`CapitalisedProductionCosts` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA10_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA10_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA10_CapitalisedProductionCosts')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA10_CapitalisedProductionCosts return concat("name:'",$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_IncomeStatementFoundations_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA5_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA5_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$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_IncomeStatementFoundations_PrtValueThnNoExistenceCovA20_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA20_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA20_ChangesInventoriesWorkInProgress')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA20_ChangesInventoriesWorkInProgress return concat("name:'",$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_IncomeStatementFoundations_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA8_CostOfSales')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA8_CostOfSales return concat("name:'",$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_IncomeStatementFoundations_PrtValueThnNoExistenceCovA12_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA12_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA12_CostsOutsourcedWorkOtherExternalExpenses')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA12_CostsOutsourcedWorkOtherExternalExpenses return concat("name:'",$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_IncomeStatementFoundations_PrtValueThnNoExistenceCovA13_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA13_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA13_CostsRawMaterialsConsumables')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA13_CostsRawMaterialsConsumables return concat("name:'",$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_IncomeStatementFoundations_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA3_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA3_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$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_IncomeStatementFoundations_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA4_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA4_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$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_IncomeStatementFoundations_PrtValueThnNoExistenceCovA11_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA11_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA11_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA11_EmployeeBenefitsExpenses return concat("name:'",$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_IncomeStatementFoundations_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA2_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA2_GeneralAdministrativeExpenses return concat("name:'",$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_IncomeStatementFoundations_PrtValueThnNoExistenceCovA17_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA17_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA17_GrossOperatingResult')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA17_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `GrossOperatingResult` SHOULD be equal to + `NetRevenue` - `CostOfSales`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST102Variables3_GrossOperatingResult')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST102Variables3_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST102Variables3_NetRevenue')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST102Variables3_NetRevenue return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST102Variables3_CostOfSales')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST102Variables3_CostOfSales return concat("name:'",$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_IncomeStatementFoundations_PrtValueThnNoExistenceCovA18_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA18_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA18_ImpairmentCurrentAssets')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA18_ImpairmentCurrentAssets return concat("name:'",$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_IncomeStatementFoundations_PrtValueThnNoExistenceCovA19_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA19_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA19_NetOperatingResult')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA19_NetOperatingResult return concat("name:'",$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_IncomeStatementFoundations_PrtFST102Variables4_NetOperatingResult')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST102Variables4_NetOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST102Variables4_GrossOperatingResult')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST102Variables4_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST102Variables4_SumOfExpenses')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST102Variables4_SumOfExpenses return concat("name:'",$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_IncomeStatementFoundations_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA1_OperatingExpensesOther')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA1_OperatingExpensesOther return concat("name:'",$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_IncomeStatementFoundations_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA7_OperatingExpenses')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA7_OperatingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingExpenses` SHOULD be equal to + `CostsRawMaterialsConsumables` + `CostsOutsourcedWorkOtherExternalExpenses` + `EmployeeBenefitsExpenses` + `DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets` - `ChangesInValueIntangibleAssetsPropertyPlantEquipment` - `ChangesValueInvestmentProperties` + `ImpairmentCurrentAssets` + `OperatingExpensesOther` - `UnrealisedChangesInValueOfInvestments` - `RealisedChangesInValueOfInvestments`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST110Variables1_OperatingExpenses')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST110Variables1_OperatingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST110Variables1_CostsRawMaterialsConsumables')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST110Variables1_CostsRawMaterialsConsumables return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST110Variables1_CostsOutsourcedWorkOtherExternalExpenses')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST110Variables1_CostsOutsourcedWorkOtherExternalExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST110Variables1_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST110Variables1_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST110Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST110Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST110Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST110Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST110Variables1_ChangesValueInvestmentProperties')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST110Variables1_ChangesValueInvestmentProperties return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST110Variables1_ImpairmentCurrentAssets')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST110Variables1_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST110Variables1_OperatingExpensesOther')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST110Variables1_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST110Variables1_UnrealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST110Variables1_UnrealisedChangesInValueOfInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST110Variables1_RealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST110Variables1_RealisedChangesInValueOfInvestments return concat("name:'",$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_IncomeStatementFoundations_PrtValueThnNoExistenceCovA15_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA15_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA15_OperatingIncome')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA15_OperatingIncome return concat("name:'",$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_IncomeStatementFoundations_PrtFST104Variables1_OperatingIncome')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST104Variables1_OperatingIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST104Variables1_NetRevenue')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST104Variables1_NetRevenue return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST104Variables1_ChangesInventoriesWorkInProgress')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST104Variables1_ChangesInventoriesWorkInProgress return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST104Variables1_CapitalisedProductionCosts')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST104Variables1_CapitalisedProductionCosts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST104Variables1_OperatingIncomeOther')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST104Variables1_OperatingIncomeOther return concat("name:'",$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_IncomeStatementFoundations_PrtFST101Variable1_OperatingResult')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST101Variable1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST101Variable1_OperatingResultCashFlow')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST101Variable1_OperatingResultCashFlow return concat("name:'",$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_IncomeStatementFoundations_PrtFST103Variables1_ResultAfterTax')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST103Variables1_ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST103Variables1_ResultBeforeTax')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST103Variables1_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST103Variables1_IncomeTaxExpense')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST103Variables1_IncomeTaxExpense return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST103Variables1_ShareInResultsParticipatingInterests')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST103Variables1_ShareInResultsParticipatingInterests return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultBeforeTax` SHOULD be equal to + `OperatingResult` + `IncomeFromNoncommercialActivities` + `RevaluationReserveRelease` - `ExpensesNoncommercialActivities` + `FinancialIncomeExpenses`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST105Variables2_ResultBeforeTax')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST105Variables2_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST105Variables2_OperatingResult')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST105Variables2_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST105Variables2_IncomeFromNoncommercialActivities')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST105Variables2_IncomeFromNoncommercialActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST105Variables2_RevaluationReserveRelease')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST105Variables2_RevaluationReserveRelease return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST105Variables2_ExpensesNoncommercialActivities')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST105Variables2_ExpensesNoncommercialActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST105Variables2_FinancialIncomeExpenses')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST105Variables2_FinancialIncomeExpenses return concat("name:'",$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_IncomeStatementFoundations_PrtValueThnNoExistenceCovA14_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA14_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA14_SellingExpenses')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA14_SellingExpenses return concat("name:'",$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_IncomeStatementFoundations_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA6_SumOfExpenses')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtValueThnNoExistenceCovA6_SumOfExpenses return concat("name:'",$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_IncomeStatementFoundations_PrtFST102Variables2_SumOfExpenses')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST102Variables2_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST102Variables2_SellingExpenses')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST102Variables2_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementFoundations_PrtFST102Variables2_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_IncomeStatementFoundations_PrtFST102Variables2_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}