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`. When `CashAndCashEquivalentsCashFlow` is reported then `CashFlowStatementMethodType` MUST exist at least once. When `CashFlowFinancingActivities` is reported then `CashFlowStatementMethodType` MUST exist at least once. When `EffectExchangeRateChangesCashAndCashEquivalents` is reported then `CashFlowStatementMethodType` MUST exist at least once. When `IncreaseDecreaseCashAndCashEquivalents` is reported then `CashFlowStatementMethodType` MUST exist at least once. When `NetCashFlows` is reported then `CashFlowStatementMethodType` MUST exist at least once. When the reported value of `CashFlowStatementMethodType` is equal to `Direct` then `CostsDirectlyChargedToCapital` SHOULD NOT be reported. When the reported value of `CashFlowStatementMethodType` is equal to `Direct` then `IncreaseDecreaseLiabilitiesCurrent` SHOULD NOT be reported. When the reported value of `CashFlowStatementMethodType` is equal to `Direct` then `IncreaseDecreaseProvisions` SHOULD NOT be reported. When the reported value of `CashFlowStatementMethodType` is equal to `Direct` then `IncreaseDecreaseReceivablesCurrent` SHOULD NOT be reported. When the reported value of `CashFlowStatementMethodType` is equal to `Direct` then `NetResultCashFlow` SHOULD NOT be reported. When the reported value of `CashFlowStatementMethodType` is equal to `Direct` then `RealisedValueDifferences` SHOULD NOT be reported. When the reported value of `CashFlowStatementMethodType` is equal to `Direct` then `UnrealisedValueDifferences` SHOULD NOT be reported. When the reported value of `CashFlowStatementMethodType` is equal to `Indirect` then `ManagementExpensesInterestExpensesPaid` SHOULD NOT be reported. When the reported value of `CashFlowStatementMethodType` is equal to `Indirect` then `PaymentsManagementInvestments` SHOULD NOT be reported. When the reported value of `CashFlowStatementMethodType` is equal to `Indirect` then `PaymentsOtherClassifiedAsInvestmentsActivities` SHOULD NOT be reported. When the reported value of `CashFlowStatementMethodType` is equal to `Indirect` then `ReceiptsInvestments` SHOULD NOT be reported. `CashFlowFinancingActivities` SHOULD be equal to the summation of the underlying values. `CashFlowInvestmentActivities` SHOULD be equal to the summation of the underlying values. `IncreaseDecreaseCashAndCashEquivalents` SHOULD be equal to the summation of the underlying values. `NetCashFlows` SHOULD be equal to + `CashFlowInvestmentActivities` + `CashFlowFinancingActivities`.