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A2 - Accounting and valuation

Dimensional Model

Primary Items

Index

Type	including
Role	urn:rj:linkrole:annual-reporting-guidelines-a2

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

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XBRL Model Project

Label/QName
Primary domain [Line items] `sbr-dim:ValidationLineItems`
Policy of provision for tax liabilities `jenv-bw2-i:ProvisionTaxLiabilitiesPolicy`
Description of whether the current value or the value in use is applicable `rj-i:DescriptionOfRealisableValueType`
Description of the extent to which indirect costs have been taken into account when determining the manufacturing price `rj-i:DeterminationCostPriceIndirectCostsDescription`
Policy of current accruals and deferred income `jenv-bw2-i:AccrualsAndDeferredIncomeCurrentPolicy`
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`
Description of the impairment or reversal of impairment for an individual asset of importance `rj-i:DescriptionOfImpairmentIndividualAsset`
Disclosure of fair value information when the report is prepared on historical cost basis `rj-i:FairValueInformationWhenPreparedOnHistoricalCostBasisDisclosure`
Policy of foreign currency translation for the balance sheet `rj-i:ForeignCurrencyTranslationBalanceSheetPolicy`
Description of the reason for changing the presentation currency `rj-i:ForeignCurrencyTranslationChangePresentationCurrencyDescription`
Description of the reason why the presentation currency is different from the functional currency `rj-i:ForeignCurrencyTranslationDifferencePresentationFunctionalCurrencyDescription`
Policy of foreign currency translation and the processing of foreign currency translation differences in foreign currency transactions `rj-i:ForeignCurrencyTranslationIncomeStatementPolicy`
Policy of conversion of amounts denominated in foreign currency `jenv-bw2-i:ForeignCurrencyTranslationPolicy`
Description of the basis of preparation of the financial statements when not going concern basis `jenv-bw2-i:GoingConcernBasisForPreparationFinancialStatementsWhenNotGoingConcernBasisDescription`
Disclosure of going concern `jenv-bw2-i:GoingConcernDisclosure`
Description of the effect of not applying going concern basis on equity and results `jenv-bw2-i:GoingConcernEffectNotGoingConcernBasisOnEquityAndResultsDescription`
Description of the uncertainties relating to the ability of the entity to continue as going concern `jenv-bw2-i:GoingConcernUncertaintiesEntitysAbilityToContinueAsGoingConcernDescription`
Impairment of financial assets `rj-i:ImpairmentFinancialAssets`
Impairment of financial assets recorded direct in equity `rj-i:ImpairmentFinancialAssetsRecordedDirectInEquity`
Impairment of financial assets recorded in income statement `rj-i:ImpairmentFinancialAssetsRecordedInIncomeStatement`
Impairment of intangible assets `rj-i:ImpairmentIntangibleAssets`
Disclosure of impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsDisclosure`
Impairment of intangible assets recorded direct in equity `rj-i:ImpairmentIntangibleAssetsRecordedDirectInEquity`
Impairment of intangible assets recorded in income statement `rj-i:ImpairmentIntangibleAssetsRecordedInIncomeStatement`
Impairment of investment properties `rj-i:ImpairmentInvestmentProperties`
Disclosure of impairment of investment properties `rj-i:ImpairmentInvestmentPropertiesDisclosure`
Impairment of investment properties recorded direct in equity `rj-i:ImpairmentInvestmentPropertiesRecordedDirectInEquity`
Impairment of investment properties recorded in income statement `rj-i:ImpairmentInvestmentPropertiesRecordedInIncomeStatement`
Impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipment`
Impairment of property, plant and equipment recorded direct in equity `rj-i:ImpairmentPropertyPlantEquipmentRecordedDirectInEquity`
Impairment of property, plant and equipment recorded in income statement `rj-i:ImpairmentPropertyPlantEquipmentRecordedInIncomeStatement`
Impairment of securities `rj-i:ImpairmentSecurities`
Impairment of securities recorded direct in equity `rj-i:ImpairmentSecuritiesRecordedDirectInEquity`
Impairment of securities recorded in income statement `rj-i:ImpairmentSecuritiesRecordedInIncomeStatement`
Description of the capitalised interest on intangible assets during the period `jenv-bw2-i:IntangibleAssetsInterestCapitalisedDuringPeriodDescription`
Disclosure of interest expenses capitalised during the period `jenv-bw2-i:InterestExpensesInterestCapitalisedDuringPeriodDisclosure`
Inventories `jenv-bw2-i:Inventories`
Description of the capitalised interest of inventories during the period `jenv-bw2-i:InventoriesInterestCapitalisedDuringPeriodDescription`
Liabilities `jenv-bw2-i:Liabilities`
Impairment loss of individual asset of material importance `rj-i:MaterialImpairmentLossIndividualAsset`
Description of the main events or circumstances that led to recognition of impairment loss of material importance `rj-i:MaterialImpairmentLossMainEventsOrCircumstancesThatLedToRecognitionDescription`
Description of the capitalised interest on property, plant and equipment during the period `jenv-bw2-i:PropertyPlantEquipmentInterestCapitalisedDuringPeriodDescription`
Receivables `jenv-bw2-i:Receivables`
Current receivables from group companies `jenv-bw2-i:ReceivablesGroupCompaniesCurrent`
Current receivables from shareholders and participating interests `jenv-bw2-i:ReceivablesShareholdersParticipatingInterestsCurrent`