ChangesInValueIntangibleAssetsPropertyPlantEquipment SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA4_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA4_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} ChangesValueInvestmentProperties SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA7_ChangesValueInvestmentProperties')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA7_ChangesValueInvestmentProperties return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA6_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA6_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} EmployeeBenefitsExpenses SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA1_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA1_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} Expenses SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_Expenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_Expenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfExpensesDebit')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfExpensesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfExpensesCredit')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfExpensesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} GeneralAdministrativeExpenses SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Categoriaal'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA9_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA9_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA9_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA9_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} ImpairmentCurrentAssets SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA5_ImpairmentCurrentAssets')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA5_ImpairmentCurrentAssets return concat("name:'",$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_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_Income')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_Income return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_ChildrenOfIncomeCredit')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_ChildrenOfIncomeCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_ChildrenOfIncomeDebit')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_ChildrenOfIncomeDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} OperatingExpensesOther SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA2_OperatingExpensesOther')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA2_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} OperatingResult SHOULD be equal to + Income - Expenses - EmployeeBenefitsExpenses - DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets - ChangesInValueIntangibleAssetsPropertyPlantEquipment - ChangesValueInvestmentProperties - ImpairmentCurrentAssets - OperatingExpensesOther - SumOfExpenses. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_OperatingResult')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_Income')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_Income return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_Expenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_Expenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_ChangesValueInvestmentProperties')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_ChangesValueInvestmentProperties return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_ImpairmentCurrentAssets')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_OperatingExpensesOther')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_SumOfExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_SumOfExpenses return concat("name:'",$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_IncomeExpensesStatementNonprofit_PrtFST101Variable1_OperatingResult')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST101Variable1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST101Variable1_OperatingResultCashFlow')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST101Variable1_OperatingResultCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} Result SHOULD be equal to + OperatingResult + IncomeReceivablesNoncurrentSecurities + RevaluationReserveRelease - ChangesValueFinancialAssetsSecurities + FinancialIncomeExpenses + ShareInResultsParticipatingInterests. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST106Variables1_Result')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST106Variables1_Result return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST106Variables1_OperatingResult')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST106Variables1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST106Variables1_IncomeReceivablesNoncurrentSecurities')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST106Variables1_IncomeReceivablesNoncurrentSecurities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST106Variables1_RevaluationReserveRelease')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST106Variables1_RevaluationReserveRelease return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST106Variables1_ChangesValueFinancialAssetsSecurities')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST106Variables1_ChangesValueFinancialAssetsSecurities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST106Variables1_FinancialIncomeExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST106Variables1_FinancialIncomeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST106Variables1_ShareInResultsParticipatingInterests')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST106Variables1_ShareInResultsParticipatingInterests return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} SellingExpenses SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Categoriaal'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA8_SellingExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA8_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} SumOfExpenses SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Categoriaal'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA3_SumOfExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA3_SumOfExpenses return concat("name:'",$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_IncomeExpensesStatementNonprofit_PrtFST102Variables1_SumOfExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST102Variables1_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST102Variables1_SellingExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST102Variables1_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST102Variables1_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST102Variables1_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}