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A2 - Accounting and valuation

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XBRL Model Project

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 change of the inventories finished goods and work in progress `jenv-bw2-i:ChangesInventoriesWorkInProgressProductsPolicy`	1
Policy of realised changes in value of investments `jenv-bw2-i:RealisedChangesInValueOfInvestmentsPolicy`	2
Policy of dividend to be distributed to holders of preference shares `jenv-bw2-i:DividendPayableHoldersPreferredSharesPolicy`	3
Policy of provision of employee benefits `jenv-bw2-i:ProvisionEmployeeBenefitsPolicy`	4
Policy of old-age obligation `jenv-bw2-i:OldAgeObligationPolicy`	5
Policy of operating costs `jenv-bw2-i:OperatingCostsPolicy`	6
Policy of payables relating to income taxes `jenv-bw2-i:PayablesIncomeTaxCurrentPolicy`	7
Policy of project income `jenv-bw2-i:ProjectIncomePolicy`	8
Policy of result attributable to the legal person `jenv-bw2-i:ResultEntityPolicy`	9
Policy of unrealised changes in value of investments `jenv-bw2-i:UnrealisedChangesInValueOfInvestmentsPolicy`	10
Description of whether the current value or the value in use is applicable `rj-i:RealisableValueTypeDescription`	11
Description of the extent to which indirect costs have been taken into account when determining the manufacturing price `rj-i:DeterminationCostPriceIndirectCostsDescription`	12
Policy of provision for tax liabilities `jenv-bw2-i:ProvisionTaxLiabilitiesPolicy`	13
Policy of current accruals and deferred income `jenv-bw2-i:AccrualsAndDeferredIncomeCurrentPolicy`	14
Assets `jenv-bw2-i:Assets`	15
Current assets `jenv-bw2-i:AssetsCurrent`	16
Non-current assets `jenv-bw2-i:AssetsNoncurrent`	17
Cash and cash equivalents `jenv-bw2-i:CashAndCashEquivalents`	18
Description of the nature of the individual asset for which an impairment loss, or reversal thereof, is recognized which is material `rj-i:ImpairmentIndividualAssetDescription`	19
Disclosure of fair value information when the report is prepared on historical cost basis `rj-i:FairValueInformationWhenPreparedOnHistoricalCostBasisDisclosure`	20
Basis of conversion and processing of exchange rate differences relating to foreign currency transactions for the balance sheet `rj-i:ForeignCurrencyTranslationBalanceSheetPolicy`	21
Description of the reason for changing the presentation currency `rj-i:ForeignCurrencyTranslationChangePresentationCurrencyDescription`	22
Description of the reason why the presentation currency is different from the functional currency `rj-i:ForeignCurrencyTranslationDifferencePresentationFunctionalCurrencyDescription`	23
Policy of foreign currency translation and the processing of foreign currency translation differences in foreign currency transactions `rj-i:ForeignCurrencyTranslationIncomeStatementPolicy`	24
Policy of conversion of amounts denominated in foreign currency `jenv-bw2-i:ForeignCurrencyTranslationPolicy`	25
Description of the basis of preparation of the financial statements when not going concern basis `jenv-bw2-i:GoingConcernBasisForPreparationFinancialStatementsWhenNotGoingConcernBasisDescription`	26
Disclosure of going concern `jenv-bw2-i:GoingConcernDisclosure`	27
Description of the effect of not applying going concern basis on equity and results `jenv-bw2-i:GoingConcernEffectNotGoingConcernBasisOnEquityAndResultsDescription`	28
Description of the uncertainties relating to the ability of the entity to continue as going concern `jenv-bw2-i:GoingConcernUncertaintiesEntitysAbilityToContinueAsGoingConcernDescription`	29
Impairment of financial assets recorded direct in equity `rj-i:ImpairmentFinancialAssetsRecordedDirectInEquity`	30
Impairment of financial assets recorded in income statement `rj-i:ImpairmentFinancialAssetsRecordedInIncomeStatement`	31
Impairment of intangible assets `rj-i:ImpairmentIntangibleAssets`	32
Disclosure of impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsDisclosure`	33
Impairment of intangible assets recorded direct in equity `rj-i:ImpairmentIntangibleAssetsRecordedDirectInEquity`	34
Impairment of intangible assets recorded in income statement `rj-i:ImpairmentIntangibleAssetsRecordedInIncomeStatement`	35
Impairment of investment properties `rj-i:ImpairmentInvestmentProperties`	36
Disclosure of impairment of investment properties `rj-i:ImpairmentInvestmentPropertiesDisclosure`	37
Impairment of investment properties recorded direct in equity `rj-i:ImpairmentInvestmentPropertiesRecordedDirectInEquity`	38
Impairment of investment properties recorded in income statement `rj-i:ImpairmentInvestmentPropertiesRecordedInIncomeStatement`	39
Impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipment`	40
Impairment of property, plant and equipment recorded direct in equity `rj-i:ImpairmentPropertyPlantEquipmentRecordedDirectInEquity`	41
Impairment of property, plant and equipment recorded in income statement `rj-i:ImpairmentPropertyPlantEquipmentRecordedInIncomeStatement`	42
Impairment of securities `rj-i:ImpairmentSecurities`	43
Impairment of securities recorded direct in equity `rj-i:ImpairmentSecuritiesRecordedDirectInEquity`	44
Impairment of securities recorded in income statement `rj-i:ImpairmentSecuritiesRecordedInIncomeStatement`	45
Description of the capitalised interest on intangible assets during the period `jenv-bw2-i:IntangibleAssetsInterestCapitalisedDuringPeriodDescription`	46
Disclosure of interest expenses capitalised during the period `jenv-bw2-i:InterestExpensesInterestCapitalisedDuringPeriodDisclosure`	47
Inventories `jenv-bw2-i:Inventories`	48
Description of the capitalised interest of inventories during the period `jenv-bw2-i:InventoriesInterestCapitalisedDuringPeriodDescription`	49
Liabilities `jenv-bw2-i:Liabilities`	50
Impairment loss of individual asset of material importance `rj-i:MaterialImpairmentLossIndividualAsset`	51
Description of the main events or circumstances that led to recognition of impairment loss of material importance `rj-i:MaterialImpairmentLossMainEventsOrCircumstancesThatLedToRecognitionDescription`	52
Description of the capitalised interest on property, plant and equipment during the period `jenv-bw2-i:PropertyPlantEquipmentInterestCapitalisedDuringPeriodDescription`	53
Receivables `jenv-bw2-i:Receivables`	54
Current receivables from group companies `jenv-bw2-i:ReceivablesGroupCompaniesCurrent`	55
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`	56