`AvailableForMemberPayments` SHOULD be equal to + `ResultBeforeMemberPayments` + `ShareInResultsParticipatingInterests`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables2_AvailableForMemberPayments')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables2_AvailableForMemberPayments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables2_ResultBeforeMemberPayments')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables2_ResultBeforeMemberPayments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables2_ShareInResultsParticipatingInterests')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables2_ShareInResultsParticipatingInterests return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CapitalisedProductionCosts` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA4_CapitalisedProductionCosts')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA4_CapitalisedProductionCosts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ChangesInValueIntangibleAssetsPropertyPlantEquipment` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA20_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA20_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA20_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA20_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ChangesInventoriesWorkInProgress` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA9_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA9_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA9_ChangesInventoriesWorkInProgress')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA9_ChangesInventoriesWorkInProgress return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CostOfSalesNotPurchasedFromMembers` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Categoriaal`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA6_CostOfSalesNotPurchasedFromMembers')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA6_CostOfSalesNotPurchasedFromMembers return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CostsOutsourcedWorkOtherExternalExpenses` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA14_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA14_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA14_CostsOutsourcedWorkOtherExternalExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA14_CostsOutsourcedWorkOtherExternalExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CostsRawMaterialsConsumablesNotPurchasedFromMembers` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA12_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA12_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA12_CostsRawMaterialsConsumablesNotPurchasedFromMembers')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA12_CostsRawMaterialsConsumablesNotPurchasedFromMembers return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA5_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA5_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA8_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA8_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `EmployeeBenefitsExpenses` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA15_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA15_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA15_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA15_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `GeneralAdministrativeExpenses` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Categoriaal`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA10_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA10_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA10_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA10_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `GrossOperatingResult` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Categoriaal`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA17_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA17_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA17_GrossOperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA17_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `GrossOperatingResult` SHOULD be equal to + `NetRevenue` - `CostOfSalesNotPurchasedFromMembers`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables4_GrossOperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables4_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables4_NetRevenue')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables4_NetRevenue return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables4_CostOfSalesNotPurchasedFromMembers')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables4_CostOfSalesNotPurchasedFromMembers return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ImpairmentCurrentAssets` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA11_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA11_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA11_ImpairmentCurrentAssets')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA11_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `NetOperatingResult` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Categoriaal`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA2_NetOperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA2_NetOperatingResult return concat("name:'",$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_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables5_NetOperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables5_NetOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables5_GrossOperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables5_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables5_SumOfExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables5_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `NetResultAfterTax` (at the end of / during the current period) SHOULD be reported, because `NetResultAfterTax` (at the end of / during the previous period) and `ResultAfterTax` (at the end of / during the current period) are reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST1Exist02ANDThnExist01Params1_Set01NetResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST1Exist02ANDThnExist01Params1_Set01NetResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST1Exist02ANDThnExist01Params1_Set02ResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST1Exist02ANDThnExist01Params1_Set02ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST1Exist02ANDThnExist01Params1_Set03NetResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST1Exist02ANDThnExist01Params1_Set03NetResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `NetResultAfterTax` (at the end of / during the previous period) SHOULD be reported, because `NetResultAfterTax` (at the end of / during the current period) and `ResultAfterTax` (at the end of / during the previous period) are reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST1Exist02ANDThnExist01Params2_Set01NetResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST1Exist02ANDThnExist01Params2_Set01NetResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST1Exist02ANDThnExist01Params2_Set02ResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST1Exist02ANDThnExist01Params2_Set02ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST1Exist02ANDThnExist01Params2_Set03NetResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST1Exist02ANDThnExist01Params2_Set03NetResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `NetResultAfterTax` SHOULD be equal to + `ResultAfterTax` - `ResultAttributableNoncontrollingInterest`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables3_NetResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables3_NetResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables3_ResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables3_ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables3_ResultAttributableNoncontrollingInterest')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables3_ResultAttributableNoncontrollingInterest return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `NetResultAfterTax` SHOULD exist at least once within the same context, because `ResultAttributableNoncontrollingInterest` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST1ExistenceThnExistenceCovU1_ResultAttributableNoncontrollingInterest')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST1ExistenceThnExistenceCovU1_ResultAttributableNoncontrollingInterest return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `NetRevenue` SHOULD exist at least once. `OperatingExpensesOther` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA18_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA18_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA18_OperatingExpensesOther')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA18_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingExpenses` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA16_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA16_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA16_OperatingExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA16_OperatingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingExpenses` SHOULD be equal to + `CostsRawMaterialsConsumablesNotPurchasedFromMembers` + `CostsOutsourcedWorkOtherExternalExpenses` + `EmployeeBenefitsExpenses` + `DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets` - `ChangesInValueIntangibleAssetsPropertyPlantEquipment` - `ChangesValueInvestmentProperties` + `ImpairmentCurrentAssets` + `OperatingExpensesOther` - `UnrealisedChangesInValueOfInvestments` - `RealisedChangesInValueOfInvestments`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_OperatingExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_OperatingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_CostsRawMaterialsConsumablesNotPurchasedFromMembers')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_CostsRawMaterialsConsumablesNotPurchasedFromMembers return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_CostsOutsourcedWorkOtherExternalExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_CostsOutsourcedWorkOtherExternalExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_ChangesValueInvestmentProperties')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_ChangesValueInvestmentProperties return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_ImpairmentCurrentAssets')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_OperatingExpensesOther')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_UnrealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_UnrealisedChangesInValueOfInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_RealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST110Variables1_RealisedChangesInValueOfInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingIncome` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA7_OperatingIncome')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA7_OperatingIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingIncome` SHOULD be equal to + `NetRevenue` + `ChangesInventoriesWorkInProgress` + `CapitalisedProductionCosts` + `OperatingIncomeOther`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST104Variables1_OperatingIncome')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST104Variables1_OperatingIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST104Variables1_NetRevenue')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST104Variables1_NetRevenue return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST104Variables1_ChangesInventoriesWorkInProgress')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST104Variables1_ChangesInventoriesWorkInProgress return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST104Variables1_CapitalisedProductionCosts')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST104Variables1_CapitalisedProductionCosts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST104Variables1_OperatingIncomeOther')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST104Variables1_OperatingIncomeOther return concat("name:'",$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_ConsolidatedIncomeStatementCooperatives_PrtFST101Variable1_OperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST101Variable1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST101Variable1_OperatingResultCashFlow')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST101Variable1_OperatingResultCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultAfterTax` SHOULD be equal to + `AvailableForMemberPayments` - `MemberPayments` - `IncomeTaxExpense`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST103Variables1_ResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST103Variables1_ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST103Variables1_AvailableForMemberPayments')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST103Variables1_AvailableForMemberPayments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST103Variables1_MemberPayments')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST103Variables1_MemberPayments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST103Variables1_IncomeTaxExpense')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST103Variables1_IncomeTaxExpense return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultBeforeMemberPayments` SHOULD be equal to + `OperatingResult` + `RevaluationReserveRelease` + `FinancialIncomeExpenses`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST103Variables2_ResultBeforeMemberPayments')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST103Variables2_ResultBeforeMemberPayments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST103Variables2_OperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST103Variables2_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST103Variables2_RevaluationReserveRelease')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST103Variables2_RevaluationReserveRelease return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST103Variables2_FinancialIncomeExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST103Variables2_FinancialIncomeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `SellingExpenses` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Categoriaal`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA1_SellingExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA1_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `SumOfExpenses` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Categoriaal`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA19_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA19_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA19_SumOfExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtValueThnNoExistenceCovA19_SumOfExpenses return concat("name:'",$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_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables1_SumOfExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables1_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables1_SellingExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables1_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables1_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCooperatives_PrtFST102Variables1_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}