicy`	377
Policy of 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:ReceivablesShareholdersParticipatingInterestsCurrentPolicy`	378
Policy of non-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:ReceivablesShareholdersParticipatingInterestsNoncurrentPolicy`	379
Policy of other reserves `jenv-bw2-i:ReservesOtherPolicy`	380
Policy of result from extraordinary items after tax `jenv-bw2-i:ResultAfterTaxExtraordinaryItemsPolicy`	381
Policy of result from ordinary activities after tax `jenv-bw2-i:ResultAfterTaxOrdinaryActivitiesPolicy`	382
Policy of result after tax `jenv-bw2-i:ResultAfterTaxPolicy`	383
Policy of profit (loss) attributable to non-controlling interest not accrued to legal entity `jenv-bw2-i:ResultAttributableNoncontrollingInterestPolicy`	384
Policy of result from ordinary activities before tax `jenv-bw2-i:ResultBeforeTaxOrdinaryActivitiesPolicy`	385
Policy of undistributed profit `jenv-bw2-i:RetainedEarningsPolicy`	386
Policy of revaluation reserves `jenv-bw2-i:RevaluationReservePolicy`	387
Policy of current securities `jenv-bw2-i:SecuritiesCurrentPolicy`	388
Policy of non-current other securities `jenv-bw2-i:SecuritiesOtherNoncurrentPolicy`	389
Policy of selling expenses `jenv-bw2-i:SellingExpensesPolicy`	390
Policy of share capital `jenv-bw2-i:ShareCapitalPolicy`	391
Policy of share in results of participating interests `jenv-bw2-i:ShareInResultsParticipatingInterestsPolicy`	392
Policy of share premium `jenv-bw2-i:SharePremiumPolicy`	393
Policy of social security contributions `jenv-bw2-i:SocialSecurityContributionsPolicy`	394
Policy of statutory reserves `jenv-bw2-i:StatutoryReservesPolicy`	395
Policy of other tangible assets `jenv-bw2-i:TangibleAssetsOtherPolicy`	396
Policy of current payables relating to taxes and social security contributions `jenv-bw2-i:TaxesSocialSecurityContributionsPayableCurrentPolicy`	397
Policy of non-current payables relating to taxes and social security contributions `jenv-bw2-i:TaxesSocialSecurityContributionsPayableNoncurrentPolicy`	398
Policy of payables relating to taxes and social security contributions `jenv-bw2-i:TaxesSocialSecurityContributionsPayablePolicy`	399
Policy of current trade payables `jenv-bw2-i:TradePayablesCurrentPolicy`	400
Policy of non-current trade payables `jenv-bw2-i:TradePayablesNoncurrentPolicy`	401
Policy of trade payables `jenv-bw2-i:TradePayablesPolicy`	402
Policy of trade receivables `jenv-bw2-i:TradeReceivablesPolicy`	403
Policy of wages `jenv-bw2-i:WagesSalariesPolicy`	404
Policy of work in progress `jenv-bw2-i:WorkInProgressPolicy`	405
Disclosure of the current value of property, plant and equipment `jenv-bw2-i:PropertyPlantEquipmentCurrentValueDisclosure`	406
Disclosure of the current value of agricultural inventories `jenv-bw2-i:AgriculturalInventoriesCurrentValueDisclosure`	407