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RJ 270 - Profit and loss account

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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-270

Concept	Order
RJ 270 - Profit and loss account `rj-abstr:AnnualReportingGuidelines270Title`
Description of how a special item has been processed `rj-i:ExceptionalItemProcessedDescription`	1
Description of the financial impact of a exceptional item if it has been incorporated into several other items in the profit and loss account `rj-i:FinancialImpactExceptionalItemIncorporatedOtherItemProfitLossDescription`	2
Description of the amount and nature of items with exceptional extent or occurrence `jenv-bw2-i:AmountAndNatureOfItemsWithExceptionalExtentOrOccurrenceDescription`	3
Description of the nature and extent of income and expenses charged to another financial year `jenv-bw2-i:IncomeExpensesChargedToOtherFinancialYearNatureAndExtentDescription`	4
Policy of change in value of agricultural stocks `rj-i:ChangeValueAgriculturalStocksPolicy`	5
Disclosure of change in value of agricultural stocks `rj-i:ChangeValueAgriculturalStocksDisclosure`	6
Change in value of agricultural stocks `rj-i:ChangeValueAgriculturalStocks`	7
Policy of revenue recognition `rj-i:RevenueRecognitionPolicy`	8
Revenues from the sale of goods `rj-i:RevenuesFromSaleOfGoods`	9
Revenues from providing services `rj-i:RevenuesFromProvidingServices`	10
Revenues from interest `rj-i:RevenuesFromInterest`	11
Revenues from royalties `rj-i:RevenuesFromRoyalties`	12
Revenues from dividends `rj-i:RevenuesFromDividends`	13
Revenues from other sources `rj-i:RevenuesOther`	14
Revenues `rj-i:Revenues`	15
Disclosure of net revenue by category `rj-i:NetRevenueCategoryDisclosure`	16
Disclosure of off-balance sheet commitments `jenv-bw2-i:OffBalanceSheetCommitmentsDisclosure`	17
Disclosure of contingent assets `rj-i:OffBalanceSheetAssetsDisclosure`	18
Disclosure of net revenue `jenv-bw2-i:NetRevenueDisclosure`	19
Result from ordinary activities before tax `jenv-bw2-i:ResultBeforeTaxOrdinaryActivities`	20
Income tax expense from ordinary activities `jenv-bw2-i:IncomeTaxExpenseOrdinaryActivities`	21
Result from ordinary activities after tax `jenv-bw2-i:ResultAfterTaxOrdinaryActivities`	22
Other income tax expense `jenv-bw2-i:IncomeTaxExpenseOther`	23
Result after tax `jenv-bw2-i:ResultAfterTax`	24
Amount of exceptional item `rj-i:ExceptionalItemAmount`	25
Line item in the income statement in which the exceptional item is processed `rj-i:ExceptionalItemLineItemIncomeStatement`	26
Disclosure of exceptional items `rj-i:ExceptionalItemsDisclosure`	27
Costs of raw materials and consumables `jenv-bw2-i:CostsRawMaterialsConsumables`	28
Cost of outsourced work and other external expenses `jenv-bw2-i:CostsOutsourcedWorkOtherExternalExpenses`	29
Other operating expenses `jenv-bw2-i:OperatingExpensesOther`	30
General expenses `rj-i:GeneralExpenses`	1
Operational expenses `rj-i:OperationalExpenses`	2
Other personnel related expenses `rj-i:PersonnelRelatedOtherExpenses`	3
Sales related expenses `rj-i:SalesRelatedExpenses`	4
Accommodation costs `rj-i:AccommodationCosts`	5
Car and transport costs `rj-i:CarAndTransportCosts`	6
Office related expenses `rj-i:OfficeRelatedExpenses`	7
Other undefined expenses `rj-i:UndefinedOtherExpenses`	8
Other operating expenses `jenv-bw2-i:OperatingExpensesOtherBreakdown`	31
Cost of sales `jenv-bw2-i:CostOfSales`	32
General and administrative expenses `jenv-bw2-i:GeneralAdministrativeExpenses`	33
Selling expenses `jenv-bw2-i:SellingExpenses`	34
Amortisation of intangible assets and depreciation of property, plant and equipment `jenv-bw2-i:DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets`	35
Amortisation of intangible assets and depreciation of property, plant and equipment `jenv-bw2-i:DepreciationPropertyPlantEquipmentAmortisationIntangibleAssetsBreakdown`	36
Wages and salaries `jenv-bw2-i:WagesSalaries`	37
EBITA `rj-i:EBITA`	38
EBITDA `rj-i:EBITDA`	39
Unrealised changes in value of investments `jenv-bw2-i:UnrealisedChangesInValueOfInvestments`	40
Realised changes in value of investments `jenv-bw2-i:RealisedChangesInValueOfInvestments`	41
Financial income and expenses `rj-i:FinancialIncomeExpenses`	42
Financial income and expenses `rj-dm:FinancialIncomeExpensesMember`	43