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RJ 216 - Mergers and acquisitions

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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-216

Concept	Order
Primary domain [Line items] `sbr-dim:ValidationLineItems`
Description of amounts of assets and liabilities contributed by each party on the merger date `rj-i:AmountsOfAssetsLiabilitiesIntroducedEachPartiesOnMergerDateDescription`	None
Description of turnover, other operating income, exceptional items and net result of each of the parties for the period prior to the merger date, which are included in the net profit for the financial year `rj-i:RevenueOtherOperatingIncomeSpecialItemsNetProfitCompaniesOverPeriodPriorMergerDateDescription`	None
Description of the estimate of the fair value of the identifiable assets and liabilities of an acquisition `rj-i:AcquisitionEstimateFairValueIdentifiableAssetsLiabilitiesDescription`	1
The purchase price of the acquisition `rj-i:AcquisitionPurchasePrice`	2
Description of the purchase price of the acquisition `rj-i:AcquisitionPurchasePriceDescription`	3
The conditional purchase price of the acquisition `rj-i:ConditionalAcquisitionPurchasePrice`	5
Description of the conditional purchase price of the acquisition `rj-i:ConditionalAcquisitionPurchasePriceDescription`	6
Costs of goodwill acquired from third party `jenv-bw2-i:Goodwill`	7
Accumulated amortization and impairment of goodwill `rj-i:GoodwillAccumulatedAmortisationRevaluations`	8
Additions to goodwill `rj-i:GoodwillAdditions`	9
Adjustments in goodwill due to later identified assets and liabilities and associated changes in value `rj-i:GoodwillAdjustmentsLaterIdentifiedAssetsLiabilities`	10
Amortisation of goodwill `rj-i:GoodwillAmortisation`	11
Amortisation period of goodwill used `rj-i:GoodwillAmortisationPeriod`	12
Disclosure of costs of goodwill acquired from third party `jenv-bw2-i:GoodwillDisclosure`	13
Gross value of goodwill `rj-i:GoodwillGross`	14
Impairment of goodwill `rj-i:GoodwillImpairment`	15
Description of the line item in the income statement where the amortisation of positive goodwill is justified `rj-i:GoodwillIncomeStatementLineItemWhereAmortisationRecognisedDescription`	16
Movement of goodwill during the period `rj-i:GoodwillMovement`	17
Other changes in book value of goodwill `rj-i:GoodwillMovementsOther`	18
Description of the depreciation method that is applied if non-linearly depreciated and the reason why this method is more appropriate. `rj-i:GoodwillPolicyNonlinearDescription`	19
Reason and factors that played a significant part in determining that the amortisation term of goodwill is more than 20 years `rj-i:GoodwillReasonAndFactsDeterminingAmortisationTermOfMoreThanTwentyYearsDescription`	20
Reason for the amortization period of the costs of goodwill if the useful life of development and goodwill costs cannot be reliably estimated and these costs are amortized over a period of no more than ten years `jenv-bw2-i:GoodwillReasonAndFactsDeterminingAmortisationTermOfTenYearsAtMost`	21
Description of tax effect of amortisation of goodwill `rj-i:GoodwillTaxEffectAmortisationDescription`	22
Write-off of goodwill due to disposals `rj-i:GoodwillWriteOffDueToDisposals`	23
Disclosure of expenses due to mergers and acquisitions `rj-i:MergerExpensesDisclosure`	24
Description of the merged or acquired party relating to mergers and acquisitions `rj-i:MergersAcquisitionsAcquireeDescription`	25
Effective date of the merger or acquisition `rj-i:MergersAcquisitionsDateAcquisition`	26
Disclosure of mergers and acquisitions `rj-i:MergersAcquisitionsDisclosure`	27
Description of operations of business activities that are not continued sustainably `rj-i:MergersAcquisitionsDiscontinuedOperationsFollowingMergerAcquisitionDescription`	28
Description of the method of processing of the merger or acquisition `rj-i:MergersAcquisitionsMethodProcessingDescription`	29
Name of the merged or acquired entity relating to mergers and acquisitions `rj-i:MergersAcquisitionsNameAcquiree`	30
Percentage of the voting shares obtained in the merger or acquisition `rj-i:MergersAcquisitionsPercentageVotingRightsAcquired`	31
Description of mergers and acquisitions realized after the balance sheet date `rj-i:MergersAndAcquisitionsRealizedAfterBalanceSheetDateDescription`	32
Negative goodwill `rj-i:NegativeGoodwill`	33
Accumulated amortisation of negative goodwill `rj-i:NegativeGoodwillAccumulatedAmortisation`	34
Additions to negative goodwill `rj-i:NegativeGoodwillAdditions`	35
Adjustments in negative goodwill due to later identified assets and liabilities and associated changes in value `rj-i:NegativeGoodwillAdjustmentsLaterIdentifiedAssetsLiabilities`	36
Amortisation rate of negative goodwill released to benefit the income statement `rj-i:NegativeGoodwillAmortisationRate`	37
Disclosure of negative goodwill `rj-i:NegativeGoodwillDisclosure`	38
Period (in months) where negative goodwill is released to benefit the income statement `rj-i:NegativeGoodwillEconomicLife`	39
Description of future losses leading to negative goodwill `rj-i:NegativeGoodwillFutureLossesDescription`	40
Gross value of negative goodwill `rj-i:NegativeGoodwillGross`	41
Description of the income statement line item where income relating to negative goodwill is recognised `rj-i:NegativeGoodwillIncomeStatementLineItemWhereRecognisedDescription`	42
Movement of negative goodwill during the period `rj-i:NegativeGoodwillMovement`	43
Other changes in book value of negative goodwill `rj-i:NegativeGoodwillMovementsOther`	44
Release of negative goodwill to benefit the income statement `rj-i:NegativeGoodwillReleaseIncomeStatement`	45
Release to benefit the income statement of negative goodwill that is not future related `rj-i:NegativeGoodwillReleaseIncomeStatementNotFutureRelated`	46
Write-off of negative goodwill due to disposals `rj-i:NegativeGoodwillWriteOffDueToDisposals`	47