AvailableForMemberPayments SHOULD be equal to + ResultBeforeMemberPayments + ShareInResultsParticipatingInterests. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST102Variables5_AvailableForMemberPayments')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST102Variables5_AvailableForMemberPayments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST102Variables5_ResultBeforeMemberPayments')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST102Variables5_ResultBeforeMemberPayments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST102Variables5_ShareInResultsParticipatingInterests')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST102Variables5_ShareInResultsParticipatingInterests return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CapitalisedProductionCosts SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA9_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA9_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA9_CapitalisedProductionCosts')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA9_CapitalisedProductionCosts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} ChangesConstructionContracts SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA13_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA13_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA13_ChangesConstructionContracts')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA13_ChangesConstructionContracts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} ChangesInValueIntangibleAssetsPropertyPlantEquipment SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA19_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA19_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA19_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA19_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} ChangesInventoriesWorkInProgress SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA8_ChangesInventoriesWorkInProgress')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA8_ChangesInventoriesWorkInProgress return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CostOfSalesNotPurchasedFromMembers SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Categoriaal'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA17_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA17_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA17_CostOfSalesNotPurchasedFromMembers')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA17_CostOfSalesNotPurchasedFromMembers return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CostsOutsourcedWorkOtherExternalExpenses SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA15_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA15_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA15_CostsOutsourcedWorkOtherExternalExpenses')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA15_CostsOutsourcedWorkOtherExternalExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} CostsRawMaterialsConsumablesNotPurchasedFromMembers SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA5_CostsRawMaterialsConsumablesNotPurchasedFromMembers')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA5_CostsRawMaterialsConsumablesNotPurchasedFromMembers return concat("name:'",$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_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA14_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA14_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA14_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA14_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$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_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA18_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA18_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA18_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA18_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$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_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA7_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA7_EmployeeBenefitsExpenses return concat("name:'",$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_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA16_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA16_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA16_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA16_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} GrossOperatingResult SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Categoriaal'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA2_GrossOperatingResult')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA2_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} GrossOperatingResult SHOULD be equal to + NetRevenue - CostOfSalesNotPurchasedFromMembers. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST102Variables4_GrossOperatingResult')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST102Variables4_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST102Variables4_NetRevenue')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST102Variables4_NetRevenue return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST102Variables4_CostOfSalesNotPurchasedFromMembers')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST102Variables4_CostOfSalesNotPurchasedFromMembers return concat("name:'",$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_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA10_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA10_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA10_ImpairmentCurrentAssets')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA10_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} NetOperatingResult SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Categoriaal'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA3_NetOperatingResult')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA3_NetOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} NetOperatingResult SHOULD be equal to + GrossOperatingResult - SumOfExpenses. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST102Variables1_NetOperatingResult')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST102Variables1_NetOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST102Variables1_GrossOperatingResult')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST102Variables1_GrossOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST102Variables1_SumOfExpenses')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST102Variables1_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} NetRevenue SHOULD exist at least once. OperatingExpenses SHOULD be equal to + CostsRawMaterialsConsumablesNotPurchasedFromMembers + CostsOutsourcedWorkOtherExternalExpenses + EmployeeBenefitsExpenses + DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets + ChangesInValueIntangibleAssetsPropertyPlantEquipment + ChangesValueInvestmentProperties + ImpairmentCurrentAssets + OperatingExpensesOther + UnrealisedChangesInValueOfInvestments + RealisedChangesInValueOfInvestments. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST110Variables1_OperatingExpenses')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST110Variables1_OperatingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST110Variables1_CostsRawMaterialsConsumablesNotPurchasedFromMembers')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST110Variables1_CostsRawMaterialsConsumablesNotPurchasedFromMembers return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST110Variables1_CostsOutsourcedWorkOtherExternalExpenses')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST110Variables1_CostsOutsourcedWorkOtherExternalExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST110Variables1_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST110Variables1_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST110Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST110Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST110Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST110Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST110Variables1_ChangesValueInvestmentProperties')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST110Variables1_ChangesValueInvestmentProperties return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST110Variables1_ImpairmentCurrentAssets')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST110Variables1_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST110Variables1_OperatingExpensesOther')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST110Variables1_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST110Variables1_UnrealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST110Variables1_UnrealisedChangesInValueOfInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST110Variables1_RealisedChangesInValueOfInvestments')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST110Variables1_RealisedChangesInValueOfInvestments return concat("name:'",$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_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA6_OperatingExpensesOther')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA6_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} OperatingIncome SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA12_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA12_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA12_OperatingIncome')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA12_OperatingIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} OperatingIncome SHOULD be equal to + NetRevenue + ChangesConstructionContracts + ChangesInventoriesWorkInProgress + CapitalisedProductionCosts + OperatingIncomeOther. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST105Variables2_OperatingIncome')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST105Variables2_OperatingIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST105Variables2_NetRevenue')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST105Variables2_NetRevenue return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST105Variables2_ChangesConstructionContracts')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST105Variables2_ChangesConstructionContracts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST105Variables2_ChangesInventoriesWorkInProgress')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST105Variables2_ChangesInventoriesWorkInProgress return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST105Variables2_CapitalisedProductionCosts')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST105Variables2_CapitalisedProductionCosts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST105Variables2_OperatingIncomeOther')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST105Variables2_OperatingIncomeOther return concat("name:'",$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_IncomeStatementCooperatives_PrtFST101Variable1_OperatingResult')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST101Variable1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST101Variable1_OperatingResultCashFlow')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST101Variable1_OperatingResultCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} ProjectIncome SHOULD NOT be reported, bcause the reported value of IncomeStatementClassificationType is equal to 'Functioneel'. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA4_ProjectIncome')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA4_ProjectIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} ProjectIncome SHOULD be equal to + NetRevenue + ChangesConstructionContracts. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST102Variables3_ProjectIncome')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST102Variables3_ProjectIncome return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST102Variables3_NetRevenue')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST102Variables3_NetRevenue return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST102Variables3_ChangesConstructionContracts')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST102Variables3_ChangesConstructionContracts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} ResultAfterTax SHOULD be equal to + AvailableForMemberPayments - MemberPayments - IncomeTaxExpense. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST103Variables1_ResultAfterTax')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST103Variables1_ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST103Variables1_AvailableForMemberPayments')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST103Variables1_AvailableForMemberPayments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST103Variables1_MemberPayments')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST103Variables1_MemberPayments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST103Variables1_IncomeTaxExpense')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST103Variables1_IncomeTaxExpense return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} ResultBeforeMemberPayments SHOULD be equal to + OperatingResult + IncomeReceivablesNoncurrentSecurities + RevaluationReserveRelease - ChangesValueFinancialAssetsSecurities + FinancialIncomeExpenses. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST105Variables1_ResultBeforeMemberPayments')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST105Variables1_ResultBeforeMemberPayments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST105Variables1_OperatingResult')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST105Variables1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST105Variables1_IncomeReceivablesNoncurrentSecurities')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST105Variables1_IncomeReceivablesNoncurrentSecurities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST105Variables1_RevaluationReserveRelease')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST105Variables1_RevaluationReserveRelease return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST105Variables1_ChangesValueFinancialAssetsSecurities')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST105Variables1_ChangesValueFinancialAssetsSecurities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST105Variables1_FinancialIncomeExpenses')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST105Variables1_FinancialIncomeExpenses return concat("name:'",$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_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA1_SellingExpenses')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA1_SellingExpenses return concat("name:'",$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_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA11_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA11_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA11_SumOfExpenses')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtValueThnNoExistenceCovA11_SumOfExpenses return concat("name:'",$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_IncomeStatementCooperatives_PrtFST102Variables2_SumOfExpenses')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST102Variables2_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST102Variables2_SellingExpenses')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST102Variables2_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementCooperatives_PrtFST102Variables2_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_IncomeStatementCooperatives_PrtFST102Variables2_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}