AdditionsAcquisitionsClassifiedAsInvestingActivities SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentCredit1_AdditionsAcquisitionsClassifiedAsInvestingActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentCredit1_AdditionsAcquisitionsClassifiedAsInvestingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentCredit1_ChildrenOfAdditionsAcquisitionsClassifiedAsInvestingActivitiesCredit')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentCredit1_ChildrenOfAdditionsAcquisitionsClassifiedAsInvestingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentCredit1_ChildrenOfAdditionsAcquisitionsClassifiedAsInvestingActivitiesDebit')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentCredit1_ChildrenOfAdditionsAcquisitionsClassifiedAsInvestingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} AdjustmentsDepreciationAndAmortisationExpense SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA12_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA12_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA12_AdjustmentsDepreciationAndAmortisationExpense')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA12_AdjustmentsDepreciationAndAmortisationExpense return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} AdjustmentsReconcileNetResult SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA7_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA7_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA7_AdjustmentsReconcileNetResult')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA7_AdjustmentsReconcileNetResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} AdjustmentsReconcileNetResult SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit7_AdjustmentsReconcileNetResult')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit7_AdjustmentsReconcileNetResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit7_ChildrenOfAdjustmentsReconcileNetResultDebit')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit7_ChildrenOfAdjustmentsReconcileNetResultDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit7_ChildrenOfAdjustmentsReconcileNetResultCredit')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit7_ChildrenOfAdjustmentsReconcileNetResultCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CashFlowFinancingActivities SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit4_CashFlowFinancingActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit4_CashFlowFinancingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit4_ChildrenOfCashFlowFinancingActivitiesDebit')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit4_ChildrenOfCashFlowFinancingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit4_ChildrenOfCashFlowFinancingActivitiesCredit')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit4_ChildrenOfCashFlowFinancingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CashFlowFromOperations SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit1_CashFlowFromOperations')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit1_CashFlowFromOperations return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit1_ChildrenOfCashFlowFromOperationsDebit')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit1_ChildrenOfCashFlowFromOperationsDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit1_ChildrenOfCashFlowFromOperationsCredit')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit1_ChildrenOfCashFlowFromOperationsCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CashFlowInvestingActivities SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit5_CashFlowInvestingActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit5_CashFlowInvestingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit5_ChildrenOfCashFlowInvestingActivitiesDebit')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit5_ChildrenOfCashFlowInvestingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit5_ChildrenOfCashFlowInvestingActivitiesCredit')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit5_ChildrenOfCashFlowInvestingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CashFlowOperatingActivities SHOULD be equal to + CashFlowFromOperations + IncreaseDecreaseOperationalActivities - IncomeTaxPaidClassifiedAsOperatingActivities. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST103Variables1_CashFlowOperatingActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST103Variables1_CashFlowOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST103Variables1_CashFlowFromOperations')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST103Variables1_CashFlowFromOperations return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST103Variables1_IncreaseDecreaseOperationalActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST103Variables1_IncreaseDecreaseOperationalActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST103Variables1_IncomeTaxPaidClassifiedAsOperatingActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST103Variables1_IncomeTaxPaidClassifiedAsOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CashFlowOperatingActivities SHOULD be equal to + CashFlowOperatingActivitiesBeforeTax - IncomeTaxPaidClassifiedAsOperatingActivities. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST102Variables1_CashFlowOperatingActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST102Variables1_CashFlowOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST102Variables1_CashFlowOperatingActivitiesBeforeTax')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST102Variables1_CashFlowOperatingActivitiesBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST102Variables1_IncomeTaxPaidClassifiedAsOperatingActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST102Variables1_IncomeTaxPaidClassifiedAsOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CashFlowOperatingActivitiesBeforeTax SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Indirect'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA16_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA16_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA16_CashFlowOperatingActivitiesBeforeTax')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA16_CashFlowOperatingActivitiesBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CashFlowOperatingActivitiesBeforeTax SHOULD be equal to + CashFlowFromOperations + IncreaseDecreaseOperationalActivities. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST102Variables2_CashFlowOperatingActivitiesBeforeTax')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST102Variables2_CashFlowOperatingActivitiesBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST102Variables2_CashFlowFromOperations')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST102Variables2_CashFlowFromOperations return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST102Variables2_IncreaseDecreaseOperationalActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST102Variables2_IncreaseDecreaseOperationalActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CashFlowStatementMethodType MUST exist at least once, because CashAndCashEquivalentsCashFlow is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtExistenceThnExistenceCovA2_CashAndCashEquivalentsCashFlow')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtExistenceThnExistenceCovA2_CashAndCashEquivalentsCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CashFlowStatementMethodType MUST exist at least once, because CashFlowFinancingActivities is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtExistenceThnExistenceCovA3_CashFlowFinancingActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtExistenceThnExistenceCovA3_CashFlowFinancingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CashFlowStatementMethodType MUST exist at least once, because EffectExchangeRateChangesCashAndCashEquivalents is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtExistenceThnExistenceCovA4_EffectExchangeRateChangesCashAndCashEquivalents')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtExistenceThnExistenceCovA4_EffectExchangeRateChangesCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CashFlowStatementMethodType MUST exist at least once, because IncreaseDecreaseCashAndCashEquivalents is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtExistenceThnExistenceCovA5_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtExistenceThnExistenceCovA5_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CashFlowStatementMethodType MUST exist at least once, because NetCashFlows is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtExistenceThnExistenceCovA1_NetCashFlows')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtExistenceThnExistenceCovA1_NetCashFlows return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CashFlowsOperatingActivitiesOther SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Indirect'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA8_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA8_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA8_CashFlowsOperatingActivitiesOther')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA8_CashFlowsOperatingActivitiesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CommissionsPaid SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Indirect'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA17_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA17_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA17_CommissionsPaid')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA17_CommissionsPaid return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CommissionsReceived SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Indirect'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA4_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA4_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA4_CommissionsReceived')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA4_CommissionsReceived return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} DisposalsRedemptionsDivestituresClassifiedAsInvestingActivities SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit3_DisposalsRedemptionsDivestituresClassifiedAsInvestingActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit3_DisposalsRedemptionsDivestituresClassifiedAsInvestingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit3_ChildrenOfDisposalsRedemptionsDivestituresClassifiedAsInvestingActivitiesDebit')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit3_ChildrenOfDisposalsRedemptionsDivestituresClassifiedAsInvestingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit3_ChildrenOfDisposalsRedemptionsDivestituresClassifiedAsInvestingActivitiesCredit')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit3_ChildrenOfDisposalsRedemptionsDivestituresClassifiedAsInvestingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} DividendsReceivedClassifiedAsOperatingActivities SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Indirect'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA15_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA15_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA15_DividendsReceivedClassifiedAsOperatingActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA15_DividendsReceivedClassifiedAsOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} IncomeTaxPaidClassifiedAsOperatingActivities SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Indirect'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA11_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA11_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA11_IncomeTaxPaidClassifiedAsOperatingActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA11_IncomeTaxPaidClassifiedAsOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} IncreaseDecreaseCashAndCashEquivalents SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit6_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit6_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit6_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsDebit')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit6_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit6_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsCredit')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit6_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} IncreaseDecreaseGeneralBankingRisksReserve SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA13_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA13_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA13_IncreaseDecreaseGeneralBankingRisksReserve')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA13_IncreaseDecreaseGeneralBankingRisksReserve return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} IncreaseDecreaseInOtherAccruals SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA9_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA9_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA9_IncreaseDecreaseInOtherAccruals')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA9_IncreaseDecreaseInOtherAccruals return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} IncreaseDecreaseInReceivables SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA14_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA14_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA14_IncreaseDecreaseInReceivables')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA14_IncreaseDecreaseInReceivables return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} IncreaseDecreaseOperationalActivities SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit2_IncreaseDecreaseOperationalActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit2_IncreaseDecreaseOperationalActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit2_ChildrenOfIncreaseDecreaseOperationalActivitiesDebit')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit2_ChildrenOfIncreaseDecreaseOperationalActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit2_ChildrenOfIncreaseDecreaseOperationalActivitiesCredit')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit2_ChildrenOfIncreaseDecreaseOperationalActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} IncreaseDecreaseProvisions SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA1_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA1_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA1_IncreaseDecreaseProvisions')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA1_IncreaseDecreaseProvisions return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} InterestPaidClassifiedAsOperatingActivities SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Indirect'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA3_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA3_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA3_InterestPaidClassifiedAsOperatingActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA3_InterestPaidClassifiedAsOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} InterestReceivedClassifiedAsOperatingActivities SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Indirect'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA10_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA10_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA10_InterestReceivedClassifiedAsOperatingActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA10_InterestReceivedClassifiedAsOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} NetCashFlows SHOULD be equal to + CashFlowOperatingActivities + CashFlowInvestingActivities + CashFlowFinancingActivities. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST103Variables2_NetCashFlows')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST103Variables2_NetCashFlows return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST103Variables2_CashFlowOperatingActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST103Variables2_CashFlowOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST103Variables2_CashFlowInvestingActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST103Variables2_CashFlowInvestingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST103Variables2_CashFlowFinancingActivities')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST103Variables2_CashFlowFinancingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} NetResultCashFlow SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Direct'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA2_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA2_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA2_NetResultCashFlow')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA2_NetResultCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} PaymentsEmployees SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Indirect'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA6_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA6_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA6_PaymentsEmployees')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA6_PaymentsEmployees return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} PaymentsSuppliers SHOULD NOT be reported, bcause the reported value of CashFlowStatementMethodType is equal to 'Indirect'. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA5_CashFlowStatementMethodType')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA5_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA5_PaymentsSuppliers')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtValueThnNoExistenceCovA5_PaymentsSuppliers return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} Reported value of CashAndCashEquivalentsCashFlow at end of period SHOULD be equal to sum of reported value of CashAndCashEquivalentsCashFlow at beginning of period and changes in that value during period, IncreaseDecreaseCashAndCashEquivalents. | {if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowEnd')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowEnd return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowStart')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowStart return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_CashFlowStatementBanks_PrtFST1PeriodStartMutationPeriodEnd1_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_CashFlowStatementBanks_PrtFST1PeriodStartMutationPeriodEnd1_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}