ChangesInValueIntangibleAssetsPropertyPlantEquipment SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA1_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA1_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$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_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA2_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA2_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$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_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA5_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA5_EmployeeBenefitsExpenses return concat("name:'",$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_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA4_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA4_GeneralAdministrativeExpenses return concat("name:'",$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_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA3_ImpairmentCurrentAssets')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA3_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
NetResultAfterTax SHOULD be equal to + ResultAfterTax + ResultAttributableNoncontrollingInterest. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST102Variables2_NetResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST102Variables2_NetResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST102Variables2_ResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST102Variables2_ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST102Variables2_ResultAttributableNoncontrollingInterest')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST102Variables2_ResultAttributableNoncontrollingInterest return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
NetResultAfterTax SHOULD be reported twice, because ResultAttributableNoncontrollingInterest is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST1ExistenceThnExistence02CovPU1_ResultAttributableNoncontrollingInterest')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST1ExistenceThnExistence02CovPU1_ResultAttributableNoncontrollingInterest return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST1ExistenceThnExistence02CovPU1_NetResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST1ExistenceThnExistence02CovPU1_NetResultAfterTax return concat("name:'",$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_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA6_OperatingExpensesOther')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA6_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
OperatingResult SHOULD be equal to + GrossMargin - SumOfExpenses. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST102Variables1_OperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST102Variables1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST102Variables1_GrossMargin')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST102Variables1_GrossMargin return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST102Variables1_SumOfExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST102Variables1_SumOfExpenses return concat("name:'",$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_ConsolidatedIncomeStatementMedium_PrtFST101Variable1_OperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST101Variable1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST101Variable1_OperatingResultCashFlow')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST101Variable1_OperatingResultCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ResultAfterTax SHOULD be equal to + ResultBeforeTax - IncomeTaxExpense + ShareInResultsParticipatingInterests. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST103Variables1_ResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST103Variables1_ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST103Variables1_ResultBeforeTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST103Variables1_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST103Variables1_IncomeTaxExpense')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST103Variables1_IncomeTaxExpense return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST103Variables1_ShareInResultsParticipatingInterests')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST103Variables1_ShareInResultsParticipatingInterests return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ResultBeforeTax SHOULD be equal to + IncomeReceivablesNoncurrentSecurities + RevaluationReserveRelease - ChangesValueFinancialAssetsSecurities + FinancialIncomeExpenses + OperatingResult. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST105Variables1_ResultBeforeTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST105Variables1_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST105Variables1_IncomeReceivablesNoncurrentSecurities')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST105Variables1_IncomeReceivablesNoncurrentSecurities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST105Variables1_RevaluationReserveRelease')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST105Variables1_RevaluationReserveRelease return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST105Variables1_ChangesValueFinancialAssetsSecurities')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST105Variables1_ChangesValueFinancialAssetsSecurities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST105Variables1_FinancialIncomeExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST105Variables1_FinancialIncomeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST105Variables1_OperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST105Variables1_OperatingResult return concat("name:'",$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_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA7_SellingExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtValueThnNoExistenceCovA7_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
SumOfExpenses SHOULD be equal to + SellingExpenses + GeneralAdministrativeExpenses + EmployeeBenefitsExpenses + DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets + ChangesInValueIntangibleAssetsPropertyPlantEquipment + ChangesValueInvestmentProperties + ChangeValueAgriculturalStocks + ImpairmentCurrentAssets + OperatingExpensesOther + RealisedChangesInValueOfInvestments + UnrealisedChangesInValueOfInvestments. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_SumOfExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_SellingExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_ChangesValueInvestmentProperties')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_ChangesValueInvestmentProperties return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_ChangeValueAgriculturalStocks')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_ChangeValueAgriculturalStocks return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_ImpairmentCurrentAssets')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_OperatingExpensesOther')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_RealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_RealisedChangesInValueOfInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_UnrealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_ConsolidatedIncomeStatementMedium_PrtFST111Variables1_UnrealisedChangesInValueOfInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}