AvailableForMemberPayments SHOULD be equal to + ResultBeforeMemberPayments + ShareInResultsParticipatingInterests. GrossOperatingResult SHOULD be equal to + NetRevenue - CostOfSalesNotPurchasedFromMembers. NetOperatingResult SHOULD be equal to + GrossOperatingResult - SumOfExpenses. NetRevenue SHOULD exist at least once. OperatingExpenses SHOULD be equal to + CostsRawMaterialsConsumablesNotPurchasedFromMembers + CostsOutsourcedWorkOtherExternalExpenses + EmployeeBenefitsExpenses + DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets + ChangesInValueIntangibleAssetsPropertyPlantEquipment + ChangesValueInvestmentProperties + ImpairmentCurrentAssets + OperatingExpensesOther + UnrealisedChangesInValueOfInvestments + RealisedChangesInValueOfInvestments. OperatingIncome SHOULD be equal to + NetRevenue + ChangesConstructionContracts + ChangesInventoriesWorkInProgress + CapitalisedProductionCosts + OperatingIncomeOther. OperatingResult SHOULD be equal to + OperatingResultCashFlow. ProjectIncome SHOULD be equal to + NetRevenue + ChangesConstructionContracts. ResultAfterTax SHOULD be equal to + AvailableForMemberPayments - MemberPayments - IncomeTaxExpense. ResultBeforeMemberPayments SHOULD be equal to + OperatingResult + IncomeReceivablesNoncurrentSecurities + RevaluationReserveRelease - ChangesValueFinancialAssetsSecurities + FinancialIncomeExpenses. SumOfExpenses SHOULD be equal to + SellingExpenses + GeneralAdministrativeExpenses. When the reported value of IncomeStatementClassificationType is equal to Categoriaal then CostOfSalesNotPurchasedFromMembers SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Categoriaal then GeneralAdministrativeExpenses SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Categoriaal then GrossOperatingResult SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Categoriaal then NetOperatingResult SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Categoriaal then SellingExpenses SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Categoriaal then SumOfExpenses SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Functioneel then CapitalisedProductionCosts SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Functioneel then ChangesConstructionContracts SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Functioneel then ChangesInValueIntangibleAssetsPropertyPlantEquipment SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Functioneel then ChangesInventoriesWorkInProgress SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Functioneel then CostsOutsourcedWorkOtherExternalExpenses SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Functioneel then CostsRawMaterialsConsumablesNotPurchasedFromMembers SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Functioneel then DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Functioneel then DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Functioneel then EmployeeBenefitsExpenses SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Functioneel then ImpairmentCurrentAssets SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Functioneel then OperatingExpensesOther SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Functioneel then OperatingIncome SHOULD NOT be reported. When the reported value of IncomeStatementClassificationType is equal to Functioneel then ProjectIncome SHOULD NOT be reported.