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RJ 115 - Criteria for inclusion and disclosure of data

Dimensional Model

Primary Items

Type	including
Role	urn:rj:linkrole:annual-reporting-guidelines-115

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

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Label/QName
Primary domain [Line items] `sbr-dim:ValidationLineItems`
Assets `jenv-bw2-i:Assets`
Notification of differences and reasons that resulted in changes in the grouping of balance sheet items or income statement items `jenv-bw2-i:ChangesGroupingBalanceSheetIncomeStatementDisclosure`
Equity `jenv-bw2-i:Equity`
Equity according to the last available financial statements of the legal entity `jenv-bw2-i:LegalEntityEquityLastFinancialStatements`
Location of the legal entity `jenv-bw2-i:LegalEntityLocation`
Result of any company to which, alone or together with one or more subsidiaries, it provides at least one fifth of the subscribed capital for its own account `jenv-bw2-i:LegalEntityResultsLastFinancialStatementsAtLeastFifthOfIssuedCapital`
Result according to the last available financial statements of the legal entity `jenv-bw2-i:LegalEntityResultsLastFinancialStatements`
Liabilities `jenv-bw2-i:Liabilities`
Disclosure of off-balance sheet commitments `jenv-bw2-i:OffBalanceSheetCommitmentsDisclosure`
Disclosure of contingent liabilities on behalf of group companies `jenv-bw2-i:OffBalanceSheetCommitmentsOnBehalfOfGroupCompaniesDisclosure`
Description of the limited business or personal right of use of property, plant and equipment `jenv-bw2-i:PropertyPlantEquipmentLimitedBusinessOrPersonalRightOfUse`
Provisions `jenv-bw2-i:Provisions`
Description of cash and cash equivalents of which the legal entity does not have legal ownership `rj-i:CashAndCashEquivalentsNoLegalOwnershipDescription`
Description of construction contracts of which the legal entity does not have legal ownership `rj-i:ConstructionContractsNoLegalOwnershipDescription`
Disclosure of fair value information when the report is prepared on historical cost basis `rj-i:FairValueInformationWhenPreparedOnHistoricalCostBasisDisclosure`
Description of financial assets of which the legal entity does not have legal ownership `rj-i:FinancialAssetsNoLegalOwnershipDescription`
Disclosure of historical cost information when the report is prepared on fair value basis `rj-i:HistoricalCostInformationWhenPreparedOnFairValueBasisDisclosure`
Description of intangible assets of which the legal entity does not have legal ownership `rj-i:IntangibleAssetsNoLegalOwnershipDescription`
Description of inventories of which the legal entity does not have legal ownership `rj-i:InventoriesNoLegalOwnershipDescription`
Description of property, plant and equipment of which the legal entity does not have legal ownership `rj-i:PropertyPlantEquipmentNoLegalOwnershipDescription`
Description of receivables of which the legal entity does not have legal ownership `rj-i:ReceivablesNoLegalOwnershipDescription`
Description of securities of which the legal entity does not have legal ownership `rj-i:SecuritiesNoLegalOwnershipDescription`