CapitalisedProductionCosts SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA16_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA16_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA16_CapitalisedProductionCosts')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA16_CapitalisedProductionCosts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
CapitalisedProductionCosts SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence26_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence26_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence26_CapitalisedProductionCosts')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence26_CapitalisedProductionCosts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ChangeValueAgriculturalStocks SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence15_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence15_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence15_ChangeValueAgriculturalStocks')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence15_ChangeValueAgriculturalStocks return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA10_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA10_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA10_ChangesConstructionContracts')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA10_ChangesConstructionContracts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ChangesConstructionContracts SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence6_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence6_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence6_ChangesConstructionContracts')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence6_ChangesConstructionContracts return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA11_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA11_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA11_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA11_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ChangesInValueIntangibleAssetsPropertyPlantEquipment SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence4_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence4_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence4_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence4_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA19_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA19_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA19_ChangesInventoriesWorkInProgress')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA19_ChangesInventoriesWorkInProgress return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ChangesInventoriesWorkInProgress SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence25_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence25_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence25_ChangesInventoriesWorkInProgress')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence25_ChangesInventoriesWorkInProgress return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ChangesValueFinancialAssetsSecurities SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence9_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence9_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence9_ChangesValueFinancialAssetsSecurities')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence9_ChangesValueFinancialAssetsSecurities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ChangesValueInvestmentProperties SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence24_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence24_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence24_ChangesValueInvestmentProperties')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence24_ChangesValueInvestmentProperties return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA13_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA13_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA13_CostOfSales')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA13_CostOfSales return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
CostOfSales SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence31_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence31_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence31_CostOfSales')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence31_CostOfSales return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA1_CostsOutsourcedWorkOtherExternalExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA1_CostsOutsourcedWorkOtherExternalExpenses return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA7_CostsRawMaterialsConsumables')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA7_CostsRawMaterialsConsumables return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
CostsRawMaterialsConsumables SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence17_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence17_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence17_CostsRawMaterialsConsumables')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence17_CostsRawMaterialsConsumables return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA5_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA5_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA8_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA8_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence10_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence10_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence10_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence10_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA3_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA3_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
EmployeeBenefitsExpenses SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence22_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence22_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence22_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence22_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
FinancialIncomeExpenses SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence20_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence20_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence20_FinancialIncomeExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence20_FinancialIncomeExpenses return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA20_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA20_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA20_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA20_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
GeneralAdministrativeExpenses SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence28_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence28_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence28_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence28_GeneralAdministrativeExpenses return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA14_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA14_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA14_GrossOperatingResult')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA14_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
GrossOperatingResult SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence7_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence7_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence7_GrossOperatingResult')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence7_GrossOperatingResult return concat("name:'",$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_IncomeStatementLarge_PrtFST103Variables1_GrossOperatingResult')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST103Variables1_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST103Variables1_NetRevenue')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST103Variables1_NetRevenue return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST103Variables1_CostOfSales')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST103Variables1_CostOfSales return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST103Variables1_ChangeValueAgriculturalStocks')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST103Variables1_ChangeValueAgriculturalStocks return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA6_ImpairmentCurrentAssets')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA6_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ImpairmentCurrentAssets SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence19_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence19_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence19_ImpairmentCurrentAssets')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence19_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
IncomeReceivablesNoncurrentSecurities SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence11_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence11_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence11_IncomeReceivablesNoncurrentSecurities')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence11_IncomeReceivablesNoncurrentSecurities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
IncomeTaxExpense SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence16_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence16_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence16_IncomeTaxExpense')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence16_IncomeTaxExpense return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA18_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA18_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA18_NetOperatingResult')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA18_NetOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
NetOperatingResult SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence30_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence30_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence30_NetOperatingResult')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence30_NetOperatingResult return concat("name:'",$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_IncomeStatementLarge_PrtFST102Variables1_NetOperatingResult')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST102Variables1_NetOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST102Variables1_GrossOperatingResult')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST102Variables1_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST102Variables1_SumOfExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST102Variables1_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
NetRevenue SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence1_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence1_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence1_NetRevenue')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence1_NetRevenue return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA12_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA12_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA12_OperatingExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA12_OperatingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
OperatingExpenses SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA15_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA15_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA15_OperatingExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA15_OperatingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
OperatingExpenses SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence13_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence13_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence13_OperatingExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence13_OperatingExpenses return concat("name:'",$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_IncomeStatementLarge_PrtFST110Variables1_OperatingExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST110Variables1_OperatingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST110Variables1_CostsRawMaterialsConsumables')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST110Variables1_CostsRawMaterialsConsumables return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST110Variables1_CostsOutsourcedWorkOtherExternalExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST110Variables1_CostsOutsourcedWorkOtherExternalExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST110Variables1_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST110Variables1_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST110Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST110Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST110Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST110Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST110Variables1_ChangesValueInvestmentProperties')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST110Variables1_ChangesValueInvestmentProperties return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST110Variables1_ImpairmentCurrentAssets')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST110Variables1_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST110Variables1_OperatingExpensesOther')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST110Variables1_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST110Variables1_UnrealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST110Variables1_UnrealisedChangesInValueOfInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST110Variables1_RealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST110Variables1_RealisedChangesInValueOfInvestments return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA4_OperatingExpensesOther')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA4_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
OperatingExpensesOther SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence29_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence29_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence29_OperatingExpensesOther')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence29_OperatingExpensesOther return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA2_OperatingIncome')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA2_OperatingIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
OperatingIncome SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence27_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence27_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence27_OperatingIncome')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence27_OperatingIncome return concat("name:'",$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_IncomeStatementLarge_PrtFST106Variables1_OperatingIncome')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST106Variables1_OperatingIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST106Variables1_NetRevenue')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST106Variables1_NetRevenue return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST106Variables1_ChangesConstructionContracts')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST106Variables1_ChangesConstructionContracts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST106Variables1_ChangesInventoriesWorkInProgress')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST106Variables1_ChangesInventoriesWorkInProgress return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST106Variables1_CapitalisedProductionCosts')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST106Variables1_CapitalisedProductionCosts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST106Variables1_OperatingIncomeOther')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST106Variables1_OperatingIncomeOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST106Variables1_ChangeValueAgriculturalStocks')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST106Variables1_ChangeValueAgriculturalStocks return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
OperatingIncomeOther SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence18_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence18_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence18_OperatingIncomeOther')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence18_OperatingIncomeOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
OperatingResult SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence12_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence12_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence12_OperatingResult')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence12_OperatingResult return concat("name:'",$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_IncomeStatementLarge_PrtValueCovDPUThnFST102Variables2_Set00OperatingResult')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueCovDPUThnFST102Variables2_Set00OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueCovDPUThnFST102Variables2_Set01NetOperatingResult')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueCovDPUThnFST102Variables2_Set01NetOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueCovDPUThnFST102Variables2_Set02OperatingIncomeOther')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueCovDPUThnFST102Variables2_Set02OperatingIncomeOther return concat("name:'",$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_IncomeStatementLarge_PrtValueCovDPUThnFST102Variables1_Set00OperatingResult')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueCovDPUThnFST102Variables1_Set00OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueCovDPUThnFST102Variables1_Set01OperatingIncome')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueCovDPUThnFST102Variables1_Set01OperatingIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueCovDPUThnFST102Variables1_Set02OperatingExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueCovDPUThnFST102Variables1_Set02OperatingExpenses return concat("name:'",$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_IncomeStatementLarge_PrtFST101Variable1_OperatingResult')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST101Variable1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST101Variable1_OperatingResultCashFlow')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST101Variable1_OperatingResultCashFlow return concat("name:'",$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_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence5_NetRevenue')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence5_NetRevenue return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence5_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence5_OtherIncomeExpensesAfterTax return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA17_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA17_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA17_ProjectIncome')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA17_ProjectIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ProjectIncome SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence14_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence14_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence14_ProjectIncome')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence14_ProjectIncome return concat("name:'",$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_IncomeStatementLarge_PrtFST102Variables2_ProjectIncome')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST102Variables2_ProjectIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST102Variables2_NetRevenue')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST102Variables2_NetRevenue return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST102Variables2_ChangesConstructionContracts')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST102Variables2_ChangesConstructionContracts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
RealisedChangesInValueOfInvestments SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence21_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence21_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence21_RealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence21_RealisedChangesInValueOfInvestments return concat("name:'",$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_IncomeStatementLarge_PrtFST104Variables1_ResultAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST104Variables1_ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST104Variables1_ResultBeforeTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST104Variables1_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST104Variables1_IncomeTaxExpense')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST104Variables1_IncomeTaxExpense return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST104Variables1_ShareInResultsParticipatingInterests')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST104Variables1_ShareInResultsParticipatingInterests return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST104Variables1_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST104Variables1_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ResultBeforeTax SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence8_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence8_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence8_ResultBeforeTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence8_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
ResultBeforeTax SHOULD be equal to + OperatingResult + IncomeReceivablesNoncurrentSecurities + RevaluationReserveRelease - ChangesValueFinancialAssetsSecurities + FinancialIncomeExpenses. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST105Variables1_ResultBeforeTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST105Variables1_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST105Variables1_OperatingResult')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST105Variables1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST105Variables1_IncomeReceivablesNoncurrentSecurities')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST105Variables1_IncomeReceivablesNoncurrentSecurities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST105Variables1_RevaluationReserveRelease')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST105Variables1_RevaluationReserveRelease return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST105Variables1_ChangesValueFinancialAssetsSecurities')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST105Variables1_ChangesValueFinancialAssetsSecurities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST105Variables1_FinancialIncomeExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST105Variables1_FinancialIncomeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
RevaluationReserveRelease SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence2_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence2_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence2_RevaluationReserveRelease')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence2_RevaluationReserveRelease return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA21_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA21_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA21_SellingExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA21_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
SellingExpenses SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence32_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence32_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence32_SellingExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence32_SellingExpenses return concat("name:'",$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_IncomeStatementLarge_PrtValueThnNoExistenceCovA9_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA9_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA9_SumOfExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtValueThnNoExistenceCovA9_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
SumOfExpenses SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence23_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence23_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence23_SumOfExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence23_SumOfExpenses return concat("name:'",$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_IncomeStatementLarge_PrtFST102Variables3_SumOfExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST102Variables3_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST102Variables3_SellingExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST102Variables3_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST102Variables3_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST102Variables3_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}
UnrealisedChangesInValueOfInvestments SHOULD NOT be reported, because OtherIncomeExpensesAfterTax is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence3_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence3_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence3_UnrealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_IncomeStatementLarge_PrtFST1ExistenceThnNoExistence3_UnrealisedChangesInValueOfInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}