`ChangesInValueIntangibleAssetsPropertyPlantEquipment` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA4_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA4_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$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_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA2_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA2_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$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_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA5_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA5_EmployeeBenefitsExpenses return concat("name:'",$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_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA6_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA6_GeneralAdministrativeExpenses return concat("name:'",$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_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA3_ImpairmentCurrentAssets')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA3_ImpairmentCurrentAssets return concat("name:'",$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_ConsolidatedIncomeStatementSmall_PrtFST1Exist02ANDThnExist01Params2_Set01NetResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST1Exist02ANDThnExist01Params2_Set01NetResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST1Exist02ANDThnExist01Params2_Set02ResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST1Exist02ANDThnExist01Params2_Set02ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST1Exist02ANDThnExist01Params2_Set03NetResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST1Exist02ANDThnExist01Params2_Set03NetResultAfterTax return concat("name:'",$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_ConsolidatedIncomeStatementSmall_PrtFST1Exist02ANDThnExist01Params1_Set01NetResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST1Exist02ANDThnExist01Params1_Set01NetResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST1Exist02ANDThnExist01Params1_Set02ResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST1Exist02ANDThnExist01Params1_Set02ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST1Exist02ANDThnExist01Params1_Set03NetResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST1Exist02ANDThnExist01Params1_Set03NetResultAfterTax return concat("name:'",$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_ConsolidatedIncomeStatementSmall_PrtFST102Variables1_NetResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST102Variables1_NetResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST102Variables1_ResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST102Variables1_ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST102Variables1_ResultAttributableNoncontrollingInterest')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST102Variables1_ResultAttributableNoncontrollingInterest return concat("name:'",$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_ConsolidatedIncomeStatementSmall_PrtFST1ExistenceThnExistenceCovU1_ResultAttributableNoncontrollingInterest')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST1ExistenceThnExistenceCovU1_ResultAttributableNoncontrollingInterest return concat("name:'",$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_ConsolidatedIncomeStatementSmall_PrtValueThnExistenceCovPU1_DocumentRelatesToIndividualEntityOrGroup')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnExistenceCovPU1_DocumentRelatesToIndividualEntityOrGroup return concat("name:'",$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_ConsolidatedIncomeStatementSmall_PrtValueThnExistenceCovPU2_DocumentRelatesToIndividualEntityOrGroup')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnExistenceCovPU2_DocumentRelatesToIndividualEntityOrGroup return concat("name:'",$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_ConsolidatedIncomeStatementSmall_PrtValueThnExistenceCovPU3_DocumentRelatesToIndividualEntityOrGroup')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnExistenceCovPU3_DocumentRelatesToIndividualEntityOrGroup return concat("name:'",$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_ConsolidatedIncomeStatementSmall_PrtValueThnExistenceCovPU4_DocumentRelatesToIndividualEntityOrGroup')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnExistenceCovPU4_DocumentRelatesToIndividualEntityOrGroup return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingExpensesOther` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA1_OperatingExpensesOther')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA1_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingResult` SHOULD be equal to + `GrossMargin` - `SumOfExpenses`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST102Variables2_OperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST102Variables2_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST102Variables2_GrossMargin')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST102Variables2_GrossMargin return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST102Variables2_SumOfExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST102Variables2_SumOfExpenses return concat("name:'",$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_ConsolidatedIncomeStatementSmall_PrtFST101Variable1_OperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST101Variable1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST101Variable1_OperatingResultCashFlow')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST101Variable1_OperatingResultCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultAfterTax` SHOULD be equal to + `ResultBeforeTax` - `IncomeTaxExpense` - `IncomeTaxExpenseOther` + `ShareInResultsParticipatingInterests`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST104Variables1_ResultAfterTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST104Variables1_ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST104Variables1_ResultBeforeTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST104Variables1_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST104Variables1_IncomeTaxExpense')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST104Variables1_IncomeTaxExpense return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST104Variables1_IncomeTaxExpenseOther')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST104Variables1_IncomeTaxExpenseOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST104Variables1_ShareInResultsParticipatingInterests')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST104Variables1_ShareInResultsParticipatingInterests return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultBeforeTax` SHOULD be equal to + `FinancialIncomeExpenses` + `RevaluationReserveRelease` + `OperatingResult`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST103Variables1_ResultBeforeTax')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST103Variables1_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST103Variables1_FinancialIncomeExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST103Variables1_FinancialIncomeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST103Variables1_RevaluationReserveRelease')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST103Variables1_RevaluationReserveRelease return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST103Variables1_OperatingResult')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST103Variables1_OperatingResult return concat("name:'",$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_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA7_SellingExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtValueThnNoExistenceCovA7_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `SumOfExpenses` SHOULD be equal to + `SellingExpenses` + `GeneralAdministrativeExpenses` + `EmployeeBenefitsExpenses` + `DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets` - `ChangesInValueIntangibleAssetsPropertyPlantEquipment` - `ChangesValueInvestmentProperties` + `ImpairmentCurrentAssets` + `OperatingExpensesOther`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_SumOfExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_SellingExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_ChangesValueInvestmentProperties')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_ChangesValueInvestmentProperties return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_ImpairmentCurrentAssets')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_OperatingExpensesOther')))) then ((for $v in $varArc_ConsolidatedIncomeStatementSmall_PrtFST108Variables1_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}