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RJ 315 - Exemptions for medium-sized legal entities

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Arc name	definitionArc
Arc role	http://xbrl.org/int/dim/arcrole/domain-member
Link role	urn:rj:linkrole:annual-reporting-guidelines-315

Concept	Order
Primary domain [Line items] `sbr-dim:ValidationLineItems`
Accruals and deferred income `jenv-bw2-i:AccrualsAndDeferredIncome`	1
Prepayments and accrued income `jenv-bw2-i:AccruedIncome`	2
Assets `jenv-bw2-i:Assets`	3
Current assets `jenv-bw2-i:AssetsCurrent`	4
Non-current assets `jenv-bw2-i:AssetsNoncurrent`	5
Cash and cash equivalents `jenv-bw2-i:CashAndCashEquivalents`	6
Property, plant and equipment in progress and prepayments of property, plant and equipment `jenv-bw2-i:ConstructionInProgressPrepaymentsPropertyPlantEquipment`	7
Debentures, mortgage bonds and other loans `jenv-bw2-i:DebenturesOtherPrivateLoans`	8
Equity `jenv-bw2-i:Equity`	9
Equity and liabilities `jenv-bw2-i:EquityAndLiabilities`	10
Financial assets `jenv-bw2-i:FinancialAssets`	11
Other financial assets `rj-i:FinancialAssetsOther`	12
Description of the form in which collateral is provided for the total of the debts `rj-i:FormCollateralProvidedTotalDebtsDescription`	13
Costs of goodwill acquired from third party `jenv-bw2-i:Goodwill`	14
Gross operating result `jenv-bw2-i:GrossMargin`	15
Intangible assets `jenv-bw2-i:IntangibleAssets`	16
Other intangible assets `rj-i:IntangibleAssetsOther`	17
Inventories `jenv-bw2-i:Inventories`	18
Shares, certificates of shares and other types of participating interests in group companies `jenv-bw2-i:InvestmentsInParticipatingInterestsInGroupCompanies`	19
Other investments in participating interests `jenv-bw2-i:InvestmentsInParticipatingInterestsOther`	20
Land and buildings `jenv-bw2-i:LandAndBuildings`	21
Other legal reserves `jenv-bw2-i:LegalReserves`	22
Liabilities `jenv-bw2-i:Liabilities`	23
Amount of secured current liabilities `rj-i:LiabilitiesCurrentSecuredAmount`	24
Amount of secured non-current liabilities `rj-i:LiabilitiesNoncurrentSecuredAmount`	25
Amount of secured liabilities `rj-i:LiabilitiesSecuredAmount`	26
Specification of secured liabilities and form of separation `jenv-bw2-i:LiabilitiesSecuredStatement`	27
Machinery `jenv-bw2-i:Machinery`	28
Ratio, to what extent, net sales relative to those of the previous period is increased or decreased `jenv-bw2-i:NetRevenueRatioMovementComparedToPriorPeriod`	29
Disclosure of ratio of the movement of net revenue compared to prior period `jenv-bw2-i:NetRevenueRatioMovementComparedToPriorPeriodDisclosure`	30
Disclosure of off-balance sheet commitments `jenv-bw2-i:OffBalanceSheetCommitmentsDisclosure`	31
Disclosure of contingent liabilities on behalf of group companies `jenv-bw2-i:OffBalanceSheetCommitmentsOnBehalfOfGroupCompaniesDisclosure`	32
Payables to banks `jenv-bw2-i:PayablesBanks`	33
Payables to group companies `jenv-bw2-i:PayablesGroupCompanies`	34
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:PayablesShareholdersParticipatingInterests`	35
Property, plant and equipment `jenv-bw2-i:PropertyPlantEquipment`	36
Description of the limited business or personal right of use of property, plant and equipment `jenv-bw2-i:PropertyPlantEquipmentLimitedBusinessOrPersonalRightOfUseDescription`	37
Property, plant and equipment not used in the production process `jenv-bw2-i:PropertyPlantEquipmentNotUsedInOperations`	38
Provisions for pension obligations `jenv-bw2-i:ProvisionPensionObligations`	39
Provision for tax liabilities `jenv-bw2-i:ProvisionTaxLiabilities`	40
Provisions `jenv-bw2-i:Provisions`	41
Receivables `jenv-bw2-i:Receivables`	42
Current receivables from group companies `jenv-bw2-i:ReceivablesGroupCompaniesCurrent`	43
Non-current receivables from group companies `jenv-bw2-i:ReceivablesGroupCompaniesNoncurrent`	44
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`	45
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:ReceivablesShareholdersParticipatingInterestsNoncurrent`	46
Other reserves `jenv-bw2-i:ReservesOther`	47
Undistributed profit `jenv-bw2-i:RetainedEarnings`	48
Revaluation reserves `jenv-bw2-i:RevaluationReserve`	49
Current securities `jenv-bw2-i:SecuritiesCurrent`	50
Share capital `jenv-bw2-i:ShareCapital`	51
Share premium `jenv-bw2-i:SharePremium`	52
Statutory reserves `jenv-bw2-i:StatutoryReserves`	53
Other tangible assets `jenv-bw2-i:TangibleAssetsOther`	54