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RJ 660 - Educational institutions

Dimensional Model

Primary Items

Type	including
Role	urn:rj:linkrole:annual-reporting-guidelines-660

Type	Element
Hypercube	Validation [Table] `sbr-dim:ValidationTable`

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XBRL Model Project

Label/QName
Primary domain [Line items] `sbr-dim:ValidationLineItems`
Explanation if the signal value of excessive public equity, as used by the Education Inspectorate, is exceeded `rj-i:ExcessValueAlertExplanation`
Explanation of the subsidies provided by the Minister of Education, Culture and Science or the Minister for Primary and Secondary Education and the Media `rj-i:SubsidiesProvidedExplanation`
Balance as at 31 December reporting year `rj-i:SubsidyIncomeAnySurplusBalance`
Description of the main risks and uncertainties `rj-i:ContinuityRisksAndUncertaintiesDescription`
Disclosure of receivables VO from the Ministry of OC&W `rj-i:ReceivablesFromMinistryOCWDisclosure`
Indication of the main contract education activities of the related party `rj-i:RelatedPartyMainActivitiesContractTeachingIndication`
Indication of the main activities related to contract research of the related party `rj-i:RelatedPartyMainActivitiesContractualResearchIndication`
Indication of the most important activities with regard to other matters of the related party `rj-i:RelatedPartyMainActivitiesOtherIndication`
Indication of the most important activities with regard to real estate of the related party `rj-i:RelatedPartyMainActivitiesRealEstateIndication`
Accountability Memorandum 'Clarity in funding' (educational institution for higher education or vocational education and adult education) `rj-i:ResponsibilityMemo`
Description of the facilitation of employee participation for the year 2021 to 2024 `rj-i:FacilitationParticipationByCompetentAuthorityDescription`
Description of stakeholder engagement for the years 2021 to 2024 `rj-i:InvolvementStakeholdersByCompetentAuthorityDescription`
Description of a reflection of the co-determination on the plan for the years 2021 to 2024 `rj-i:ReflectionByCompetentAuthorityDescription`
Accountability Quality agreements `rj-i:ResponsibilityProgressProcessQualityStandards`
Explanation regarding the use of the (temporary) transitional provision for major maintenance by an educational institution `rj-i:TransitionalArrangementProvisionMajorMaintenanceEducation`
Accommodation costs `rj-i:AccommodationCosts`
Adjustments for depreciation and amortisation expense `rj-i:AdjustmentsDepreciationAndAmortisationExpense`
Adjustments for (reversal of) impairment recognised in profit or loss `rj-i:AdjustmentsImpairmentLossReversalImpairmentLossRecognisedInProfitLoss`
Adjustments to reconcile to the operating result `rj-i:AdjustmentsReconcileOperatingResult`
Description of affairs with an impact on staffing `rj-i:AffairsImpactStaffingDescription`
Disclosure of the analysis of the differences between the actual figures and those of the previous financial reporting period `rj-i:AnalysisDifferencesActualCurrentAndPreviousFinancialReportingPeriodDisclosure`
Disclosure of analysis of differences between the budget and actuals `rj-i:AnalysisDifferencesBudgettedActualDisclosure`
Assets `jenv-bw2-i:Assets`
Current assets `jenv-bw2-i:AssetsCurrent`
Non-current assets `jenv-bw2-i:AssetsNoncurrent`
Average duration of the compensation in connection with the Student Financial Support Fund `rj-i:AverageDurationExpenditureRelatingFromStudentFinancialSupportFund`
Average level of compensation in connection with the Student Financial Support Fund `rj-i:AverageExpenditureRelatingFromStudentFinancialSupportFund`
Balance of income and expenses `rj-i:BalanceIncomeAndExpenses`
Cash and cash equivalents `jenv-bw2-i:CashAndCashEquivalents`
Cash flows from (used in) financing activities `rj-i:CashFlowFinancingActivities`
Cash flows from (used in) operations `rj-i:CashFlowFromOperations`
Cash flows from (used in) investing activities `rj-i:CashFlowInvestingActivities`
Cash flows from (used in) operating activities `rj-i:CashFlowOperatingActivities`
Contributions of central governments `rj-i:CentralGovernmentContributions`
Central government contributions minus the amount relating to the workplace function (university with university medical center) `rj-i:CentralGovernmentContributionsMinusWorkplaceFunction`
Central government contributions relating to the workplace function (university with university medical center) `rj-i:CentralGovernmentContributionsWorkplaceFunction`
Disclosure of the central government contributions relating to the workplace function (university with university medical center) `rj-i:CentralGovernmentContributionsWorkplaceFunctionDisclosure`
Changes in borrowings `rj-i:ChangesInBorrowings`
Changes in working capital `rj-i:ChangesWorkingCapital`
Disclosure of the continuity section `rj-i:ContinuitySectionDisclosure`
Disclosure of the costs of the own organisation `rj-i:CostsOfOwnOrganisationDisclosure`
Depreciation of other property, plant and equipment and amortisation of intangible assets `jenv-bw2-i:DepreciationOtherPropertyPlantEquipmentAmortisationIntangibleAssets`
Description of the developments in matters for which expectations were stated in the previous management report `rj-i:DevelopmentsInMattersExpectationsStatedPreviousManagementReportDescription`
Description of the competent authority in the management report on the relevant political or social themes published by the Minister of Education, Culture and Science for the reporting year in question `rj-i:RelevantPoliticalAspectsDescription`
Designated fund (private) `rj-i:DesignatedFundPrivate`
Designated fund (public) `rj-i:DesignatedFundPublic`
Designated reserve (private) `rj-i:DesignatedReservePrivate`
Designated reserve (public) `rj-i:DesignatedReservePublic`
Designated reserves `rj-i:DesignatedReserves`
Description of the developments as a result of internal and external quality management `rj-i:DevelopmentsInternalExternalQualityManagementDescription`
Description of the developments with or in relation to related parties `rj-i:DevelopmentsRelatedPartiesDescription`
Description of education performance `rj-i:EducationPerformanceDescription`
Description of educational and education programmatic affairs `rj-i:EducationalEducationprogrammaticAffairsDescription`
Expenses of employee benefits `jenv-bw2-i:EmployeeBenefitsExpenses`
Equity `jenv-bw2-i:Equity`
Equity and liabilities `jenv-bw2-i:EquityAndLiabilities`
Disclosure of special provisions in the articles of association relating to equity `rj-i:EquitySpecialProvisionsArticlesAssociationDisclosure`
Expenditure relating to the student financial support fund `rj-i:ExpenditureRelatingFromStudentFinancialSupportFund`
Expense claims of and payments to managing directors `rj-i:ExpenseClaimsPaymentsManagingDirectors`
Disclosure of expense claims of and payments to managing directors (higher education educational institution) `rj-i:ExpenseClaimsPaymentsManagingDirectorsDisclosure`
Other expense claims of and payments to managing directors `rj-i:ExpenseClaimsPaymentsManagingDirectorsOther`
Expenses `jenv-bw2-i:Expenses`
Expenses of Education and Research (O&O) of satellite organisations of the medical cluster `rj-i:ExpensesEducationAndResearchSatelliteOrganisationsMedicalCluster`
Other expenses `jenv-bw2-i:ExpensesOther`
Extraordinary income and expenses `rj-i:ExtraordinaryIncomeExpenses`
Extraordinary result (from operating activities) `rj-i:ExtraordinaryResultClassifiedAsOperatingActivities`
Financial assets `jenv-bw2-i:FinancialAssets`
Financial income and expenses `rj-i:FinancialIncomeExpenses`
General reserve `rj-i:GeneralReserve`
Description of governance developments `rj-i:GovernanceDevelopmentsDescription`
Other government contributions and subsidies `rj-i:GovernmentContributionsAndSubsidiesOther`
Income `jenv-bw2-i:Income`
Income from Education and Research (O&O) `rj-i:IncomeFromEducationAndResearch`
Disclosure of income from Education and Research (O&O) `rj-i:IncomeFromEducationAndResearchDisclosure`
Expenses of faculty tasks relating to income from Education and Research (O&O) `rj-i:IncomeFromEducationAndResearchRelatingExpensesFacultyTasks`
Income from Education and Research (O&O) of satellite organisations of the medical cluster `rj-i:IncomeFromEducationAndResearchSatelliteOrganisationsMedicalCluster`
Income on third party contracts `rj-i:IncomeOnThirdPartyContracts`
Other income `jenv-bw2-i:IncomeOther`
Income tax expense `jenv-bw2-i:IncomeTaxExpense`
Increase (decrease) in cash and cash equivalents `rj-i:IncreaseDecreaseCashAndCashEquivalents`
Decrease (increase) in inventories `rj-i:IncreaseDecreaseInInventories`
Increase (decrease) in liabilities `rj-i:IncreaseDecreaseInLiabilities`
Decrease (increase) in receivables `rj-i:IncreaseDecreaseInReceivables`
Increase (decrease) in provisions `rj-i:IncreaseDecreaseProvisions`
Intangible assets `jenv-bw2-i:IntangibleAssets`
Interest paid (from operating activities) `rj-i:InterestPaidClassifiedAsOperatingActivities`
Interest received (from operating activities) `rj-i:InterestReceivedClassifiedAsOperatingActivities`
Inventories `jenv-bw2-i:Inventories`
Other legal reserves `jenv-bw2-i:LegalReserves`
Current liabilities `jenv-bw2-i:LiabilitiesCurrent`
Non-current liabilities `jenv-bw2-i:LiabilitiesNoncurrent`
Description of the expectations of management relating to the main developments `rj-i:ManagementExpectationsMainDevelopmentsDescription`
Description of the expectations of management relating to the main developments of changes in the reserves and provisions `rj-i:ManagementExpectationsMainDevelopmentsOfChangesInReservesAndProvisionsDescription`
Description of the expectations of management relating to the main developments of contract activities `rj-i:ManagementExpectationsMainDevelopmentsOfContractActivitiesDescription`
Description of the expectations of management relating to the main developments of housing policies `rj-i:ManagementExpectationsMainDevelopmentsOfHousingPoliciesDescription`
Description of the expectations of management relating to the main developments of income and expenses `rj-i:ManagementExpectationsMainDevelopmentsOfIncomeExpensesDescription`
Description of the expectations of management relating to the main developments of other planned investments and projects `rj-i:ManagementExpectationsMainDevelopmentsOfOtherPlannedInvestmentsProjectsDescription`
Description of matters with political or social impact `rj-i:MattersPoliticalSocialImpactDescription`
Disclosure of multi-annual budgets `rj-i:MultiAnnualBudgetsDisclosure`
Net cash flows `rj-i:NetCashFlows`
Net result after tax attributable to the legal entity `jenv-bw2-i:NetResultAfterTax`
New borrowings `rj-i:NewBorrowings`
Number of non-EER-students who are financially supported by the Student Financial Support Fund `rj-i:NumberOfNonEERStudentsFinanciallySupportedByStudentFinancialSupportFund`
Number of pupils / participants / students `rj-i:NumberOfStudents`
Number of students who act as board members of study or student associations recognized by the institution or in student participation who are financially supported by the Student Financial Support Fund `rj-i:NumberOfStudentsActAsBoardMembersFinanciallySupportedByStudentFinancialSupportFund`
Disclosure of number of pupils / participants / students `rj-i:NumberOfStudentsDisclosure`
Number of students with regard to exceptional performance in the field of sport or culture who are financially supported by the Student Financial Support Fund `rj-i:NumberOfStudentsExceptionalPerformanceSportOrCultureFinanciallySupportedByStudentFinancialSupportFund`
Number of students who have applied for compensation in connection with the Student Financial Support Fund `rj-i:NumberOfStudentsFinanciallySupportRequestedByStudentFinancialSupportFund`
Number of students who are financially supported by the Student Financial Support Fund `rj-i:NumberOfStudentsFinanciallySupportedByStudentFinancialSupportFund`
Number of students in situations of force majeure who are financially supported by the Student Financial Support Fund `rj-i:NumberOfStudentsForceMajeureSituationsFinanciallySupportedByStudentFinancialSupportFund`
Number of other students who are financially supported by the Student Financial Support Fund `rj-i:NumberOfStudentsOtherFinanciallySupportedByStudentFinancialSupportFund`
Number of students with regard to outgoing scholarships who are financially supported by the Student Financial Support Fund `rj-i:NumberOfStudentsOutgoingScholarshipsFinanciallySupportedByStudentFinancialSupportFund`
Operating result (used in cash flow statement) `rj-i:OperatingResultCashFlow`
Current payables to other affiliated companies `jenv-bw2-i:PayablesOtherAffiliatedCompaniesCurrent`
Non-current payables to other affiliated companies `jenv-bw2-i:PayablesOtherAffiliatedCompaniesNoncurrent`
Information regarding the Arrangement of pledging and borrowing `rj-i:PledgingBorrowingArrangementInformation`
Maturities of the pledging and borrowing arrangements `rj-i:PledgingBorrowingArrangementMaturities`
Policy and implementation of the pledging and borrowing arrangement `rj-i:PledgingBorrowingArrangementPolicyImplementation`
Types and extent of the pledging and borrowing arrangements `rj-i:PledgingBorrowingArrangementTypesAndExtent`
Information regarding the policies on controlling the payments due to termination of the employment `rj-i:PoliciesControllingPaymentsDueToTerminationOfTheEmploymentInformation`
Information regarding the policies on handling complaints `rj-i:PoliciesHandlingComplaintsInformation`
Description of the presence and operation of the internal risk management system `rj-i:PresenceAndOperationOfInternalRiskManagementSystemDescription`
Proceeds from sales of intangible assets `rj-i:ProceedsSalesIntangibleAssets`
Proceeds from sales of property, plant and equipment `rj-i:ProceedsSalesPropertyPlantAndEquipment`
Property, plant and equipment `jenv-bw2-i:PropertyPlantEquipment`
Provisions `jenv-bw2-i:Provisions`
Purchase of intangible assets `rj-i:PurchaseIntangibleAssets`
Purchase of participating interests and partnerships `rj-i:PurchaseOfParticipatingInterestsAndPartnerships`
Purchase of other financial assets `rj-i:PurchaseOtherFinancialAssets`
Purchase of property, plant and equipment `rj-i:PurchasePropertyPlantEquipment`
Receivables `jenv-bw2-i:Receivables`
Receivables VO from the Ministry of OC&W `rj-i:ReceivablesFromMinistryOCW`
Current receivables from other affiliated companies `jenv-bw2-i:ReceivablesOtherAffiliatedCompaniesCurrent`
Non-current receivables from other affiliated companies `jenv-bw2-i:ReceivablesOtherAffiliatedCompaniesNoncurrent`
Rate of consolidation of the related party `rj-i:RelatedPartyConsolidationRate`
Date of the last available financial statements of the related party `rj-i:RelatedPartyDateLastFinancialStatements`
Equity of the related party according to the last available financial statements `rj-i:RelatedPartyEquityLastFinancialStatements`
Income of the related party according to the last available financial statements `rj-i:RelatedPartyIncomeLastFinancialStatements`
Legal form of the related party `rj-i:RelatedPartyLegalForm`
Indication of the main activities of the related party `rj-i:RelatedPartyMainActivitiesIndication`
Rate of participation in the related party `rj-i:RelatedPartyParticipationRate`
Registered office of the related party `rj-i:RelatedPartyRegisteredOffice`
Result of the related party according to the last available financial statements `rj-i:RelatedPartyResultsLastFinancialStatements`
Severally liable for the liabilities of the related party (Y/N) `rj-i:RelatedPartySeverallyLiableForLiabilities`
Repayments of borrowings `rj-i:RepaymentsBorrowings`
Representation expenses `rj-i:RepresentationExpenses`
Other reserves and funds `rj-i:ReservesAndFundsOther`
Result after tax `jenv-bw2-i:ResultAfterTax`
Profit (loss) attributable to non-controlling interest not accrued to legal entity `jenv-bw2-i:ResultAttributableNoncontrollingInterest`
Result before tax `jenv-bw2-i:ResultBeforeTax`
Statement of the destination of the profit or the processing of the loss `jenv-bw2-i:ResultsAppropriationStatement`
Statement of the proposed appropriation of the result `jenv-bw2-i:ResultsAppropriationProposalStatement`
Revaluation reserves `jenv-bw2-i:RevaluationReserve`
Current securities `jenv-bw2-i:SecuritiesCurrent`
Description in the composition of reportable segments `rj-i:SegmentReportingChangesCompositionDescription`
Disclosure of segment information `rj-i:SegmentReportingDisclosure`
Policy of segment information `rj-i:SegmentReportingPolicy`
Share in results of participating interests `jenv-bw2-i:ShareInResultsParticipatingInterests`
Staffing level of management `rj-i:StaffingLevelManagement`
Disclosure of staffing level of management `rj-i:StaffingLevelManagementDisclosure`
Staffing level of supporting staff / other employees `rj-i:StaffingLevelOtherEmployees`
Disclosure of staffing level of supporting staff / other employees `rj-i:StaffingLevelOtherEmployeesDisclosure`
Staffing level of scientific staff `rj-i:StaffingLevelScientificStaff`
Disclosure of staffing level of scientific staff `rj-i:StaffingLevelScientificStaffDisclosure`
Staffing level of primary staff / teaching staff `rj-i:StaffingLevelTeachingStaff`
Disclosure of staffing level of primary staff / teaching staff `rj-i:StaffingLevelTeachingStaffDisclosure`
Statutory reserves `jenv-bw2-i:StatutoryReserves`
Disclosure of students who are financially supported by the Financial Support Fund `rj-i:StudentsFinanciallySupportedByFinancialSupportFundDisclosure`
The activities were fully implemented and completed at the end of the reporting year in accordance with the subsidy decision (Y/N) `rj-i:SubsidyIncomeActivitiesFullyPerformedAndCompletedAtPeriodEndInAccordanceWithConditions`
Amount of allocation of subsidy income `rj-i:SubsidyIncomeAllocationAmount`
Characteristic of allocation of subsidy income `rj-i:SubsidyIncomeAllocationCharacteristic`
Date of allocation of subsidy income `rj-i:SubsidyIncomeAllocationDate`
Any surplus of the subsidy income to be settled `rj-i:SubsidyIncomeAnySurplusToBeSettled`
Balance of subsidy income still to spend `rj-i:SubsidyIncomeBalanceStillToSpend`
Subsidy income from companies `rj-i:SubsidyIncomeCompanies`
Disclosure of subsidy conditions `rj-i:SubsidyIncomeConditionsDisclosure`
Disclosure of subsidy income `rj-i:SubsidyIncomeDisclosure`
Eligible costs in the year under review `rj-i:SubsidyIncomeExpensesUtilisation`
Expenses relating to the utilisation of the subsidy income during the reporting period `rj-i:SubsidyIncomeExpensesUtilisationDuringReportingPeriod`
Subsidy income from international organisations `rj-i:SubsidyIncomeInternationalOrganisations`
Subsidy income from KNAW (Royal Academy of Sciences) `rj-i:SubsidyIncomeKNAW`
Subsidy income from NWO (Dutch Organisation for Scientific Research) `rj-i:SubsidyIncomeNWO`
Subsidy income from national governments `rj-i:SubsidyIncomeNationalGovernments`
Subsidy income from other national governments `rj-i:SubsidyIncomeNationalGovernmentsOther`
Subsidy income from other non-profit organisations `rj-i:SubsidyIncomeNonProfitOrganisationsOther`
Subsidy income received before the reporting period `rj-i:SubsidyIncomeReceivedBeforeReportingPeriod`
Subsidy income received during reporting period `rj-i:SubsidyIncomeReceivedDuringReportingPeriod`
Grant income received up to and including the previous reporting year `rj-i:SubsidyIncomeReceivedUpToAndIncludingReportingPeriod`
Report of the supervisory body `rj-i:SupervisoryBodyReport`
Travel and accommodation expenses abroad `rj-i:TravelExpensesAbroad`
Travel and accommodation expenses inland `rj-i:TravelExpensesInland`
Tuition fees, course fees, training fees and exam fees `rj-i:TuitionCourseTrainingExamFees`