`AssetsCurrent` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit3_AssetsCurrent')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit3_AssetsCurrent return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit3_ChildrenOfAssetsCurrentDebit')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit3_ChildrenOfAssetsCurrentDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit3_ChildrenOfAssetsCurrentCredit')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit3_ChildrenOfAssetsCurrentCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `AssetsNoncurrent` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit2_AssetsNoncurrent')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit2_AssetsNoncurrent return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit2_ChildrenOfAssetsNoncurrentDebit')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit2_ChildrenOfAssetsNoncurrentDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit2_ChildrenOfAssetsNoncurrentCredit')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit2_ChildrenOfAssetsNoncurrentCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `Assets` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit1_Assets')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit1_Assets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit1_ChildrenOfAssetsDebit')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit1_ChildrenOfAssetsDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit1_ChildrenOfAssetsCredit')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentDebit1_ChildrenOfAssetsCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `BalanceSheetBeforeAfterAppropriationResults` SHOULD not exist for any period other than the current period. `EquityAndLiabilities` SHOULD be equal to + `Assets`. | {if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtFST101Variable1_EquityAndLiabilities')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtFST101Variable1_EquityAndLiabilities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtFST101Variable1_Assets')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtFST101Variable1_Assets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `EquityAndLiabilities` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentCredit1_EquityAndLiabilities')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentCredit1_EquityAndLiabilities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentCredit1_ChildrenOfEquityAndLiabilitiesCredit')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentCredit1_ChildrenOfEquityAndLiabilitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentCredit1_ChildrenOfEquityAndLiabilitiesDebit')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentCredit1_ChildrenOfEquityAndLiabilitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `Equity` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentCredit2_Equity')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentCredit2_Equity return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentCredit2_ChildrenOfEquityCredit')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentCredit2_ChildrenOfEquityCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentCredit2_ChildrenOfEquityDebit')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtFST1SumOfChildrenDParentCredit2_ChildrenOfEquityDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultForTheYear` SHOULD NOT be reported, because the reported value of `BalanceSheetBeforeAfterAppropriationResults` is equal to `Na`. | {if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtValueThnNoExistenceCovA1_BalanceSheetBeforeAfterAppropriationResults')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtValueThnNoExistenceCovA1_BalanceSheetBeforeAfterAppropriationResults return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_BalanceSheetFoundations_PrtValueThnNoExistenceCovA1_ResultForTheYear')))) then ((for $v in $varArc_BalanceSheetFoundations_PrtValueThnNoExistenceCovA1_ResultForTheYear return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}