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RJ 315 - Exemptions for medium-sized legal entities

Dimensional Model

Primary Items

Type	including
Role	urn:rj:linkrole:annual-reporting-guidelines-315

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

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XBRL Model Project

Label/QName
Primary domain [Line items] `sbr-dim:ValidationLineItems`
Accruals and deferred income `jenv-bw2-i:AccrualsAndDeferredIncome`
Prepayments and accrued income `jenv-bw2-i:AccruedIncome`
Assets `jenv-bw2-i:Assets`
Current assets `jenv-bw2-i:AssetsCurrent`
Non-current assets `jenv-bw2-i:AssetsNoncurrent`
Cash and cash equivalents `jenv-bw2-i:CashAndCashEquivalents`
Property, plant and equipment in progress and prepayments of property, plant and equipment `jenv-bw2-i:ConstructionInProgressPrepaymentsPropertyPlantEquipment`
Debentures, mortgage bonds and other loans `jenv-bw2-i:DebenturesOtherPrivateLoans`
Equity `jenv-bw2-i:Equity`
Equity and liabilities `jenv-bw2-i:EquityAndLiabilities`
Financial assets `jenv-bw2-i:FinancialAssets`
Other financial assets `rj-i:FinancialAssetsOther`
Description of the form in which collateral is provided for the total of the debts `rj-i:FormCollateralProvidedTotalDebtsDescription`
Costs of goodwill acquired from third party `jenv-bw2-i:Goodwill`
Gross operating result `jenv-bw2-i:GrossMargin`
Intangible assets `jenv-bw2-i:IntangibleAssets`
Other intangible assets `rj-i:IntangibleAssetsOther`
Inventories `jenv-bw2-i:Inventories`
Shares, certificates of shares and other types of participating interests in group companies `jenv-bw2-i:InvestmentsInParticipatingInterestsInGroupCompanies`
Other investments in participating interests `jenv-bw2-i:InvestmentsInParticipatingInterestsOther`
Land and buildings `jenv-bw2-i:LandAndBuildings`
Other legal reserves `jenv-bw2-i:LegalReserves`
Liabilities `jenv-bw2-i:Liabilities`
Amount of secured current liabilities `rj-i:LiabilitiesCurrentSecuredAmount`
Amount of secured non-current liabilities `rj-i:LiabilitiesNoncurrentSecuredAmount`
Amount of secured liabilities `rj-i:LiabilitiesSecuredAmount`
Specification of secured liabilities and form of separation `jenv-bw2-i:LiabilitiesSecuredStatement`
Machinery `jenv-bw2-i:Machinery`
Ratio, to what extent, net sales relative to those of the previous period is increased or decreased `jenv-bw2-i:NetRevenueRatioMovementComparedToPriorPeriod`
Disclosure of ratio of the movement of net revenue compared to prior period `jenv-bw2-i:NetRevenueRatioMovementComparedToPriorPeriodDisclosure`
Disclosure of off-balance sheet commitments `jenv-bw2-i:OffBalanceSheetCommitmentsDisclosure`
Disclosure of contingent liabilities on behalf of group companies `jenv-bw2-i:OffBalanceSheetCommitmentsOnBehalfOfGroupCompaniesDisclosure`
Payables to banks `jenv-bw2-i:PayablesBanks`
Payables to group companies `jenv-bw2-i:PayablesGroupCompanies`
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`
Property, plant and equipment `jenv-bw2-i:PropertyPlantEquipment`
Description of the limited business or personal right of use of property, plant and equipment `jenv-bw2-i:PropertyPlantEquipmentLimitedBusinessOrPersonalRightOfUseDescription`
Property, plant and equipment not used in the production process `jenv-bw2-i:PropertyPlantEquipmentNotUsedInOperations`
Provisions for pension obligations `jenv-bw2-i:ProvisionPensionObligations`
Provision for tax liabilities `jenv-bw2-i:ProvisionTaxLiabilities`
Provisions `jenv-bw2-i:Provisions`
Receivables `jenv-bw2-i:Receivables`
Current receivables from group companies `jenv-bw2-i:ReceivablesGroupCompaniesCurrent`
Non-current receivables from group companies `jenv-bw2-i:ReceivablesGroupCompaniesNoncurrent`
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`
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`
Other reserves `jenv-bw2-i:ReservesOther`
Undistributed profit `jenv-bw2-i:RetainedEarnings`
Revaluation reserves `jenv-bw2-i:RevaluationReserve`
Current securities `jenv-bw2-i:SecuritiesCurrent`
Share capital `jenv-bw2-i:ShareCapital`
Share premium `jenv-bw2-i:SharePremium`
Statutory reserves `jenv-bw2-i:StatutoryReserves`
Other tangible assets `jenv-bw2-i:TangibleAssetsOther`