CapitalisedProductionCosts SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA17_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA17_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA17_CapitalisedProductionCosts')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA17_CapitalisedProductionCosts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ChangesConstructionContracts SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA4_ChangesConstructionContracts')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA4_ChangesConstructionContracts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ChangesInValueIntangibleAssetsPropertyPlantEquipment SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA2_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA2_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ChangesInventoriesWorkInProgress SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA14_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA14_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA14_ChangesInventoriesWorkInProgress')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA14_ChangesInventoriesWorkInProgress return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
CostOfSales SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Categoriaal'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA1_CostOfSales')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA1_CostOfSales return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
CostsOutsourcedWorkOtherExternalExpenses SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA11_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA11_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA11_CostsOutsourcedWorkOtherExternalExpenses')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA11_CostsOutsourcedWorkOtherExternalExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
CostsRawMaterialsConsumables SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA10_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA10_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA10_CostsRawMaterialsConsumables')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA10_CostsRawMaterialsConsumables return concat("name:'",$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_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA7_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA7_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$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_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA9_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA9_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA9_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA9_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$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_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA5_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA5_EmployeeBenefitsExpenses return concat("name:'",$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_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA8_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA8_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
GrossOperatingResult SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Categoriaal'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA20_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA20_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA20_GrossOperatingResult')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA20_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
GrossOperatingResult SHOULD be equal to + NetRevenue - CostOfSales - ChangeValueAgriculturalStocks. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST103Variables1_GrossOperatingResult')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST103Variables1_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST103Variables1_NetRevenue')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST103Variables1_NetRevenue return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST103Variables1_CostOfSales')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST103Variables1_CostOfSales return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST103Variables1_ChangeValueAgriculturalStocks')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST103Variables1_ChangeValueAgriculturalStocks return concat("name:'",$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_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA19_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA19_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA19_ImpairmentCurrentAssets')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA19_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
NetOperatingResult SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Categoriaal'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA3_NetOperatingResult')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA3_NetOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
NetOperatingResult SHOULD be equal to + GrossOperatingResult - SumOfExpenses. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST102Variables2_NetOperatingResult')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST102Variables2_NetOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST102Variables2_GrossOperatingResult')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST102Variables2_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST102Variables2_SumOfExpenses')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST102Variables2_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
NetRevenue SHOULD exist at least once.
OperatingExpenses SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA18_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA18_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA18_OperatingExpenses')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA18_OperatingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
OperatingExpenses SHOULD be equal to + CostsRawMaterialsConsumables + CostsOutsourcedWorkOtherExternalExpenses + EmployeeBenefitsExpenses + DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets + ChangesInValueIntangibleAssetsPropertyPlantEquipment + ChangesValueInvestmentProperties + ImpairmentCurrentAssets + OperatingExpensesOther + UnrealisedChangesInValueOfInvestments + RealisedChangesInValueOfInvestments. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST110Variables1_OperatingExpenses')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST110Variables1_OperatingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST110Variables1_CostsRawMaterialsConsumables')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST110Variables1_CostsRawMaterialsConsumables return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST110Variables1_CostsOutsourcedWorkOtherExternalExpenses')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST110Variables1_CostsOutsourcedWorkOtherExternalExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST110Variables1_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST110Variables1_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST110Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST110Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST110Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST110Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST110Variables1_ChangesValueInvestmentProperties')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST110Variables1_ChangesValueInvestmentProperties return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST110Variables1_ImpairmentCurrentAssets')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST110Variables1_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST110Variables1_OperatingExpensesOther')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST110Variables1_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST110Variables1_UnrealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST110Variables1_UnrealisedChangesInValueOfInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST110Variables1_RealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST110Variables1_RealisedChangesInValueOfInvestments return concat("name:'",$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_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA16_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA16_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA16_OperatingExpensesOther')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA16_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
OperatingIncome SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA13_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA13_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA13_OperatingIncome')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA13_OperatingIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
OperatingIncome SHOULD be equal to + NetRevenue + ChangesConstructionContracts + ChangesInventoriesWorkInProgress + CapitalisedProductionCosts + OperatingIncomeOther - ChangeValueAgriculturalStocks. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST106Variables1_OperatingIncome')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST106Variables1_OperatingIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST106Variables1_NetRevenue')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST106Variables1_NetRevenue return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST106Variables1_ChangesConstructionContracts')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST106Variables1_ChangesConstructionContracts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST106Variables1_ChangesInventoriesWorkInProgress')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST106Variables1_ChangesInventoriesWorkInProgress return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST106Variables1_CapitalisedProductionCosts')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST106Variables1_CapitalisedProductionCosts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST106Variables1_OperatingIncomeOther')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST106Variables1_OperatingIncomeOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST106Variables1_ChangeValueAgriculturalStocks')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST106Variables1_ChangeValueAgriculturalStocks return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
OperatingResult SHOULD be equal to + NetOperatingResult + OperatingIncomeOther, because IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables2_Set00OperatingResult')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables2_Set00OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables2_Set01NetOperatingResult')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables2_Set01NetOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables2_Set02OperatingIncomeOther')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables2_Set02OperatingIncomeOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
OperatingResult SHOULD be equal to + OperatingIncome - OperatingExpenses, because IncomeStatementClassificationType is equal to 'Categoriaal'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables1_Set00OperatingResult')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables1_Set00OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables1_Set01OperatingIncome')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables1_Set01OperatingIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables1_Set02OperatingExpenses')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables1_Set02OperatingExpenses return concat("name:'",$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_IncomeStatementCVVOF_PrtFST101Variable1_OperatingResult')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST101Variable1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST101Variable1_OperatingResultCashFlow')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST101Variable1_OperatingResultCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
OtherIncomeExpensesAfterTax SHOULD NOT be reported, because NetRevenue is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST1ExistenceThnNoExistence1_NetRevenue')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST1ExistenceThnNoExistence1_NetRevenue return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST1ExistenceThnNoExistence1_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST1ExistenceThnNoExistence1_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ProjectIncome SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA6_ProjectIncome')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA6_ProjectIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ProjectIncome SHOULD be equal to + NetRevenue + ChangesConstructionContracts. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST102Variables1_ProjectIncome')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST102Variables1_ProjectIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST102Variables1_NetRevenue')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST102Variables1_NetRevenue return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST102Variables1_ChangesConstructionContracts')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST102Variables1_ChangesConstructionContracts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ResultAfterTax SHOULD be equal to + ResultBeforeTax - IncomeTaxExpense + ShareInResultsParticipatingInterests + OtherIncomeExpensesAfterTax. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST104Variables2_ResultAfterTax')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST104Variables2_ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST104Variables2_ResultBeforeTax')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST104Variables2_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST104Variables2_IncomeTaxExpense')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST104Variables2_IncomeTaxExpense return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST104Variables2_ShareInResultsParticipatingInterests')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST104Variables2_ShareInResultsParticipatingInterests return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST104Variables2_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST104Variables2_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ResultBeforeTax SHOULD be equal to + OperatingResult + IncomeReceivablesNoncurrentSecurities - ChangesValueFinancialAssetsSecurities + FinancialIncomeExpenses. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST104Variables1_ResultBeforeTax')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST104Variables1_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST104Variables1_OperatingResult')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST104Variables1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST104Variables1_IncomeReceivablesNoncurrentSecurities')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST104Variables1_IncomeReceivablesNoncurrentSecurities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST104Variables1_ChangesValueFinancialAssetsSecurities')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST104Variables1_ChangesValueFinancialAssetsSecurities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST104Variables1_FinancialIncomeExpenses')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST104Variables1_FinancialIncomeExpenses return concat("name:'",$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_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA15_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA15_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA15_SellingExpenses')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA15_SellingExpenses return concat("name:'",$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_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA12_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA12_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA12_SumOfExpenses')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtValueThnNoExistenceCovA12_SumOfExpenses return concat("name:'",$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_IncomeStatementCVVOF_PrtFST102Variables3_SumOfExpenses')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST102Variables3_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST102Variables3_SellingExpenses')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST102Variables3_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCVVOF_PrtFST102Variables3_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_IncomeStatementCVVOF_PrtFST102Variables3_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}