Reported value of `CashAndCashEquivalentsCashFlow` at end of period SHOULD be equal to sum of reported value of `CashAndCashEquivalentsCashFlow` at beginning of period and changes in that value during period, `IncreaseDecreaseCashAndCashEquivalents`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowEnd')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowEnd return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowStart')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowStart return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1PeriodStartMutationPeriodEnd1_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1PeriodStartMutationPeriodEnd1_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `AdjustmentsDepreciationAndAmortisationExpense` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA4_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA4_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA4_AdjustmentsDepreciationAndAmortisationExpense')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA4_AdjustmentsDepreciationAndAmortisationExpense return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `AdjustmentsReconcileOperatingResultOther` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA9_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA9_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA9_AdjustmentsReconcileOperatingResultOther')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA9_AdjustmentsReconcileOperatingResultOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `AdjustmentsReconcileOperatingResult` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA5_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA5_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA5_AdjustmentsReconcileOperatingResult')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA5_AdjustmentsReconcileOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `AdjustmentsReconcileOperatingResult` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_AdjustmentsReconcileOperatingResult')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_AdjustmentsReconcileOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfAdjustmentsReconcileOperatingResultDebit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfAdjustmentsReconcileOperatingResultDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfAdjustmentsReconcileOperatingResultCredit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfAdjustmentsReconcileOperatingResultCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashAndCashEquivalentsCashFlow` SHOULD be equal to + `CashAndCashEquivalents`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST101Variable1_CashAndCashEquivalentsCashFlow')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST101Variable1_CashAndCashEquivalentsCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST101Variable1_CashAndCashEquivalents')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST101Variable1_CashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowFinancingActivities` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit5_CashFlowFinancingActivities')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit5_CashFlowFinancingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit5_ChildrenOfCashFlowFinancingActivitiesDebit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit5_ChildrenOfCashFlowFinancingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit5_ChildrenOfCashFlowFinancingActivitiesCredit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit5_ChildrenOfCashFlowFinancingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowFromOperations` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit4_CashFlowFromOperations')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit4_CashFlowFromOperations return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit4_ChildrenOfCashFlowFromOperationsDebit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit4_ChildrenOfCashFlowFromOperationsDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit4_ChildrenOfCashFlowFromOperationsCredit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit4_ChildrenOfCashFlowFromOperationsCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowInvestingActivities` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit2_CashFlowInvestingActivities')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit2_CashFlowInvestingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit2_ChildrenOfCashFlowInvestingActivitiesDebit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit2_ChildrenOfCashFlowInvestingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit2_ChildrenOfCashFlowInvestingActivitiesCredit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit2_ChildrenOfCashFlowInvestingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowOperatingActivities` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit3_CashFlowOperatingActivities')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit3_CashFlowOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit3_ChildrenOfCashFlowOperatingActivitiesDebit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit3_ChildrenOfCashFlowOperatingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit3_ChildrenOfCashFlowOperatingActivitiesCredit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit3_ChildrenOfCashFlowOperatingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowStatementMethodType` MUST exist at least once, because `CashAndCashEquivalentsCashFlow` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA3_CashAndCashEquivalentsCashFlow')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA3_CashAndCashEquivalentsCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowStatementMethodType` MUST exist at least once, because `CashFlowFinancingActivities` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA1_CashFlowFinancingActivities')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA1_CashFlowFinancingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowStatementMethodType` MUST exist at least once, because `EffectExchangeRateChangesCashAndCashEquivalents` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA2_EffectExchangeRateChangesCashAndCashEquivalents')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA2_EffectExchangeRateChangesCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowStatementMethodType` MUST exist at least once, because `IncreaseDecreaseCashAndCashEquivalents` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA4_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA4_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowStatementMethodType` MUST exist at least once, because `NetCashFlows` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA5_NetCashFlows')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtExistenceThnExistenceCovA5_NetCashFlows return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ChangesWorkingCapital` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA13_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA13_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA13_ChangesWorkingCapital')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA13_ChangesWorkingCapital return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ChangesWorkingCapital` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit7_ChangesWorkingCapital')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit7_ChangesWorkingCapital return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit7_ChildrenOfChangesWorkingCapitalDebit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit7_ChildrenOfChangesWorkingCapitalDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit7_ChildrenOfChangesWorkingCapitalCredit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit7_ChildrenOfChangesWorkingCapitalCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseCashAndCashEquivalents` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit6_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit6_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit6_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsDebit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit6_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit6_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsCredit')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST1SumOfChildrenParentDebit6_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseInConstructionContracts` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA12_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA12_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA12_IncreaseDecreaseInConstructionContracts')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA12_IncreaseDecreaseInConstructionContracts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseInInventories` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA16_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA16_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA16_IncreaseDecreaseInInventories')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA16_IncreaseDecreaseInInventories return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseInOtherPayables` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA7_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA7_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA7_IncreaseDecreaseInOtherPayables')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA7_IncreaseDecreaseInOtherPayables return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseInOtherReceivables` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA8_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA8_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA8_IncreaseDecreaseInOtherReceivables')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA8_IncreaseDecreaseInOtherReceivables return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseInSecurities` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA6_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA6_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA6_IncreaseDecreaseInSecurities')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA6_IncreaseDecreaseInSecurities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseInTradeAccountsPayable` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA3_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA3_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA3_IncreaseDecreaseInTradeAccountsPayable')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA3_IncreaseDecreaseInTradeAccountsPayable return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseInTradeAccountsReceivable` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA2_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA2_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA2_IncreaseDecreaseInTradeAccountsReceivable')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA2_IncreaseDecreaseInTradeAccountsReceivable return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseProvisions` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA10_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA10_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA10_IncreaseDecreaseProvisions')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA10_IncreaseDecreaseProvisions return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `NetCashFlows` SHOULD be equal to + `CashFlowOperatingActivities` + `CashFlowInvestingActivities` + `CashFlowFinancingActivities`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST103Variables1_NetCashFlows')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST103Variables1_NetCashFlows return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST103Variables1_CashFlowOperatingActivities')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST103Variables1_CashFlowOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST103Variables1_CashFlowInvestingActivities')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST103Variables1_CashFlowInvestingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtFST103Variables1_CashFlowFinancingActivities')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtFST103Variables1_CashFlowFinancingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingResultCashFlow` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA11_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA11_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA11_OperatingResultCashFlow')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA11_OperatingResultCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `PaymentsEmployees` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA15_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA15_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA15_PaymentsEmployees')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA15_PaymentsEmployees return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `PaymentsSuppliers` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA1_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA1_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA1_PaymentsSuppliers')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA1_PaymentsSuppliers return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ReceiptsCustomers` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA14_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA14_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA14_ReceiptsCustomers')))) then ((for $v in $varArc_CashFlowStatementNonprofit_PrtValueThnNoExistenceCovA14_ReceiptsCustomers return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}