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RJ 315 - Exemptions for medium-sized legal entities

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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-315

Concept	Order
RJ 315 - Exemptions for medium-sized legal entities `rj-abstr:AnnualReportingGuidelines315Title`
Description of the form in which collateral is provided for the total of the debts `rj-i:FormCollateralProvidedTotalDebtsDescription`	1
Gross operating result `jenv-bw2-i:GrossMargin`	2
Ratio, to what extent, net sales relative to those of the previous period is increased or decreased `jenv-bw2-i:NetRevenueRatioMovementComparedToPriorPeriod`	3
Disclosure of ratio of the movement of net revenue compared to prior period `jenv-bw2-i:NetRevenueRatioMovementComparedToPriorPeriodDisclosure`	4
Assets `jenv-bw2-i:Assets`	5
Non-current assets `jenv-bw2-i:AssetsNoncurrent`	6
Current assets `jenv-bw2-i:AssetsCurrent`	7
Intangible assets `jenv-bw2-i:IntangibleAssets`	8
Property, plant and equipment `jenv-bw2-i:PropertyPlantEquipment`	9
Financial assets `jenv-bw2-i:FinancialAssets`	10
Inventories `jenv-bw2-i:Inventories`	11
Receivables `jenv-bw2-i:Receivables`	12
Current securities `jenv-bw2-i:SecuritiesCurrent`	13
Cash and cash equivalents `jenv-bw2-i:CashAndCashEquivalents`	14
Prepayments and accrued income `jenv-bw2-i:AccruedIncome`	15
Equity and liabilities `jenv-bw2-i:EquityAndLiabilities`	16
Equity `jenv-bw2-i:Equity`	17
Provisions `jenv-bw2-i:Provisions`	18
Liabilities `jenv-bw2-i:Liabilities`	19
Accruals and deferred income `jenv-bw2-i:AccrualsAndDeferredIncome`	20
Costs of goodwill acquired from third party `jenv-bw2-i:Goodwill`	21
Other intangible assets `rj-i:IntangibleAssetsOther`	22
Other intangible assets `rj-dm:IntangibleAssetsOtherMember`	23
Land and buildings `jenv-bw2-i:LandAndBuildings`	24
Machinery `jenv-bw2-i:Machinery`	25
Other tangible assets `jenv-bw2-i:TangibleAssetsOther`	26
Property. plant and equipment in progress and prepayments of property, plant and equipment `jenv-bw2-i:ConstructionInProgressPrepaymentsPropertyPlantEquipment`	27
Property, plant and equipment not used in operations `jenv-bw2-i:PropertyPlantEquipmentNotUsedInOperations`	28
Description of the limited business or personal right of use of property, plant and equipment `jenv-bw2-i:PropertyPlantEquipmentLimitedBusinessOrPersonalRightOfUse`	29
Shares, certificates of shares and other types of participating interests in group companies `jenv-bw2-i:InvestmentsInParticipatingInterestsInGroupCompanies`	30
Other investments in participating interests `jenv-bw2-i:InvestmentsInParticipatingInterestsOther`	31
Non-current receivables from group companies `jenv-bw2-i:ReceivablesGroupCompaniesNoncurrent`	32
Non-current receivables from shareholders and participating interests `jenv-bw2-i:ReceivablesShareholdersParticipatingInterestsNoncurrent`	33
Other financial assets `rj-i:FinancialAssetsOther`	34
Other financial assets `rj-dm:FinancialAssetsOtherMember`	35
Current receivables from group companies `jenv-bw2-i:ReceivablesGroupCompaniesCurrent`	36
Current receivables from shareholders and participating interests `jenv-bw2-i:ReceivablesShareholdersParticipatingInterestsCurrent`	37
Share capital `jenv-bw2-i:ShareCapital`	38
Share premium `jenv-bw2-i:SharePremium`	39
Revaluation reserves `jenv-bw2-i:RevaluationReserve`	40
Legal reserves `jenv-bw2-i:LegalReserves`	41
Statutory reserves `jenv-bw2-i:StatutoryReserves`	42
Other reserves `jenv-bw2-i:ReservesOther`	43
Undistributed profit `jenv-bw2-i:RetainedEarnings`	44
Provision for tax liabilities `jenv-bw2-i:ProvisionTaxLiabilities`	45
Provision for pension obligations `jenv-bw2-i:ProvisionPensionObligations`	46
Debentures, mortgage bonds and other loans `jenv-bw2-i:DebenturesOtherPrivateLoans`	47
Payables to banks `jenv-bw2-i:PayablesCreditInstitutions`	48
Payables to group companies `jenv-bw2-i:PayablesGroupCompanies`	49
Payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity `jenv-bw2-i:PayablesShareholdersParticipatingInterests`	50
Amount of secured liabilities `rj-i:LiabilitiesSecuredAmount`	51
Amount of secured current liabilities `rj-i:LiabilitiesCurrentSecuredAmount`	52
Amount of secured non-current liabilities `rj-i:LiabilitiesNoncurrentSecuredAmount`	53
Disclosure of secured liabilities `jenv-bw2-i:LiabilitiesSecuredDisclosure`	54
Disclosure of contingent liabilities on behalf of group companies `jenv-bw2-i:OffBalanceSheetCommitmentsOnBehalfOfGroupCompaniesDisclosure`	55
Disclosure of off-balance sheet commitments `jenv-bw2-i:OffBalanceSheetCommitmentsDisclosure`	56