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RJ 121 - Impairment of non-current assets

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	urn:rj:linkrole:annual-reporting-guidelines-121

Concept	Order
RJ 121 - Impairment of non-current assets `rj-abstr:AnnualReportingGuidelines121Title`
Description of reversal of the impairment of financial assets `rj-i:FinancialAssetsImpairmentReversalDescription`	1
Description of reversal of impairment of investment properties `rj-i:InvestmentPropertiesImpairmentReversalDescription`	2
Description of reversal of the impairment of property, plant and equipment `rj-i:PropertyPlantEquipmentImpairmentReversalDescription`	3
Description of reversal of the impairment of intangible assets `rj-i:IntangibleAssetsImpairmentReversalDescription`	4
Description of the segment to be reported to which it is individually active, for which an impairment loss, or reversal thereof, is justified which is material `rj-i:DescriptionOfImpairmentIndividualAssetReportingSegmentWhichIsSignificant`	5
Impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipment`	7
Impairment of intangible assets `rj-i:ImpairmentIntangibleAssets`	8
Items of the profit and loss account that include the impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsIncomeStatementLineItems`	9
Items of the profit and loss account that include the reversal of impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsReversalIncomeStatementLineItems`	10
Items of the profit and loss account that include the impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipmentIncomeStatementLineItems`	11
Items of the profit and loss account that include the reversal of impairment of tangible assets `rj-i:ImpairmentPropertyPlantEquipmentReversalIncomeStatementLineItems`	12
Items of the profit and loss account that include the impairment of financial assets `rj-i:ImpairmentFinancialAssetsIncomeStatementLineItems`	13
Items of the profit and loss account that include the reversal of impairment of financial assets `rj-i:ImpairmentFinancialAssetsReversalIncomeStatementLineItems`	14
Impairment of non-current assets `rj-i:ImpairmentAssetsNoncurrent`	15
Reversal of impairment of non-current assets `rj-i:ImpairmentAssetsNoncurrentReversal`	16
Impairment of intangible assets recorded in income statement `rj-i:ImpairmentIntangibleAssetsRecordedInIncomeStatement`	17
Impairment of intangible assets recorded direct in equity `rj-i:ImpairmentIntangibleAssetsRecordedDirectInEquity`	18
Reversal of impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsReversal`	19
Reversal of impairment of intangible assets recorded in income statement `rj-i:ImpairmentIntangibleAssetsReversalRecordedInIncomeStatement`	20
Reversal of impairment of intangible assets recorded direct in equity `rj-i:ImpairmentIntangibleAssetsReversalRecordedDirectInEquity`	21
Impairment of property, plant and equipment recorded in income statement `rj-i:ImpairmentPropertyPlantEquipmentRecordedInIncomeStatement`	22
Impairment of property, plant and equipment recorded direct in equity `rj-i:ImpairmentPropertyPlantEquipmentRecordedDirectInEquity`	23
Reversal of impairment of property, plant and equipment recorded in income statement `rj-i:ImpairmentPropertyPlantEquipmentReversalRecordedInIncomeStatement`	24
Reversal of impairment of property, plant and equipment recorded direct in equity `rj-i:ImpairmentPropertyPlantEquipmentReversalRecordedDirectInEquity`	25
Reversal of impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipmentReversal`	26
Impairment of financial assets recorded in income statement `rj-i:ImpairmentFinancialAssetsRecordedInIncomeStatement`	27
Impairment of financial assets recorded direct in equity `rj-i:ImpairmentFinancialAssetsRecordedDirectInEquity`	28
Reversal of impairment of financial assets recorded in income statement `rj-i:ImpairmentFinancialAssetsReversalRecordedInIncomeStatement`	30
Reversal of impairment of financial assets recorded direct in equity `rj-i:ImpairmentFinancialAssetsReversalRecordedDirectInEquity`	31
Impairment of securities `rj-i:ImpairmentSecurities`	32
Impairment of securities recorded in income statement `rj-i:ImpairmentSecuritiesRecordedInIncomeStatement`	33
Impairment of securities recorded direct in equity `rj-i:ImpairmentSecuritiesRecordedDirectInEquity`	34
Reversal of impairment of securities `rj-i:ImpairmentSecuritiesReversal`	35
Reversal of impairment of securities recorded in income statement `rj-i:ImpairmentSecuritiesReversalRecordedInIncomeStatement`	36
Reversal of impairment of securities recorded direct in equity `rj-i:ImpairmentSecuritiesReversalRecordedDirectInEquity`	37
Impairment of investment properties `rj-i:ImpairmentInvestmentProperties`	38
Impairment of investment properties recorded in income statement `rj-i:ImpairmentInvestmentPropertiesRecordedInIncomeStatement`	39
Impairment of investment properties recorded direct in equity `rj-i:ImpairmentInvestmentPropertiesRecordedDirectInEquity`	40
Reversal of impairment of investment properties `rj-i:ImpairmentInvestmentPropertiesReversal`	41
Reversal of impairment of investment properties recorded in income statement `rj-i:ImpairmentInvestmentPropertiesReversalRecordedInIncomeStatement`	42
Reversal of impairment of investment properties recorded direct in equity `rj-i:ImpairmentInvestmentPropertiesReversalRecordedDirectInEquity`	43
Description of the nature of the individual asset for which an impairment loss, or reversal thereof, is recognized which is material `rj-i:DescriptionOfImpairmentIndividualAsset`	44
Description of a cashflow generating unit for which the impairment or reversal of impairment is reported `rj-i:DescriptionOfImpairedCashflowGeneratingUnit`	45
Description of the amount of impairment or reversal of impairment for a cashflow generating unit per category of assets or reporting segment `rj-i:DescriptionOfImpairmentCashflowAssetCategory`	46
Description of the amount of impairment or reversal of impairment for a cashflow generating unit per reporting segment `rj-i:DescriptionOfImpairmentCashflowReportingSegment`	47
Description of the previous and current asset aggregation as well as the reason for changing the way in which the cash-generating unit is determined `rj-i:DescriptionOfAggregationAndDeterminationCashflowGeneratingUnit`	48
Description of whether the current value or the value in use is applicable `rj-i:DescriptionOfRealisableValueType`	49
Description of the basis upon which the current value is determined, if the recoverable value is based on the current value `rj-i:CurrentValueBasisOfDetermination`	50
Description of the method and key assumptions on which the cash flow forecasts are based, if the recoverable value is based on cash flow forecasts `rj-i:CashFlowForecastBasisOfDetermination`	51
Description of the impairment of intangible assets `rj-i:IntangibleAssetsImpairmentDescription`	52
Description of the impairment of property, plant and equipment `rj-i:PropertyPlantEquipmentImpairmentDescription`	53
Description of the impairment of investment properties `rj-i:InvestmentPropertiesImpairmentDescription`	54
Description of the impairment of financial assets `rj-i:FinancialAssetsImpairmentDescription`	55
Disclosure of impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsDisclosure`	56
Disclosure of reversal of impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsReversalDisclosure`	57
Disclosure of impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipmentDisclosure`	58
Disclosure of reversal of impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipmentReversalDisclosure`	59
Disclosure of reversal of impairment of investment properties `rj-i:ImpairmentInvestmentPropertiesReversalDisclosure`	60