`ChangeValueAgriculturalStocks` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence18_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence18_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence18_ChangeValueAgriculturalStocks')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence18_ChangeValueAgriculturalStocks return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ChangesInValueIntangibleAssetsPropertyPlantEquipment` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence8_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence8_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence8_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence8_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$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_IncomeStatementMedium_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA6_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA6_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ChangesValueInvestmentProperties` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence12_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence12_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence12_ChangesValueInvestmentProperties')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence12_ChangesValueInvestmentProperties return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence11_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence11_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence11_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence11_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$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_IncomeStatementMedium_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `EmployeeBenefitsExpenses` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence3_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence3_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence3_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence3_EmployeeBenefitsExpenses return concat("name:'",$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_IncomeStatementMedium_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA2_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA2_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `FinancialIncomeExpenses` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence14_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence14_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence14_FinancialIncomeExpenses')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence14_FinancialIncomeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `GeneralAdministrativeExpenses` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence9_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence9_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence9_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence9_GeneralAdministrativeExpenses return concat("name:'",$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_IncomeStatementMedium_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA5_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA5_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `GrossMargin` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence2_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence2_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence2_GrossMargin')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence2_GrossMargin return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ImpairmentCurrentAssets` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence21_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence21_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence21_ImpairmentCurrentAssets')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence21_ImpairmentCurrentAssets return concat("name:'",$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_IncomeStatementMedium_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA7_ImpairmentCurrentAssets')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA7_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncomeTaxExpense` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence19_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence19_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence19_IncomeTaxExpense')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence19_IncomeTaxExpense return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingExpensesOther` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence6_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence6_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence6_OperatingExpensesOther')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence6_OperatingExpensesOther return concat("name:'",$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_IncomeStatementMedium_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA3_OperatingExpensesOther')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA3_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingResult` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence7_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence7_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence7_OperatingResult')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence7_OperatingResult return concat("name:'",$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_IncomeStatementMedium_PrtFST102Variables1_OperatingResult')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST102Variables1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST102Variables1_GrossMargin')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST102Variables1_GrossMargin return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST102Variables1_SumOfExpenses')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST102Variables1_SumOfExpenses return concat("name:'",$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_IncomeStatementMedium_PrtFST101Variable1_OperatingResult')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST101Variable1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST101Variable1_OperatingResultCashFlow')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST101Variable1_OperatingResultCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OtherIncomeExpensesAfterTax` SHOULD NOT be reported, because `GrossMargin` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence5_GrossMargin')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence5_GrossMargin return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence5_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence5_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `RealisedChangesInValueOfInvestments` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence16_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence16_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence16_RealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence16_RealisedChangesInValueOfInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultAfterTax` SHOULD be equal to + `ResultBeforeTax` - `IncomeTaxExpense` + `ShareInResultsParticipatingInterests` + `OtherIncomeExpensesAfterTax`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST104Variables1_ResultAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST104Variables1_ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST104Variables1_ResultBeforeTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST104Variables1_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST104Variables1_IncomeTaxExpense')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST104Variables1_IncomeTaxExpense return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST104Variables1_ShareInResultsParticipatingInterests')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST104Variables1_ShareInResultsParticipatingInterests return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST104Variables1_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST104Variables1_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultAfterTax` SHOULD exist at least once, because the reported value of `DocumentRelatesToIndividualEntityOrGroup` is equal to `Enkelvoudig`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtValueThnExistenceCovPU1_DocumentRelatesToIndividualEntityOrGroup')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnExistenceCovPU1_DocumentRelatesToIndividualEntityOrGroup return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultAfterTax` SHOULD exist at least once, because the reported value of `DocumentRelatesToIndividualEntityOrGroup` is equal to `Enkelvoudig`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtValueThnExistenceCovPU3_DocumentRelatesToIndividualEntityOrGroup')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnExistenceCovPU3_DocumentRelatesToIndividualEntityOrGroup return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultAfterTax` 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_IncomeStatementMedium_PrtValueThnExistenceCovPU2_DocumentRelatesToIndividualEntityOrGroup')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnExistenceCovPU2_DocumentRelatesToIndividualEntityOrGroup return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultAfterTax` 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_IncomeStatementMedium_PrtValueThnExistenceCovPU4_DocumentRelatesToIndividualEntityOrGroup')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnExistenceCovPU4_DocumentRelatesToIndividualEntityOrGroup return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultBeforeTax` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence17_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence17_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence17_ResultBeforeTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence17_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultBeforeTax` SHOULD be equal to + `OperatingResult` + `FinancialIncomeExpenses` + `RevaluationReserveRelease`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST103Variables1_ResultBeforeTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST103Variables1_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST103Variables1_OperatingResult')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST103Variables1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST103Variables1_FinancialIncomeExpenses')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST103Variables1_FinancialIncomeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST103Variables1_RevaluationReserveRelease')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST103Variables1_RevaluationReserveRelease return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `RevaluationReserveRelease` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence13_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence13_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence13_RevaluationReserveRelease')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence13_RevaluationReserveRelease return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `SellingExpenses` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence20_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence20_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence20_SellingExpenses')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence20_SellingExpenses return concat("name:'",$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_IncomeStatementMedium_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA4_SellingExpenses')))) then ((for $v in $varArc_IncomeStatementMedium_PrtValueThnNoExistenceCovA4_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `SumOfExpenses` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence15_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence15_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence15_SumOfExpenses')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence15_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `SumOfExpenses` SHOULD be equal to + `SellingExpenses` + `GeneralAdministrativeExpenses` + `EmployeeBenefitsExpenses` + `DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets` - `ChangesInValueIntangibleAssetsPropertyPlantEquipment` - `ChangesValueInvestmentProperties` + `ImpairmentCurrentAssets` + `OperatingExpensesOther` - `ChangeValueAgriculturalStocks` - `RealisedChangesInValueOfInvestments` - `UnrealisedChangesInValueOfInvestments`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST111Variables1_SumOfExpenses')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST111Variables1_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST111Variables1_SellingExpenses')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST111Variables1_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST111Variables1_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST111Variables1_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST111Variables1_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST111Variables1_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST111Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST111Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST111Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST111Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST111Variables1_ChangesValueInvestmentProperties')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST111Variables1_ChangesValueInvestmentProperties return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST111Variables1_ImpairmentCurrentAssets')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST111Variables1_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST111Variables1_OperatingExpensesOther')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST111Variables1_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST111Variables1_ChangeValueAgriculturalStocks')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST111Variables1_ChangeValueAgriculturalStocks return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST111Variables1_RealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST111Variables1_RealisedChangesInValueOfInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST111Variables1_UnrealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST111Variables1_UnrealisedChangesInValueOfInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `UnrealisedChangesInValueOfInvestments` SHOULD NOT be reported, because `OtherIncomeExpensesAfterTax` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence4_OtherIncomeExpensesAfterTax')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence4_OtherIncomeExpensesAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence4_UnrealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_IncomeStatementMedium_PrtFST1ExistenceThnNoExistence4_UnrealisedChangesInValueOfInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}