OperatingResult SHOULD be equal to + GrossMargin - SumOfExpenses. OperatingResult SHOULD be equal to + OperatingResultCashFlow. ResultAfterTax SHOULD be equal to + ResultBeforeTax - IncomeTaxExpense + ShareInResultsParticipatingInterests + OtherIncomeExpensesAfterTax. ResultBeforeTax SHOULD be equal to + OperatingResult + IncomeReceivablesNoncurrentSecurities + RevaluationReserveRelease - ChangesValueFinancialAssetsSecurities + FinancialIncomeExpenses. SumOfExpenses SHOULD be equal to + SellingExpenses + GeneralAdministrativeExpenses + EmployeeBenefitsExpenses + DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets + ChangesInValueIntangibleAssetsPropertyPlantEquipment + ChangesValueInvestmentProperties + ImpairmentCurrentAssets + OperatingExpensesOther + ChangeValueAgriculturalStocks + RealisedChangesInValueOfInvestments + UnrealisedChangesInValueOfInvestments. When GrossMargin is reported then OtherIncomeExpensesAfterTax SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then ChangeValueAgriculturalStocks SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then ChangesInValueIntangibleAssetsPropertyPlantEquipment SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then ChangesValueFinancialAssetsSecurities SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then ChangesValueInvestmentProperties SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then EmployeeBenefitsExpenses SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then FinancialIncomeExpenses SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then GeneralAdministrativeExpenses SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then GrossMargin SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then ImpairmentCurrentAssets SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then IncomeReceivablesNoncurrentSecurities SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then IncomeTaxExpense SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then OperatingExpensesOther SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then OperatingResult SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then RealisedChangesInValueOfInvestments SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then ResultBeforeTax SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then RevaluationReserveRelease SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then SellingExpenses SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then SumOfExpenses SHOULD NOT be reported. When OtherIncomeExpensesAfterTax is reported then UnrealisedChangesInValueOfInvestments 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 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.