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_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowEnd')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowEnd return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowStart')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowStart return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1PeriodStartMutationPeriodEnd1_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1PeriodStartMutationPeriodEnd1_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$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_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit1_CashFlowFinancingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit1_CashFlowFinancingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit1_ChildrenOfCashFlowFinancingActivitiesDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit1_ChildrenOfCashFlowFinancingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit1_ChildrenOfCashFlowFinancingActivitiesCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit1_ChildrenOfCashFlowFinancingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowInvestmentActivities` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit3_CashFlowInvestmentActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit3_CashFlowInvestmentActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit3_ChildrenOfCashFlowInvestmentActivitiesDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit3_ChildrenOfCashFlowInvestmentActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit3_ChildrenOfCashFlowInvestmentActivitiesCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit3_ChildrenOfCashFlowInvestmentActivitiesCredit return concat("name:'",$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_ConsolidatedCashFlowStatementInvestmentFirm_PrtExistenceThnExistenceCovA2_CashAndCashEquivalentsCashFlow')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtExistenceThnExistenceCovA2_CashAndCashEquivalentsCashFlow return concat("name:'",$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_ConsolidatedCashFlowStatementInvestmentFirm_PrtExistenceThnExistenceCovA1_CashFlowFinancingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtExistenceThnExistenceCovA1_CashFlowFinancingActivities return concat("name:'",$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_ConsolidatedCashFlowStatementInvestmentFirm_PrtExistenceThnExistenceCovA3_EffectExchangeRateChangesCashAndCashEquivalents')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtExistenceThnExistenceCovA3_EffectExchangeRateChangesCashAndCashEquivalents return concat("name:'",$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_ConsolidatedCashFlowStatementInvestmentFirm_PrtExistenceThnExistenceCovA5_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtExistenceThnExistenceCovA5_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$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_ConsolidatedCashFlowStatementInvestmentFirm_PrtExistenceThnExistenceCovA4_NetCashFlows')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtExistenceThnExistenceCovA4_NetCashFlows return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CostsDirectlyChargedToCapital` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA8_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA8_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA8_CostsDirectlyChargedToCapital')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA8_CostsDirectlyChargedToCapital return concat("name:'",$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_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit2_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit2_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit2_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit2_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit2_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST1SumOfChildrenParentDebit2_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseLiabilitiesCurrent` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA2_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA2_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA2_IncreaseDecreaseLiabilitiesCurrent')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA2_IncreaseDecreaseLiabilitiesCurrent return concat("name:'",$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_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA1_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA1_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA1_IncreaseDecreaseProvisions')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA1_IncreaseDecreaseProvisions return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseReceivablesCurrent` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA10_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA10_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA10_IncreaseDecreaseReceivablesCurrent')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA10_IncreaseDecreaseReceivablesCurrent return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ManagementExpensesInterestExpensesPaid` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA9_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA9_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA9_ManagementExpensesInterestExpensesPaid')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA9_ManagementExpensesInterestExpensesPaid return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `NetCashFlows` SHOULD be equal to + `CashFlowInvestmentActivities` + `CashFlowFinancingActivities`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST102Variables1_NetCashFlows')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST102Variables1_NetCashFlows return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST102Variables1_CashFlowInvestmentActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST102Variables1_CashFlowInvestmentActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST102Variables1_CashFlowFinancingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtFST102Variables1_CashFlowFinancingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `NetResultCashFlow` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA4_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA4_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA4_NetResultCashFlow')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA4_NetResultCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `PaymentsManagementInvestments` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA7_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA7_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA7_PaymentsManagementInvestments')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA7_PaymentsManagementInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `PaymentsOtherClassifiedAsInvestmentsActivities` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA5_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA5_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA5_PaymentsOtherClassifiedAsInvestmentsActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA5_PaymentsOtherClassifiedAsInvestmentsActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `RealisedValueDifferences` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA6_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA6_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA6_RealisedValueDifferences')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA6_RealisedValueDifferences return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ReceiptsInvestments` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA3_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA3_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA3_ReceiptsInvestments')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA3_ReceiptsInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `UnrealisedValueDifferences` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA11_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA11_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA11_UnrealisedValueDifferences')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementInvestmentFirm_PrtValueThnNoExistenceCovA11_UnrealisedValueDifferences return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}