`CapitalisedProductionCosts` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA17_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA17_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA17_CapitalisedProductionCosts')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA17_CapitalisedProductionCosts return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA19_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA19_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA19_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA19_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA14_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA14_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA14_ChangesInventoriesWorkInProgress')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA14_ChangesInventoriesWorkInProgress return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CostOfSales` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Categoriaal`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA8_CostOfSales')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA8_CostOfSales return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA11_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA11_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA11_CostsOutsourcedWorkOtherExternalExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA11_CostsOutsourcedWorkOtherExternalExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CostsRawMaterialsConsumables` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA3_CostsRawMaterialsConsumables')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA3_CostsRawMaterialsConsumables return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA4_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA4_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA10_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA10_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA10_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA10_EmployeeBenefitsExpenses return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA1_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA1_GeneralAdministrativeExpenses return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA16_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA16_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA16_GrossOperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA16_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `GrossOperatingResult` SHOULD be equal to + `NetRevenue` - `CostOfSales` + `ChangeValueAgriculturalStocks`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST103Variables1_GrossOperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST103Variables1_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST103Variables1_NetRevenue')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST103Variables1_NetRevenue return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST103Variables1_CostOfSales')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST103Variables1_CostOfSales return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST103Variables1_ChangeValueAgriculturalStocks')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST103Variables1_ChangeValueAgriculturalStocks return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA7_ImpairmentCurrentAssets')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA7_ImpairmentCurrentAssets return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA2_NetOperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA2_NetOperatingResult return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables1_NetOperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables1_NetOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables1_GrossOperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables1_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables1_SumOfExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables1_SumOfExpenses return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtFST1Exist02ANDThnExist01Params1_Set01NetResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST1Exist02ANDThnExist01Params1_Set01NetResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST1Exist02ANDThnExist01Params1_Set02ResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST1Exist02ANDThnExist01Params1_Set02ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST1Exist02ANDThnExist01Params1_Set03NetResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST1Exist02ANDThnExist01Params1_Set03NetResultAfterTax return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtFST1Exist02ANDThnExist01Params2_Set01NetResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST1Exist02ANDThnExist01Params2_Set01NetResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST1Exist02ANDThnExist01Params2_Set02ResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST1Exist02ANDThnExist01Params2_Set02ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST1Exist02ANDThnExist01Params2_Set03NetResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST1Exist02ANDThnExist01Params2_Set03NetResultAfterTax return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables4_NetResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables4_NetResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables4_ResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables4_ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables4_ResultAttributableNoncontrollingInterest')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables4_ResultAttributableNoncontrollingInterest return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtFST1ExistenceThnExistenceCovU1_ResultAttributableNoncontrollingInterest')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST1ExistenceThnExistenceCovU1_ResultAttributableNoncontrollingInterest return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `NetResultAfterTax` SHOULD exist at least once, because the reported value of `DocumentRelatesToIndividualEntityOrGroup` is equal to `Geconsolideerd en enkelvoudig`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnExistenceCovPU1_DocumentRelatesToIndividualEntityOrGroup')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnExistenceCovPU1_DocumentRelatesToIndividualEntityOrGroup return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `NetResultAfterTax` SHOULD exist at least once, because the reported value of `DocumentRelatesToIndividualEntityOrGroup` is equal to `Geconsolideerd en enkelvoudig`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnExistenceCovPU2_DocumentRelatesToIndividualEntityOrGroup')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnExistenceCovPU2_DocumentRelatesToIndividualEntityOrGroup return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `NetResultAfterTax` SHOULD exist at least once, because the reported value of `DocumentRelatesToIndividualEntityOrGroup` is equal to `Geconsolideerd`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnExistenceCovPU3_DocumentRelatesToIndividualEntityOrGroup')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnExistenceCovPU3_DocumentRelatesToIndividualEntityOrGroup return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `NetResultAfterTax` SHOULD exist at least once, because the reported value of `DocumentRelatesToIndividualEntityOrGroup` is equal to `Geconsolideerd`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnExistenceCovPU4_DocumentRelatesToIndividualEntityOrGroup')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnExistenceCovPU4_DocumentRelatesToIndividualEntityOrGroup return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA12_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA12_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA12_OperatingExpensesOther')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA12_OperatingExpensesOther return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA13_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA13_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA13_OperatingExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA13_OperatingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingExpenses` SHOULD be equal to - `RealisedChangesInValueOfInvestments` + `CostsOutsourcedWorkOtherExternalExpenses` + `EmployeeBenefitsExpenses` + `DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets` - `ChangesInValueIntangibleAssetsPropertyPlantEquipment` - `ChangesValueInvestmentProperties` + `ImpairmentCurrentAssets` + `OperatingExpensesOther` + `CostsRawMaterialsConsumables` - `UnrealisedChangesInValueOfInvestments`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_OperatingExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_OperatingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_RealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_RealisedChangesInValueOfInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_CostsOutsourcedWorkOtherExternalExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_CostsOutsourcedWorkOtherExternalExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_ChangesValueInvestmentProperties')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_ChangesValueInvestmentProperties return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_ImpairmentCurrentAssets')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_OperatingExpensesOther')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_CostsRawMaterialsConsumables')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_CostsRawMaterialsConsumables return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_UnrealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST110Variables1_UnrealisedChangesInValueOfInvestments return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA6_OperatingIncome')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA6_OperatingIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingIncome` SHOULD be equal to + `NetRevenue` + `ChangesInventoriesWorkInProgress` + `CapitalisedProductionCosts` + `ChangeValueAgriculturalStocks` + `OperatingIncomeOther`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST105Variables1_OperatingIncome')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST105Variables1_OperatingIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST105Variables1_NetRevenue')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST105Variables1_NetRevenue return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST105Variables1_ChangesInventoriesWorkInProgress')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST105Variables1_ChangesInventoriesWorkInProgress return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST105Variables1_CapitalisedProductionCosts')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST105Variables1_CapitalisedProductionCosts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST105Variables1_ChangeValueAgriculturalStocks')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST105Variables1_ChangeValueAgriculturalStocks return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST105Variables1_OperatingIncomeOther')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST105Variables1_OperatingIncomeOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingResult` SHOULD be equal to + `NetOperatingResult` + `OperatingIncomeOther`, because `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables2_Set00OperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables2_Set00OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables2_Set01NetOperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables2_Set01NetOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables2_Set02OperatingIncomeOther')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables2_Set02OperatingIncomeOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingResult` SHOULD be equal to + `OperatingIncome` - `OperatingExpenses`, because `IncomeStatementClassificationType` is equal to `Categoriaal`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables1_Set00OperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables1_Set00OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables1_Set01OperatingIncome')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables1_Set01OperatingIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables1_Set02OperatingExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueCovDPUThnFST102Variables1_Set02OperatingExpenses return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtFST101Variable1_OperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST101Variable1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST101Variable1_OperatingResultCashFlow')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST101Variable1_OperatingResultCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultAfterTax` SHOULD be equal to + `ResultBeforeTax` - `IncomeTaxExpense` + `ShareInResultsParticipatingInterests`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST103Variables2_ResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST103Variables2_ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST103Variables2_ResultBeforeTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST103Variables2_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST103Variables2_IncomeTaxExpense')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST103Variables2_IncomeTaxExpense return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST103Variables2_ShareInResultsParticipatingInterests')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST103Variables2_ShareInResultsParticipatingInterests return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultBeforeTax` SHOULD be equal to + `OperatingResult` + `FinancialIncomeExpenses`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables5_ResultBeforeTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables5_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables5_OperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables5_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables5_FinancialIncomeExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables5_FinancialIncomeExpenses return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA9_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA9_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA9_SellingExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA9_SellingExpenses return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA18_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA18_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA18_SumOfExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtValueThnNoExistenceCovA18_SumOfExpenses return concat("name:'",$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_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables3_SumOfExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables3_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables3_SellingExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables3_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables3_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementCVVOF_PrtFST102Variables3_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}