`Expenses` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMicroEntities_PrtFST1SumOfChildrenParentDebit1_Expenses')))) then ((for $v in $varArc_IncomeStatementMicroEntities_PrtFST1SumOfChildrenParentDebit1_Expenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMicroEntities_PrtFST1SumOfChildrenParentDebit1_ChildrenOfExpensesDebit')))) then ((for $v in $varArc_IncomeStatementMicroEntities_PrtFST1SumOfChildrenParentDebit1_ChildrenOfExpensesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMicroEntities_PrtFST1SumOfChildrenParentDebit1_ChildrenOfExpensesCredit')))) then ((for $v in $varArc_IncomeStatementMicroEntities_PrtFST1SumOfChildrenParentDebit1_ChildrenOfExpensesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `Income` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMicroEntities_PrtFST1SumOfChildrenParentCredit1_Income')))) then ((for $v in $varArc_IncomeStatementMicroEntities_PrtFST1SumOfChildrenParentCredit1_Income return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMicroEntities_PrtFST1SumOfChildrenParentCredit1_ChildrenOfIncomeCredit')))) then ((for $v in $varArc_IncomeStatementMicroEntities_PrtFST1SumOfChildrenParentCredit1_ChildrenOfIncomeCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMicroEntities_PrtFST1SumOfChildrenParentCredit1_ChildrenOfIncomeDebit')))) then ((for $v in $varArc_IncomeStatementMicroEntities_PrtFST1SumOfChildrenParentCredit1_ChildrenOfIncomeDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultAfterTax` SHOULD be equal to + `ResultBeforeTax` - `IncomeTaxExpense`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMicroEntities_PrtFST102Variables2_ResultAfterTax')))) then ((for $v in $varArc_IncomeStatementMicroEntities_PrtFST102Variables2_ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMicroEntities_PrtFST102Variables2_ResultBeforeTax')))) then ((for $v in $varArc_IncomeStatementMicroEntities_PrtFST102Variables2_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMicroEntities_PrtFST102Variables2_IncomeTaxExpense')))) then ((for $v in $varArc_IncomeStatementMicroEntities_PrtFST102Variables2_IncomeTaxExpense return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultAfterTax` SHOULD exist at least once. `ResultAfterTax` SHOULD exist at least once. `ResultBeforeTax` SHOULD be equal to + `Income` - `Expenses`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMicroEntities_PrtFST102Variables1_ResultBeforeTax')))) then ((for $v in $varArc_IncomeStatementMicroEntities_PrtFST102Variables1_ResultBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMicroEntities_PrtFST102Variables1_Income')))) then ((for $v in $varArc_IncomeStatementMicroEntities_PrtFST102Variables1_Income return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementMicroEntities_PrtFST102Variables1_Expenses')))) then ((for $v in $varArc_IncomeStatementMicroEntities_PrtFST102Variables1_Expenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}