OperatingResult SHOULD be equal to + GrossMargin - SumOfExpenses. OperatingResult SHOULD be equal to + OperatingResultCashFlow. ResultAfterTax SHOULD be equal to + ResultBeforeTax - IncomeTaxExpense + ShareInResultsParticipatingInterests. ResultBeforeTax SHOULD be equal to + OperatingResult + IncomeReceivablesNoncurrentSecurities + RevaluationReserveRelease - ChangesValueFinancialAssetsSecurities + FinancialIncomeExpenses. SumOfExpenses SHOULD be equal to + SellingExpenses + GeneralAdministrativeExpenses + EmployeeBenefitsExpenses + DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets + ChangesInValueIntangibleAssetsPropertyPlantEquipment + ChangesValueInvestmentProperties + ImpairmentCurrentAssets + OperatingExpensesOther. 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 SellingExpenses 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 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.