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RJ 660 - Educational institutions

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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-660

Concept	Order
RJ 660 - Educational institutions `rj-abstr:AnnualReportingGuidelines660Title`
Adjustments for (reversal of) impairment recognised in profit or loss `rj-i:AdjustmentsImpairmentLossReversalImpairmentLossRecognisedInProfitLoss`	1
Receivables from the Ministry of OC&W `rj-i:ReceivablesFromMinistryOCW`	2
Contributions of central governments `rj-i:CentralGovernmentContributions`	3
Assets `jenv-bw2-i:Assets`	4
Non-current assets `jenv-bw2-i:AssetsNoncurrent`	5
Intangible assets `jenv-bw2-i:IntangibleAssets`	6
Property, plant and equipment `jenv-bw2-i:PropertyPlantEquipment`	7
Financial assets `jenv-bw2-i:FinancialAssets`	8
Current assets `jenv-bw2-i:AssetsCurrent`	9
Inventories `jenv-bw2-i:Inventories`	10
Receivables `jenv-bw2-i:Receivables`	11
Current securities `jenv-bw2-i:SecuritiesCurrent`	12
Cash and cash equivalents `jenv-bw2-i:CashAndCashEquivalents`	13
Equity and liabilities `jenv-bw2-i:EquityAndLiabilities`	14
Equity `jenv-bw2-i:Equity`	15
Provisions `jenv-bw2-i:Provisions`	16
Non-current liabilities `jenv-bw2-i:LiabilitiesNoncurrent`	17
Current liabilities `jenv-bw2-i:LiabilitiesCurrent`	18
Income `jenv-bw2-i:Income`	19
Other government contributions and subsidies `rj-i:GovernmentContributionsAndSubsidiesOther`	20
Tuition fees, course fees, training fees and exam fees `rj-i:TuitionCourseTrainingExamFees`	21
Income on third party contracts `rj-i:IncomeOnThirdPartyContracts`	22
Other income `jenv-bw2-i:IncomeOther`	23
Expenses `jenv-bw2-i:Expenses`	24
Expenses of employee benefits `jenv-bw2-i:EmployeeBenefitsExpenses`	25
Depreciation of other property, plant and equipment and amortisation of intangible assets `jenv-bw2-i:DepreciationOtherPropertyPlantEquipmentAmortisationIntangibleAssets`	26
Accommodation costs `rj-i:AccommodationCosts`	27
Other expenses `jenv-bw2-i:ExpensesOther`	28
Balance of income and expenses `rj-i:BalanceIncomeAndExpenses`	29
Financial income and expenses `rj-i:FinancialIncomeExpenses`	30
Result before tax `jenv-bw2-i:ResultBeforeTax`	31
Income tax expense `jenv-bw2-i:IncomeTaxExpense`	32
Share in results of participating interests `jenv-bw2-i:ShareInResultsParticipatingInterests`	33
Result after tax `jenv-bw2-i:ResultAfterTax`	34
Profit (loss) attributable to non-controlling interest not accrued to legal entity `jenv-bw2-i:ResultAttributableNoncontrollingInterest`	35
Net result after tax `jenv-bw2-i:NetResultAfterTax`	36
Budget `rj-dm:BudgetMember`	37
Current receivables from other related parties `jenv-bw2-i:ReceivablesOtherRelatedPartiesCurrent`	38
Non-current receivables from other related parties `jenv-bw2-i:ReceivablesOtherRelatedPartiesNoncurrent`	39
Payables to other related parties `jenv-bw2-i:PayablesOtherRelatedParties`	40
Non-current payables to other related parties `jenv-bw2-i:PayablesOtherRelatedPartiesNoncurrent`	41
Current payables to other related parties `jenv-bw2-i:PayablesOtherRelatedPartiesCurrent`	42
General reserve `rj-i:GeneralReserve`	43
General reserve `rj-dm:GeneralReserveMember`	44
Designated reserve (public) `rj-i:DesignatedReservePublic`	45
Designated reserve (public) `rj-dm:DesignatedReservePublicMember`	46
Designated reserve (private) `rj-i:DesignatedReservePrivate`	47
Designated reserve (private) `rj-dm:DesignatedReservePrivateMember`	48
Designated fund (public) `rj-i:DesignatedFundPublic`	49
Designated fund (public) `rj-dm:DesignatedFundPublicMember`	50
Designated fund (private) `rj-i:DesignatedFundPrivate`	51
Designated fund (private) `rj-dm:DesignatedFundPrivateMember`	52
Revaluation reserves `jenv-bw2-i:RevaluationReserve`	53
Revaluation reserves `jenv-bw2-dm:RevaluationReserveMember`	54
Other legal reserves `jenv-bw2-i:LegalReserves`	55
Other legal reserves `jenv-bw2-dm:LegalReservesMember`	56
Statutory reserves `jenv-bw2-i:StatutoryReserves`	57
Statutory reserves `jenv-bw2-dm:StatutoryReservesMember`	58
Central government contributions of the Ministry of OCW `rj-i:CentralGovernmentContributionsMinistryOCW`	59
Central government contributions of the Ministry of EZ `rj-i:CentralGovernmentContributionsMinistryEZ`	60
Scientific education `rj-dm:ScientificEducationMember`	61
Higher professional education `rj-dm:HigherProfessionalEducationMember`	62
Vocational education and adult education `rj-dm:VocationalAdultEducationMember`	63
Secondary education `rj-dm:SecondaryEducationMember`	64
Primary education `rj-dm:PrimaryEducationMember`	65
Disclosure of segment information `rj-i:SegmentReportingDisclosure`	66
Policy of segment information `rj-i:SegmentReportingPolicy`	67
Description in the composition of reportable segments `rj-i:SegmentReportingChangesCompositionDescription`	68
Disclosure of analysis of differences between the budget and actuals `rj-i:AnalysisDifferencesBudgettedActualDisclosure`	69
Disclosure of the analysis of the differences between the actual figures and those of the previous financial reporting period `rj-i:AnalysisDifferencesActualCurrentAndPreviousFinancialReportingPeriodDisclosure`	70
Registered office of the related party `rj-i:RelatedPartyRegisteredOffice`	71
Legal form of the related party `rj-i:RelatedPartyLegalForm`	72
Indication of the main activities of the related party `rj-i:RelatedPartyMainActivitiesIndication`	73
Equity of the related party according to the last available financial statements `rj-i:RelatedPartyEquityLastFinancialStatements`	74
Result of the related party according to the last available financial statements `rj-i:RelatedPartyResultsLastFinancialStatements`	75
Revenue of the related party according to the last available financial statements `rj-i:RelatedPartyRevenueLastFinancialStatements`	76
Date of the last available financial statements of the related party `rj-i:RelatedPartyDateLastFinancialStatements`	77
Rate of participation in the related party `rj-i:RelatedPartyParticipationRate`	78
Rate of consolidation of the related party `rj-i:RelatedPartyConsolidationRate`	79
Severally liable for the liabilities of the related party (Y/N) `rj-i:RelatedPartySeverallyLiableForLiabilities`	80
Disclosure of special provisions in the articles of association relating to equity `rj-i:EquitySpecialProvisionsArticlesAssociationDisclosure`	81
Subsidy income where any surplus is added to the lump sum `rj-dm:SubsidyIncomeAnySurplusAddedToLumpSumMember`	82
Subsidy income to be spent on the intended purpose including settlement of any surplus `rj-dm:SubsidyIncomeToBeSpendOnIntendedPurposeIncludingSettlementOfAnySurplusMember`	83
Subsidy income continuing into next year `rj-dm:SubsidyIncomeContinuingIntoNextYearMember`	84
Characteristic of allocation of subsidy income `rj-i:SubsidyIncomeAllocationCharacteristic`	85
Date of allocation of subsidy income `rj-i:SubsidyIncomeAllocationDate`	86
Activities are fully performed and completed at the end of the period in accordance with the conditions of the subsidy income (Y/N) `rj-i:SubsidyIncomeActivitiesFullyPerformedAndCompletedAtPeriodEndInAccordanceWithConditions`	87
Amount of allocation of subsidy income `rj-i:SubsidyIncomeAllocationAmount`	88
Subsidy income received up to and including the reporting period `rj-i:SubsidyIncomeReceivedUpToAndIncludingReportingPeriod`	89
Expenses relating to the utilisation of the subsidy income `rj-i:SubsidyIncomeExpensesUtilisation`	90
Any surplus of the subsidy income to be settled `rj-i:SubsidyIncomeAnySurplusToBeSettled`	91
Subsidy income received before the reporting period `rj-i:SubsidyIncomeReceivedBeforeReportingPeriod`	92
Subsidy income received during reporting period `rj-i:SubsidyIncomeReceivedDuringReportingPeriod`	93
Expenses relating to the utilisation of the subsidy income during the reporting period `rj-i:SubsidyIncomeExpensesUtilisationDuringReportingPeriod`	94
Balance of subsidy income still to spend `rj-i:SubsidyIncomeBalanceStillToSpend`	95
Disclosure of subsidy income `rj-i:SubsidyIncomeDisclosure`	96
Subsidy income from international organisations `rj-i:SubsidyIncomeInternationalOrganisations`	97
Subsidy income from national governments `rj-i:SubsidyIncomeNationalGovernments`	98
Subsidy income from NWO (Dutch Organisation for Scientific Research) `rj-i:SubsidyIncomeNWO`	99
Subsidy income from KNAW (Royal Academy of Sciences) `rj-i:SubsidyIncomeKNAW`	100
Subsidy income from other national governments `rj-i:SubsidyIncomeNationalGovernmentsOther`	101
Subsidy income from other non-profit organisations `rj-i:SubsidyIncomeNonProfitOrganisationsOther`	102
Subsidy income from companies `rj-i:SubsidyIncomeCompanies`	103
Disclosure of subsidy conditions `rj-i:SubsidyIncomeConditionsDisclosure`	104
Disclosure of the costs of the own organisation `rj-i:CostsOfOwnOrganisationDisclosure`	105
Statement of the destination of the profit or the processing of the loss `jenv-bw2-i:ResultsAppropriationDisclosure`	106
Statement of the proposed appropriation of the result `jenv-bw2-i:ResultsAppropriationProposalDisclosure`	107
Consolidated `jenv-bw2-dm:ConsolidatedMember`	108
Operating result (used in cash flow statement) `rj-i:OperatingResultCashFlow`	109
Adjustments for depreciation and amortisation expense `rj-i:AdjustmentsDepreciationAndAmortisationExpense`	110
Increase (decrease) in provisions `rj-i:IncreaseDecreaseProvisions`	111
Adjustments to reconcile to the operating result `rj-i:AdjustmentsReconcileOperatingResult`	112
Decrease (increase) in inventories `rj-i:IncreaseDecreaseInInventories`	113
Decrease (increase) in receivables `rj-i:IncreaseDecreaseInReceivables`	114
Increase (decrease) in liabilities `rj-i:IncreaseDecreaseInLiabilities`	115
Changes in working capital `rj-i:ChangesWorkingCapital`	116
Cash flows from (used in) operations `rj-i:CashFlowFromOperations`	117
Interest received (from operating activities) `rj-i:InterestReceivedClassifiedAsOperatingActivities`	118
Interest paid (from operating activities) `rj-i:InterestPaidClassifiedAsOperatingActivities`	119
Extraordinary result (from operating activities) `rj-i:ExtraordinaryResultClassifiedAsOperatingActivities`	120
Cash flows from (used in) operating activities `rj-i:CashFlowOperatingActivities`	121
Purchase of property, plant and equipment `rj-i:PurchasePropertyPlantEquipment`	122
Proceeds from sales of property, plant and equipment `rj-i:ProceedsSalesPropertyPlantAndEquipment`	123
Proceeds from sales of intangible assets `rj-i:ProceedsSalesIntangibleAssets`	124
Purchase of intangible assets `rj-i:PurchaseIntangibleAssets`	125
Purchase of participating interests and partnerships `rj-i:PurchaseOfParticipatingInterestsAndPartnerships`	126
Changes in borrowings `rj-i:ChangesInBorrowings`	127
Purchase of other financial assets `rj-i:PurchaseOtherFinancialAssets`	128
Cash flows from (used in) investing activities `rj-i:CashFlowInvestingActivities`	129
New borrowings `rj-i:NewBorrowings`	130
Repayments of borrowings `rj-i:RepaymentsBorrowings`	131
Cash flows from (used in) financing activities `rj-i:CashFlowFinancingActivities`	132
Net cash flows `rj-i:NetCashFlows`	133
Increase (decrease) in cash and cash equivalents `rj-i:IncreaseDecreaseCashAndCashEquivalents`	134
Central government contributions relating to the workplace function `rj-i:CentralGovernmentContributionsWorkplaceFunction`	135
Central government contributions minus the amount relating to the workplace function `rj-i:CentralGovernmentContributionsMinusWorkplaceFunction`	136
Disclosure of the central government contributions relating to the workplace function `rj-i:CentralGovernmentContributionsWorkplaceFunctionDisclosure`	137
Disclosure of income from Education and Research (O&O) `rj-i:IncomeFromEducationAndResearchDisclosure`	138
Income from Education and Research (O&O) `rj-i:IncomeFromEducationAndResearch`	139
Expenses of faculty tasks relating to income from Education and Research (O&O) `rj-i:IncomeFromEducationAndResearchRelatingExpensesFacultyTasks`	140
Income from Education and Research (O&O) of satellite organisations of the medical cluster `rj-i:IncomeFromEducationAndResearchSatelliteOrganisationsMedicalCluster`	141
Expenses of Education and Research (O&O) of satellite organisations of the medical cluster `rj-i:ExpensesEducationAndResearchSatelliteOrganisationsMedicalCluster`	142
Disclosure of the continuity section `rj-i:ContinuitySectionDisclosure`	143
Number of students `rj-i:NumberOfStudents`	144
Disclosure of number of students `rj-i:NumberOfStudentsDisclosure`	145
Staffing level of management `rj-i:StaffingLevelManagement`	146
Disclosure of staffing level of management `rj-i:StaffingLevelManagementDisclosure`	147
Staffing level of primary staff / teaching staff `rj-i:StaffingLevelTeachingStaff`	148
Disclosure of staffing level of primary staff / teaching staff `rj-i:StaffingLevelTeachingStaffDisclosure`	149
Staffing level of supporting staff / other employees `rj-i:StaffingLevelOtherEmployees`	150
Disclosure of staffing level of supporting staff / other employees `rj-i:StaffingLevelOtherEmployeesDisclosure`	151
Staffing level of scientific staff `rj-i:StaffingLevelScientificStaff`	152
Disclosure of staffing level of scientific staff `rj-i:StaffingLevelScientificStaffDisclosure`	153
Disclosure of multi-annual budgets `rj-i:MultiAnnualBudgetsDisclosure`	154
Designated reserves `rj-i:DesignatedReserves`	155
Other reserves and funds `rj-i:ReservesAndFundsOther`	156
Extraordinary income and expenses `rj-i:ExtraordinaryIncomeExpenses`	157
Description of the expectations of management relating to the main developments `rj-i:ManagementExpectationsMainDevelopmentsDescription`	158
Description of the expectations of management relating to the main developments of income and expenses `rj-i:ManagementExpectationsMainDevelopmentsOfIncomeExpensesDescription`	159
Description of the expectations of management relating to the main developments of housing policies `rj-i:ManagementExpectationsMainDevelopmentsOfHousingPoliciesDescription`	160
Description of the expectations of management relating to the main developments of other planned investments and projects `rj-i:ManagementExpectationsMainDevelopmentsOfOtherPlannedInvestmentsProjectsDescription`	161
Description of the expectations of management relating to the main developments of contract activities `rj-i:ManagementExpectationsMainDevelopmentsOfContractActivitiesDecription`	162
Description of the expectations of management relating to the main developments of changes in the reserves and provisions `rj-i:ManagementExpectationsMainDevelopmentsOfChangesInReservesAndProvisionsDescription`	163
Description of the presence and operation of the internal risk management system `rj-i:PresenceAndOperationOfInternalRiskManagementSystemDescription`	164
Report of the supervisory body `rj-i:SupervisoryBodyReport`	165
Description of the developments in matters for which expectations were stated in the previous management report `rj-i:DescriptionOfDevelopmentsInMattersExpectationsStatedPreviousManagementReport`	166
Description of affairs with an impact on staffing `rj-i:AffairsImpactStaffingDescription`	167
Description of education performance `rj-i:EducationPerformanceDescription`	168
Description of educational and education programmatic affairs `rj-i:EducationalEducationprogrammaticAffairsDescription`	169
Description of the developments as a result of internal and external quality management `rj-i:DevelopmentsInternalExternalQualityManagementDescription`	170
Description of the developments with or in relation to related parties `rj-i:DevelopmentsRelatedPartiesDescription`	171
Description of governance developments `rj-i:GovernanceDevelopmentsDescription`	172
Description of matters with political or social impact `rj-i:MattersPoliticalSocialImpactDescription`	173
Information regarding the policies on controlling the payments due to termination of the employment `rj-i:PoliciesControllingPaymentsDueToTerminationOfTheEmploymentInformation`	174
Information regarding the policies on handling complaints `rj-i:PoliciesHandlingComplaintsInformation`	175
Information regarding the Arrangement of pledging and borrowing `rj-i:PledgingBorrowingArrangementInformation`	176
Policy and implementation of the pledging and borrowing arrangement `rj-i:PledgingBorrowingArrangementPolicyImplementation`	177
Types and extent of the pledging and borrowing arrangements `rj-i:PledgingBorrowingArrangementTypesAndExtent`	178
Maturities of the pledging and borrowing arrangements `rj-i:PledgingBorrowingArrangementMaturities`	179
Disclosure of students who are financially supported by the Student Financial Support Fund `rj-i:StudentsFinanciallySupportedByStudentFinancialSupportFundDisclosure`	180
Number of EER-students who are financially supported by the Student Financial Support Fund `rj-i:NumberOfEERStudentsFinanciallySupportedByStudentFinancialSupportFund`	181
Number of non-EER-students who are financially supported by the Student Financial Support Fund `rj-i:NumberOfNonEERStudentsFinanciallySupportedByStudentFinancialSupportFund`	182
Number of students in situations of force majeure who are financially supported by the Student Financial Support Fund `rj-i:NumberOfStudentsForceMajeureSituationsFinanciallySupportedByStudentFinancialSupportFund`	183
Number of other students who are financially supported by the Student Financial Support Fund `rj-i:NumberOfStudentsOtherFinanciallySupportedByStudentFinancialSupportFund`	184
Number of students who are financially supported by the Student Financial Support Fund `rj-i:NumberOfStudentsFinanciallySupportedByStudentFinancialSupportFund`	185
Number of students who act as board members of study or student associations recognized by the institution or in student participation who are financially supported by the Student Financial Support Fund `rj-i:NumberOfStudentsActAsBoardMembersFinanciallySupportedByStudentFinancialSupportFund`	186
Number of students with regard to outgoing scholarships who are financially supported by the Student Financial Support Fund `rj-i:NumberOfStudentsOutgoingScholarshipsFinanciallySupportedByStudentFinancialSupportFund`	187
Number of students with regard to exceptional performance in the field of sport or culture who are financially supported by the Student Financial Support Fund `rj-i:NumberOfStudentsExceptionalPerformanceSportOrCultureFinanciallySupportedByStudentFinancialSupportFund`	188
Number of students who have applied for compensation in connection with the Student Financial Support Fund `rj-i:NumberOfStudentsFinanciallySupportRequestedByStudentFinancialSupportFund`	189
Students with regard to outgoing scholarships who are financially supported by the Student Financial Support Fund `rj-dm:StudentsOutgoingScholarshipsFinanciallySupportedByStudentFinancialSupportFundMember`	190
Students who act as board members of study or student associations recognized by the institution or in student participation who are financially supported by the Student Financial Support Fund `rj-dm:StudentsActAsBoardMembersFinanciallySupportedByStudentFinancialSupportFundMember`	191
Students with regard to exceptional performance in the field of sport or culture who are financially supported by the Student Financial Support Fund `rj-dm:StudentsExceptionalPerformanceSportOrCultureFinanciallySupportedByStudentFinancialSupportFundMember`	192
Students who are financially supported by the Student Financial Support Fund `rj-dm:StudentsFinanciallySupportedByStudentFinancialSupportFundMember`	193
Students in situations of force majeure who are financially supported by the Student Financial Support Fund `rj-dm:StudentsForceMajeureSituationsFinanciallySupportedByStudentFinancialSupportFundMember`	194
Other students who are financially supported by the Student Financial Support Fund `rj-dm:StudentsOtherFinanciallySupportedByStudentFinancialSupportFundMember`	195
Non-EER-students who are financially supported by the Student Financial Support Fund `rj-dm:NonEERStudentsFinanciallySupportedByStudentFinancialSupportFundMember`	196
Average level of compensation in connection with the Student Financial Support Fund `rj-i:AverageExpenditureRelatingFromStudentFinancialSupportFund`	197
Average duration of the compensation in connection with the Student Financial Support Fund `rj-i:AverageDurationExpenditureRelatingFromStudentFinancialSupportFund`	198
Expenditure relating to the student financial support fund `rj-i:ExpenditureRelatingFromStudentFinancialSupportFund`	199
Disclosure of expense claims of and payments to managing directors `rj-i:ExpenseClaimsPaymentsManagingDirectorsDisclosure`	200
Description of relevant political aspects `rj-i:DescriptionOfRelevantPoliticalAspects`	201
Corporate social responsibility information `rj-i:CorporateSocialResponsibilityInformation`	202
Representation expenses `rj-i:RepresentationExpenses`	203
Travel expenses abroad `rj-i:TravelExpensesAbroad`	204
Travel expenses inland `rj-i:TravelExpensesInland`	205
Other expense claims of and payments to managing directors `rj-i:ExpenseClaimsPaymentsManagingDirectorsOther`	206
Expense claims of and payments to managing directors `rj-i:ExpenseClaimsPaymentsManagingDirectors`	207