ChangesInValueIntangibleAssetsPropertyPlantEquipment SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA8_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA8_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ChangesValueInvestmentProperties SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA5_ChangesValueInvestmentProperties')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA5_ChangesValueInvestmentProperties return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA9_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA9_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA9_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA9_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
EmployeeBenefitsExpenses SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA7_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA7_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
Expenses SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_Expenses')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_Expenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfExpensesDebit')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfExpensesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfExpensesCredit')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfExpensesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
GeneralAdministrativeExpenses SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Categoriaal'. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA4_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA4_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ImpairmentCurrentAssets SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA2_ImpairmentCurrentAssets')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA2_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
Income SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_Income')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_Income return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_ChildrenOfIncomeCredit')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_ChildrenOfIncomeCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_ChildrenOfIncomeDebit')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_ChildrenOfIncomeDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
NetResult SHOULD be equal to + Result + ResultAttributableNoncontrollingInterest. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST102Variables2_NetResult')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST102Variables2_NetResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST102Variables2_Result')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST102Variables2_Result return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST102Variables2_ResultAttributableNoncontrollingInterest')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST102Variables2_ResultAttributableNoncontrollingInterest return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
OperatingExpensesOther SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA6_OperatingExpensesOther')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA6_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
OperatingResult SHOULD be equal to + Income - Expenses - EmployeeBenefitsExpenses - DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets - ChangesInValueIntangibleAssetsPropertyPlantEquipment - ChangesValueInvestmentProperties - ImpairmentCurrentAssets - OperatingExpensesOther - SumOfExpenses. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_OperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_Income')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_Income return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_Expenses')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_Expenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_ChangesValueInvestmentProperties')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_ChangesValueInvestmentProperties return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_ImpairmentCurrentAssets')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_OperatingExpensesOther')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_SumOfExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST109Variables1_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
OperatingResult SHOULD be equal to + OperatingResultCashFlow. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST101Variable1_OperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST101Variable1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST101Variable1_OperatingResultCashFlow')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST101Variable1_OperatingResultCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
Result SHOULD be equal to + OperatingResult + IncomeReceivablesNoncurrentSecurities + RevaluationReserveRelease - ChangesValueFinancialAssetsSecurities + FinancialIncomeExpenses + ShareInResultsParticipatingInterests. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST106Variables1_Result')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST106Variables1_Result return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST106Variables1_OperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST106Variables1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST106Variables1_IncomeReceivablesNoncurrentSecurities')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST106Variables1_IncomeReceivablesNoncurrentSecurities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST106Variables1_RevaluationReserveRelease')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST106Variables1_RevaluationReserveRelease return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST106Variables1_ChangesValueFinancialAssetsSecurities')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST106Variables1_ChangesValueFinancialAssetsSecurities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST106Variables1_FinancialIncomeExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST106Variables1_FinancialIncomeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST106Variables1_ShareInResultsParticipatingInterests')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST106Variables1_ShareInResultsParticipatingInterests return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
SellingExpenses SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Categoriaal'. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA3_SellingExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA3_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
SumOfExpenses SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Categoriaal'. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA1_SumOfExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA1_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
SumOfExpenses SHOULD be equal to + SellingExpenses + GeneralAdministrativeExpenses. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST102Variables1_SumOfExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST102Variables1_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST102Variables1_SellingExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST102Variables1_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST102Variables1_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeExpensesStatementNonprofit_PrtFST102Variables1_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}