When the reported value of `OpeningClosingBalanceSheetDifference` is equal to `Ja` then `ChangeOfStatementPreviousReportingYearDisclosure` MUST exist at least once.
When the reported value of `OpeningClosingBalanceSheetDifference` is equal to `Nee` then `ChangeOfStatementPreviousReportingYearDisclosure` MUST NOT be reported.