When the reported value of `OpeningClosingBalanceSheetDifference` is equal to `Ja` then `ChangeAccountingPolicies` with the value `Ja` and/or `PriorPeriodErrors` with the value `Ja` and/or `OtherDifferences` with the value `Ja` MUST exist at least once with the value `ValueOfEnumeration`. When the reported value of `OpeningClosingBalanceSheetDifference` is equal to `Nee` then `ChangeAccountingPolicies` MUST NOT be reported. When the reported value of `OpeningClosingBalanceSheetDifference` is equal to `Nee` then `OtherDifferences` MUST NOT be reported. When the reported value of `OpeningClosingBalanceSheetDifference` is equal to `Nee` then `PriorPeriodErrors` MUST NOT be reported. `OpeningClosingBalanceSheetDifference` MUST exist at least once.