AcquisitionCostsAndChangeInDeferredAcquisitionCosts SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM2_AcquisitionCostsAndChangeInDeferredAcquisitionCosts')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM2_AcquisitionCostsAndChangeInDeferredAcquisitionCosts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM2_ChildrenOfAcquisitionCostsAndChangeInDeferredAcquisitionCostsDebit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM2_ChildrenOfAcquisitionCostsAndChangeInDeferredAcquisitionCostsDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM2_ChildrenOfAcquisitionCostsAndChangeInDeferredAcquisitionCostsCredit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM2_ChildrenOfAcquisitionCostsAndChangeInDeferredAcquisitionCostsCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} Benefits SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM3_Benefits')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM3_Benefits return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM3_ChildrenOfBenefitsDebit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM3_ChildrenOfBenefitsDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM3_ChildrenOfBenefitsCredit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM3_ChildrenOfBenefitsCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} BenefitsForOwnAccount SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM5_BenefitsForOwnAccount')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM5_BenefitsForOwnAccount return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM5_ChildrenOfBenefitsForOwnAccountDebit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM5_ChildrenOfBenefitsForOwnAccountDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM5_ChildrenOfBenefitsForOwnAccountCredit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM5_ChildrenOfBenefitsForOwnAccountCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} ChangeInOtherTechnicalProvisionsForOwnAccount SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM3_ChangeInOtherTechnicalProvisionsForOwnAccount')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM3_ChangeInOtherTechnicalProvisionsForOwnAccount return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM3_ChildrenOfChangeInOtherTechnicalProvisionsForOwnAccountCredit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM3_ChildrenOfChangeInOtherTechnicalProvisionsForOwnAccountCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM3_ChildrenOfChangeInOtherTechnicalProvisionsForOwnAccountDebit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM3_ChildrenOfChangeInOtherTechnicalProvisionsForOwnAccountDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} ChangeInProvisionForBenefitsPayable SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM6_ChangeInProvisionForBenefitsPayable')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM6_ChangeInProvisionForBenefitsPayable return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM6_ChildrenOfChangeInProvisionForBenefitsPayableCredit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM6_ChildrenOfChangeInProvisionForBenefitsPayableCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM6_ChildrenOfChangeInProvisionForBenefitsPayableDebit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM6_ChildrenOfChangeInProvisionForBenefitsPayableDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} ChangeInProvisionForLifeInsurance SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM5_ChangeInProvisionForLifeInsurance')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM5_ChangeInProvisionForLifeInsurance return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM5_ChildrenOfChangeInProvisionForLifeInsuranceCredit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM5_ChildrenOfChangeInProvisionForLifeInsuranceCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM5_ChildrenOfChangeInProvisionForLifeInsuranceDebit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM5_ChildrenOfChangeInProvisionForLifeInsuranceDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} EarnedPremiumsForOwnAccount SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM7_EarnedPremiumsForOwnAccount')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM7_EarnedPremiumsForOwnAccount return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM7_ChildrenOfEarnedPremiumsForOwnAccountCredit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM7_ChildrenOfEarnedPremiumsForOwnAccountCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM7_ChildrenOfEarnedPremiumsForOwnAccountDebit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM7_ChildrenOfEarnedPremiumsForOwnAccountDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} IncomeFromInvestments SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM4_IncomeFromInvestments')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM4_IncomeFromInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM4_ChildrenOfIncomeFromInvestmentsCredit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM4_ChildrenOfIncomeFromInvestmentsCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM4_ChildrenOfIncomeFromInvestmentsDebit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM4_ChildrenOfIncomeFromInvestmentsDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} IncomeFromOtherInvestments SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM1_IncomeFromOtherInvestments')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM1_IncomeFromOtherInvestments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM1_ChildrenOfIncomeFromOtherInvestmentsCredit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM1_ChildrenOfIncomeFromOtherInvestmentsCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM1_ChildrenOfIncomeFromOtherInvestmentsDebit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM1_ChildrenOfIncomeFromOtherInvestmentsDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} InvestmentExpenses SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM1_InvestmentExpenses')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM1_InvestmentExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM1_ChildrenOfInvestmentExpensesDebit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM1_ChildrenOfInvestmentExpensesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM1_ChildrenOfInvestmentExpensesCredit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM1_ChildrenOfInvestmentExpensesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} OperatingExpenses SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM4_OperatingExpenses')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM4_OperatingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM4_ChildrenOfOperatingExpensesDebit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM4_ChildrenOfOperatingExpensesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM4_ChildrenOfOperatingExpensesCredit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentDebit1EM4_ChildrenOfOperatingExpensesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} ResultTechnicalAccountLifeInsurance SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM2_ResultTechnicalAccountLifeInsurance')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM2_ResultTechnicalAccountLifeInsurance return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM2_ChildrenOfResultTechnicalAccountLifeInsuranceCredit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM2_ChildrenOfResultTechnicalAccountLifeInsuranceCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM2_ChildrenOfResultTechnicalAccountLifeInsuranceDebit')))) then ((for $v in $varArc_IncomeStatementTechnicalAccountLifeInsurance_PrtFST1SumOfChildrenParentCredit1EM2_ChildrenOfResultTechnicalAccountLifeInsuranceDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}