The date reported for `SignatureManagingSupervisoryDirectorsDate` SHOULD be earlier than, or equal to, the current date. | {if (not(xff:has-fallback-value(xs:QName('varArc_SigningFinancialStatements_PrtDateEarlierThanEQDateCurrent1_SignatureManagingSupervisoryDirectorsDate')))) then ((for $v in $varArc_SigningFinancialStatements_PrtDateEarlierThanEQDateCurrent1_SignatureManagingSupervisoryDirectorsDate return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `DirectorReasonNoSignature` SHOULD NOT be reported, because the reported value of `DirectorSignedStatus` is equal to `Ja`. | {if (not(xff:has-fallback-value(xs:QName('varArc_SigningFinancialStatements_PrtValueThnNoExistence2_DirectorSignedStatus')))) then ((for $v in $varArc_SigningFinancialStatements_PrtValueThnNoExistence2_DirectorSignedStatus return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_SigningFinancialStatements_PrtValueThnNoExistence2_DirectorReasonNoSignature')))) then ((for $v in $varArc_SigningFinancialStatements_PrtValueThnNoExistence2_DirectorReasonNoSignature return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `DirectorReasonNoSignature` SHOULD exist at least once, because the reported value of `DirectorSignedStatus` is equal to `Nee`. | {if (not(xff:has-fallback-value(xs:QName('varArc_SigningFinancialStatements_PrtValueThnExistence3_DirectorSignedStatus')))) then ((for $v in $varArc_SigningFinancialStatements_PrtValueThnExistence3_DirectorSignedStatus return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `DirectorSignedStatus` SHOULD exist at least once. `SignatureManagingSupervisoryDirectorsDate` SHOULD NOT be reported, because the reported value of `DirectorSignedStatus` is equal to `Nee`. | {if (not(xff:has-fallback-value(xs:QName('varArc_SigningFinancialStatements_PrtValueThnNoExistence1_DirectorSignedStatus')))) then ((for $v in $varArc_SigningFinancialStatements_PrtValueThnNoExistence1_DirectorSignedStatus return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_SigningFinancialStatements_PrtValueThnNoExistence1_SignatureManagingSupervisoryDirectorsDate')))) then ((for $v in $varArc_SigningFinancialStatements_PrtValueThnNoExistence1_SignatureManagingSupervisoryDirectorsDate return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `SignatureManagingSupervisoryDirectorsDate` SHOULD exist at least once, because the reported value of `DirectorSignedStatus` is equal to `Ja`. | {if (not(xff:has-fallback-value(xs:QName('varArc_SigningFinancialStatements_PrtValueThnExistence1_DirectorSignedStatus')))) then ((for $v in $varArc_SigningFinancialStatements_PrtValueThnExistence1_DirectorSignedStatus return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `SignatureManagingSupervisoryDirectorsLocation` SHOULD NOT be reported, because the reported value of `DirectorSignedStatus` is equal to `Nee`. | {if (not(xff:has-fallback-value(xs:QName('varArc_SigningFinancialStatements_PrtValueThnNoExistence3_DirectorSignedStatus')))) then ((for $v in $varArc_SigningFinancialStatements_PrtValueThnNoExistence3_DirectorSignedStatus return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_SigningFinancialStatements_PrtValueThnNoExistence3_SignatureManagingSupervisoryDirectorsLocation')))) then ((for $v in $varArc_SigningFinancialStatements_PrtValueThnNoExistence3_SignatureManagingSupervisoryDirectorsLocation return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `SignatureManagingSupervisoryDirectorsLocation` SHOULD exist at least once, because the reported value of `DirectorSignedStatus` is equal to `Ja`. | {if (not(xff:has-fallback-value(xs:QName('varArc_SigningFinancialStatements_PrtValueThnExistence2_DirectorSignedStatus')))) then ((for $v in $varArc_SigningFinancialStatements_PrtValueThnExistence2_DirectorSignedStatus return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}