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RJ 115 - Criteria for inclusion and disclosure of data

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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-115

Concept	Order
RJ 115 - Criteria for inclusion and disclosure of data `rj-abstr:AnnualReportingGuidelines115Title`
Assets `jenv-bw2-i:Assets`	1
Equity `jenv-bw2-i:Equity`	2
Liabilities `jenv-bw2-i:Liabilities`	3
Provisions `jenv-bw2-i:Provisions`	4
Description of intangible assets of which the legal entity does not have legal ownership `rj-i:IntangibleAssetsNoLegalOwnershipDescription`	5
Description of property, plant and equipment of which the legal entity does not have legal ownership `rj-i:PropertyPlantEquipmentNoLegalOwnershipDescription`	6
Description of financial assets of which the legal entity does not have legal ownership `rj-i:FinancialAssetsNoLegalOwnershipDescription`	7
Description of construction contracts of which the legal entity does not have legal ownership `rj-i:ConstructionContractsNoLegalOwnershipDescription`	8
Description of inventories of which the legal entity does not have legal ownership `rj-i:InventoriesNoLegalOwnershipDescription`	9
Description of receivables of which the legal entity does not have legal ownership `rj-i:ReceivablesNoLegalOwnershipDescription`	10
Description of securities of which the legal entity does not have legal ownership `rj-i:SecuritiesNoLegalOwnershipDescription`	11
Description of cash and cash equivalents of which the legal entity does not have legal ownership `rj-i:CashAndCashEquivalentsNoLegalOwnershipDescription`	12
Description of the limited business or personal right of use of property, plant and equipment `jenv-bw2-i:PropertyPlantEquipmentLimitedBusinessOrPersonalRightOfUse`	13
Disclosure of off-balance sheet commitments `jenv-bw2-i:OffBalanceSheetCommitmentsDisclosure`	14
Disclosure of contingent liabilities on behalf of group companies `jenv-bw2-i:OffBalanceSheetCommitmentsOnBehalfOfGroupCompaniesDisclosure`	15
Notification of differences and reasons that resulted in changes in the grouping of balance sheet items or income statement items `jenv-bw2-i:ChangesGroupingBalanceSheetIncomeStatementDisclosure`	16
Location of the legal entity `jenv-bw2-i:LegalEntityLocation`	17
Equity according to the last available financial statements of the legal entity `jenv-bw2-i:LegalEntityEquityLastFinancialStatements`	18
Result according to the last available financial statements of the legal entity `jenv-bw2-i:LegalEntityResultsLastFinancialStatements`	19
Result of any company to which, alone or together with one or more subsidiaries, it provides at least one fifth of the subscribed capital for its own account `jenv-bw2-i:LegalEntityResultsLastFinancialStatementsAtLeastFifthOfIssuedCapital`	20
Disclosure of fair value information when the report is prepared on historical cost basis `rj-i:FairValueInformationWhenPreparedOnHistoricalCostBasisDisclosure`	21
Disclosure of historical cost information when the report is prepared on fair value basis `rj-i:HistoricalCostInformationWhenPreparedOnFairValueBasisDisclosure`	22