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A2 - Accounting and valuation

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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-a2

Concept	Order
Primary domain [Line items] `sbr-dim:ValidationLineItems`
Policy of current accruals and deferred income `venj-bw2-i:AccrualsAndDeferredIncomeCurrentPolicy`	1
Assets `venj-bw2-i:Assets`	2
Current assets `venj-bw2-i:AssetsCurrent`	3
Non-current assets `venj-bw2-i:AssetsNoncurrent`	4
Cash and cash equivalents `venj-bw2-i:CashAndCashEquivalents`	5
Description of the impairment or reversal of impairment for an individual asset of importance `rj-i:DescriptionOfImpairmentIndividualAsset`	6
Disclosure of fair value information when the report is prepared on historical cost basis `rj-i:FairValueInformationWhenPreparedOnHistoricalCostBasisDisclosure`	7
Policy of foreign currency translation for the balance sheet `rj-i:ForeignCurrencyTranslationBalanceSheetPolicy`	8
Description of the reason for changing the presentation currency `rj-i:ForeignCurrencyTranslationChangePresentationCurrencyDescription`	9
Description of the reason why the presentation currency is different from the functional currency `rj-i:ForeignCurrencyTranslationDifferencePresentationFunctionalCurrencyDescription`	10
Policy of foreign currency translation and the processing of foreign currency translation differences in foreign currency transactions `rj-i:ForeignCurrencyTranslationIncomeStatementPolicy`	11
Policy of foreign currency translation `venj-bw2-i:ForeignCurrencyTranslationPolicy`	12
Description of the basis of preparation of the financial statements when not going concern basis `venj-bw2-i:GoingConcernBasisForPreparationFinancialStatementsWhenNotGoingConcernBasisDescription`	13
Disclosure of going concern `venj-bw2-i:GoingConcernDisclosure`	14
Description of the effect of not applying going concern basis on equity and results `venj-bw2-i:GoingConcernEffectNotGoingConcernBasisOnEquityAndResultsDescription`	15
Description of the uncertainties relating to the ability of the entity to continue as going concern `venj-bw2-i:GoingConcernUncertaintiesEntitysAbilityToContinueAsGoingConcernDescription`	16
Impairment of financial assets `rj-i:ImpairmentFinancialAssets`	17
Impairment of financial assets recorded direct in equity `rj-i:ImpairmentFinancialAssetsRecordedDirectInEquity`	18
Impairment of financial assets recorded in income statement `rj-i:ImpairmentFinancialAssetsRecordedInIncomeStatement`	19
Impairment of intangible assets `rj-i:ImpairmentIntangibleAssets`	20
Disclosure of impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsDisclosure`	21
Impairment of intangible assets recorded direct in equity `rj-i:ImpairmentIntangibleAssetsRecordedDirectInEquity`	22
Impairment of intangible assets recorded in income statement `rj-i:ImpairmentIntangibleAssetsRecordedInIncomeStatement`	23
Impairment of investment properties `rj-i:ImpairmentInvestmentProperties`	24
Disclosure of impairment of investment properties `rj-i:ImpairmentInvestmentPropertiesDisclosure`	25
Impairment of investment properties recorded direct in equity `rj-i:ImpairmentInvestmentPropertiesRecordedDirectInEquity`	26
Impairment of investment properties recorded in income statement `rj-i:ImpairmentInvestmentPropertiesRecordedInIncomeStatement`	27
Impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipment`	28
Impairment of property, plant and equipment recorded direct in equity `rj-i:ImpairmentPropertyPlantEquipmentRecordedDirectInEquity`	29
Impairment of property, plant and equipment recorded in income statement `rj-i:ImpairmentPropertyPlantEquipmentRecordedInIncomeStatement`	30
Impairment of securities `rj-i:ImpairmentSecurities`	31
Impairment of securities recorded direct in equity `rj-i:ImpairmentSecuritiesRecordedDirectInEquity`	32
Impairment of securities recorded in income statement `rj-i:ImpairmentSecuritiesRecordedInIncomeStatement`	33
Description of the capitalised interest on intangible assets during the period `venj-bw2-i:IntangibleAssetsInterestCapitalisedDuringPeriodDescription`	34
Disclosure of interest expenses capitalised during the period `venj-bw2-i:InterestExpensesInterestCapitalisedDuringPeriodDisclosure`	35
Inventories `venj-bw2-i:Inventories`	36
Description of the capitalised interest of inventories during the period `venj-bw2-i:InventoriesInterestCapitalisedDuringPeriodDescription`	37
Liabilities `venj-bw2-i:Liabilities`	38
Impairment loss of individual asset of material importance `rj-i:MaterialImpairmentLossIndividualAsset`	39
Description of the main events or circumstances that led to recognition of impairment loss of material importance `rj-i:MaterialImpairmentLossMainEventsOrCircumstancesThatLedToRecognitionDescription`	40
Description of the capitalised interest on property, plant and equipment during the period `venj-bw2-i:PropertyPlantEquipmentInterestCapitalisedDuringPeriodDescription`	41
Receivables `venj-bw2-i:Receivables`	42
Current receivables from group companies `venj-bw2-i:ReceivablesGroupCompaniesCurrent`	43
Current receivables from shareholders and participating interests `venj-bw2-i:ReceivablesShareholdersParticipatingInterestsCurrent`	44