AdjustmentsDepreciationAndAmortisationExpense SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA4_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA4_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA4_AdjustmentsDepreciationAndAmortisationExpense')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA4_AdjustmentsDepreciationAndAmortisationExpense return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
AdjustmentsReconcileOperatingResult SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA5_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA5_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA5_AdjustmentsReconcileOperatingResult')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA5_AdjustmentsReconcileOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
AdjustmentsReconcileOperatingResult SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_AdjustmentsReconcileOperatingResult')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_AdjustmentsReconcileOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfAdjustmentsReconcileOperatingResultDebit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfAdjustmentsReconcileOperatingResultDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfAdjustmentsReconcileOperatingResultCredit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfAdjustmentsReconcileOperatingResultCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
AdjustmentsReconcileOperatingResultOther SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA9_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA9_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA9_AdjustmentsReconcileOperatingResultOther')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA9_AdjustmentsReconcileOperatingResultOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
CashAndCashEquivalentsCashFlow SHOULD be equal to + CashAndCashEquivalents. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST101Variable1_CashAndCashEquivalentsCashFlow')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST101Variable1_CashAndCashEquivalentsCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST101Variable1_CashAndCashEquivalents')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST101Variable1_CashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
CashFlowFinancingActivities SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit5_CashFlowFinancingActivities')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit5_CashFlowFinancingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit5_ChildrenOfCashFlowFinancingActivitiesDebit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit5_ChildrenOfCashFlowFinancingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit5_ChildrenOfCashFlowFinancingActivitiesCredit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit5_ChildrenOfCashFlowFinancingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
CashFlowFromOperations SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit4_CashFlowFromOperations')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit4_CashFlowFromOperations return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit4_ChildrenOfCashFlowFromOperationsDebit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit4_ChildrenOfCashFlowFromOperationsDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit4_ChildrenOfCashFlowFromOperationsCredit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit4_ChildrenOfCashFlowFromOperationsCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
CashFlowInvestingActivities SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit2_CashFlowInvestingActivities')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit2_CashFlowInvestingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit2_ChildrenOfCashFlowInvestingActivitiesDebit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit2_ChildrenOfCashFlowInvestingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit2_ChildrenOfCashFlowInvestingActivitiesCredit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit2_ChildrenOfCashFlowInvestingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
CashFlowOperatingActivities SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit3_CashFlowOperatingActivities')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit3_CashFlowOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit3_ChildrenOfCashFlowOperatingActivitiesDebit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit3_ChildrenOfCashFlowOperatingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit3_ChildrenOfCashFlowOperatingActivitiesCredit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit3_ChildrenOfCashFlowOperatingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
CashFlowStatementMethodType MUST exist at least once, because CashAndCashEquivalentsCashFlow is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA3_CashAndCashEquivalentsCashFlow')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA3_CashAndCashEquivalentsCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
CashFlowStatementMethodType MUST exist at least once, because CashFlowFinancingActivities is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA1_CashFlowFinancingActivities')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA1_CashFlowFinancingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
CashFlowStatementMethodType MUST exist at least once, because EffectExchangeRateChangesCashAndCashEquivalents is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA2_EffectExchangeRateChangesCashAndCashEquivalents')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA2_EffectExchangeRateChangesCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
CashFlowStatementMethodType MUST exist at least once, because IncreaseDecreaseCashAndCashEquivalents is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA4_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA4_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
CashFlowStatementMethodType MUST exist at least once, because NetCashFlows is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA5_NetCashFlows')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA5_NetCashFlows return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ChangesWorkingCapital SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA13_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA13_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA13_ChangesWorkingCapital')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA13_ChangesWorkingCapital return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ChangesWorkingCapital SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit7_ChangesWorkingCapital')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit7_ChangesWorkingCapital return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit7_ChildrenOfChangesWorkingCapitalDebit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit7_ChildrenOfChangesWorkingCapitalDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit7_ChildrenOfChangesWorkingCapitalCredit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit7_ChildrenOfChangesWorkingCapitalCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
IncreaseDecreaseCashAndCashEquivalents SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit6_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit6_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit6_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsDebit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit6_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit6_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsCredit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit6_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
IncreaseDecreaseInConstructionContracts SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA12_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA12_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA12_IncreaseDecreaseInConstructionContracts')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA12_IncreaseDecreaseInConstructionContracts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
IncreaseDecreaseInInventories SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA16_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA16_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA16_IncreaseDecreaseInInventories')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA16_IncreaseDecreaseInInventories return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
IncreaseDecreaseInOtherPayables SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA7_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA7_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA7_IncreaseDecreaseInOtherPayables')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA7_IncreaseDecreaseInOtherPayables return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
IncreaseDecreaseInOtherReceivables SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA8_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA8_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA8_IncreaseDecreaseInOtherReceivables')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA8_IncreaseDecreaseInOtherReceivables return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
IncreaseDecreaseInSecurities SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA6_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA6_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA6_IncreaseDecreaseInSecurities')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA6_IncreaseDecreaseInSecurities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
IncreaseDecreaseInTradeAccountsPayable SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA3_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA3_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA3_IncreaseDecreaseInTradeAccountsPayable')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA3_IncreaseDecreaseInTradeAccountsPayable return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
IncreaseDecreaseInTradeAccountsReceivable SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA2_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA2_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA2_IncreaseDecreaseInTradeAccountsReceivable')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA2_IncreaseDecreaseInTradeAccountsReceivable return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
IncreaseDecreaseProvisions SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA10_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA10_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA10_IncreaseDecreaseProvisions')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA10_IncreaseDecreaseProvisions return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
NetCashFlows SHOULD be equal to + CashFlowOperatingActivities + CashFlowInvestingActivities + CashFlowFinancingActivities. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST103Variables1_NetCashFlows')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST103Variables1_NetCashFlows return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST103Variables1_CashFlowOperatingActivities')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST103Variables1_CashFlowOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST103Variables1_CashFlowInvestingActivities')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST103Variables1_CashFlowInvestingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST103Variables1_CashFlowFinancingActivities')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST103Variables1_CashFlowFinancingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
OperatingResultCashFlow SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA11_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA11_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA11_OperatingResultCashFlow')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA11_OperatingResultCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
PaymentsEmployees SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Indirect'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA15_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA15_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA15_PaymentsEmployees')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA15_PaymentsEmployees return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
PaymentsSuppliers SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Indirect'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA1_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA1_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA1_PaymentsSuppliers')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA1_PaymentsSuppliers return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ReceiptsCustomers SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Indirect'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA14_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA14_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA14_ReceiptsCustomers')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA14_ReceiptsCustomers return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
Reported value of CashAndCashEquivalentsCashFlow at end of period SHOULD be equal to sum of reported value of CashAndCashEquivalentsCashFlow at beginning of period and changes in that value during period, IncreaseDecreaseCashAndCashEquivalents. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowEnd')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowEnd return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowStart')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowStart return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1PeriodStartMutationPeriodEnd1_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1PeriodStartMutationPeriodEnd1_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}