Reported value of `CashAndCashEquivalentsCashFlow` at end of period SHOULD be equal to sum of reported value of `CashAndCashEquivalentsCashFlow` at beginning of period and changes in that value during period, `IncreaseDecreaseCashAndCashEquivalents`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowEnd')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowEnd return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowStart')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowStart return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1PeriodStartMutationPeriodEnd1_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1PeriodStartMutationPeriodEnd1_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `AdditionsAcquisitionsClassifiedAsInvestingActivities` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentCredit1_AdditionsAcquisitionsClassifiedAsInvestingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentCredit1_AdditionsAcquisitionsClassifiedAsInvestingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentCredit1_ChildrenOfAdditionsAcquisitionsClassifiedAsInvestingActivitiesCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentCredit1_ChildrenOfAdditionsAcquisitionsClassifiedAsInvestingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentCredit1_ChildrenOfAdditionsAcquisitionsClassifiedAsInvestingActivitiesDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentCredit1_ChildrenOfAdditionsAcquisitionsClassifiedAsInvestingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `AdjustmentsDepreciationAndAmortisationExpense` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA5_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA5_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA5_AdjustmentsDepreciationAndAmortisationExpense')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA5_AdjustmentsDepreciationAndAmortisationExpense return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `AdjustmentsReconcileNetResult` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA16_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA16_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA16_AdjustmentsReconcileNetResult')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA16_AdjustmentsReconcileNetResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `AdjustmentsReconcileNetResult` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit3_AdjustmentsReconcileNetResult')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit3_AdjustmentsReconcileNetResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit3_ChildrenOfAdjustmentsReconcileNetResultDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit3_ChildrenOfAdjustmentsReconcileNetResultDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit3_ChildrenOfAdjustmentsReconcileNetResultCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit3_ChildrenOfAdjustmentsReconcileNetResultCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowFinancingActivities` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit2_CashFlowFinancingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit2_CashFlowFinancingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit2_ChildrenOfCashFlowFinancingActivitiesDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit2_ChildrenOfCashFlowFinancingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit2_ChildrenOfCashFlowFinancingActivitiesCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit2_ChildrenOfCashFlowFinancingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowFromOperations` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit1_CashFlowFromOperations')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit1_CashFlowFromOperations return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit1_ChildrenOfCashFlowFromOperationsDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit1_ChildrenOfCashFlowFromOperationsDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit1_ChildrenOfCashFlowFromOperationsCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit1_ChildrenOfCashFlowFromOperationsCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowInvestingActivities` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit5_CashFlowInvestingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit5_CashFlowInvestingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit5_ChildrenOfCashFlowInvestingActivitiesDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit5_ChildrenOfCashFlowInvestingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit5_ChildrenOfCashFlowInvestingActivitiesCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit5_ChildrenOfCashFlowInvestingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowOperatingActivitiesBeforeTax` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA10_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA10_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA10_CashFlowOperatingActivitiesBeforeTax')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA10_CashFlowOperatingActivitiesBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowOperatingActivitiesBeforeTax` SHOULD be equal to + `CashFlowFromOperations` + `IncreaseDecreaseOperationalActivities`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST102Variables2_CashFlowOperatingActivitiesBeforeTax')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST102Variables2_CashFlowOperatingActivitiesBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST102Variables2_CashFlowFromOperations')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST102Variables2_CashFlowFromOperations return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST102Variables2_IncreaseDecreaseOperationalActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST102Variables2_IncreaseDecreaseOperationalActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowOperatingActivities` SHOULD be equal to + `CashFlowFromOperations` + `IncreaseDecreaseOperationalActivities` - `IncomeTaxPaidClassifiedAsOperatingActivities`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST103Variables1_CashFlowOperatingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST103Variables1_CashFlowOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST103Variables1_CashFlowFromOperations')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST103Variables1_CashFlowFromOperations return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST103Variables1_IncreaseDecreaseOperationalActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST103Variables1_IncreaseDecreaseOperationalActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST103Variables1_IncomeTaxPaidClassifiedAsOperatingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST103Variables1_IncomeTaxPaidClassifiedAsOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowOperatingActivities` SHOULD be equal to + `CashFlowOperatingActivitiesBeforeTax` - `IncomeTaxPaidClassifiedAsOperatingActivities`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST102Variables1_CashFlowOperatingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST102Variables1_CashFlowOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST102Variables1_CashFlowOperatingActivitiesBeforeTax')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST102Variables1_CashFlowOperatingActivitiesBeforeTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST102Variables1_IncomeTaxPaidClassifiedAsOperatingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST102Variables1_IncomeTaxPaidClassifiedAsOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowStatementMethodType` MUST exist at least once, because `CashAndCashEquivalentsCashFlow` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtExistenceThnExistenceCovA1_CashAndCashEquivalentsCashFlow')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtExistenceThnExistenceCovA1_CashAndCashEquivalentsCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowStatementMethodType` MUST exist at least once, because `CashFlowFinancingActivities` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtExistenceThnExistenceCovA4_CashFlowFinancingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtExistenceThnExistenceCovA4_CashFlowFinancingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowStatementMethodType` MUST exist at least once, because `EffectExchangeRateChangesCashAndCashEquivalents` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtExistenceThnExistenceCovA3_EffectExchangeRateChangesCashAndCashEquivalents')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtExistenceThnExistenceCovA3_EffectExchangeRateChangesCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowStatementMethodType` MUST exist at least once, because `IncreaseDecreaseCashAndCashEquivalents` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtExistenceThnExistenceCovA2_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtExistenceThnExistenceCovA2_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowStatementMethodType` MUST exist at least once, because `NetCashFlows` is reported. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtExistenceThnExistenceCovA5_NetCashFlows')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtExistenceThnExistenceCovA5_NetCashFlows return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowsOperatingActivitiesOther` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA13_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA13_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA13_CashFlowsOperatingActivitiesOther')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA13_CashFlowsOperatingActivitiesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CommissionsPaid` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA3_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA3_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA3_CommissionsPaid')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA3_CommissionsPaid return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CommissionsReceived` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA8_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA8_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA8_CommissionsReceived')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA8_CommissionsReceived return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `DisposalsRedemptionsDivestituresClassifiedAsInvestingActivities` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit6_DisposalsRedemptionsDivestituresClassifiedAsInvestingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit6_DisposalsRedemptionsDivestituresClassifiedAsInvestingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit6_ChildrenOfDisposalsRedemptionsDivestituresClassifiedAsInvestingActivitiesDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit6_ChildrenOfDisposalsRedemptionsDivestituresClassifiedAsInvestingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit6_ChildrenOfDisposalsRedemptionsDivestituresClassifiedAsInvestingActivitiesCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit6_ChildrenOfDisposalsRedemptionsDivestituresClassifiedAsInvestingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `DividendsReceivedClassifiedAsOperatingActivities` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA6_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA6_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA6_DividendsReceivedClassifiedAsOperatingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA6_DividendsReceivedClassifiedAsOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncomeTaxPaidClassifiedAsOperatingActivities` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA17_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA17_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA17_IncomeTaxPaidClassifiedAsOperatingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA17_IncomeTaxPaidClassifiedAsOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseCashAndCashEquivalents` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit7_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit7_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit7_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit7_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit7_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit7_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseGeneralBankingRisksReserve` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA15_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA15_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA15_IncreaseDecreaseGeneralBankingRisksReserve')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA15_IncreaseDecreaseGeneralBankingRisksReserve return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseInOtherAccruals` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA11_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA11_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA11_IncreaseDecreaseInOtherAccruals')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA11_IncreaseDecreaseInOtherAccruals return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseInReceivables` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA12_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA12_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA12_IncreaseDecreaseInReceivables')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA12_IncreaseDecreaseInReceivables return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseOperationalActivities` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit4_IncreaseDecreaseOperationalActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit4_IncreaseDecreaseOperationalActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit4_ChildrenOfIncreaseDecreaseOperationalActivitiesDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit4_ChildrenOfIncreaseDecreaseOperationalActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit4_ChildrenOfIncreaseDecreaseOperationalActivitiesCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST1SumOfChildrenParentDebit4_ChildrenOfIncreaseDecreaseOperationalActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseProvisions` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA14_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA14_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA14_IncreaseDecreaseProvisions')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA14_IncreaseDecreaseProvisions return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `InterestPaidClassifiedAsOperatingActivities` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA7_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA7_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA7_InterestPaidClassifiedAsOperatingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA7_InterestPaidClassifiedAsOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `InterestReceivedClassifiedAsOperatingActivities` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA9_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA9_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA9_InterestReceivedClassifiedAsOperatingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA9_InterestReceivedClassifiedAsOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `NetCashFlows` SHOULD be equal to + `CashFlowOperatingActivities` + `CashFlowInvestingActivities` + `CashFlowFinancingActivities`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST103Variables2_NetCashFlows')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST103Variables2_NetCashFlows return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST103Variables2_CashFlowOperatingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST103Variables2_CashFlowOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST103Variables2_CashFlowInvestingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST103Variables2_CashFlowInvestingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtFST103Variables2_CashFlowFinancingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtFST103Variables2_CashFlowFinancingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `NetResultCashFlow` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA1_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA1_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA1_NetResultCashFlow')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA1_NetResultCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `PaymentsEmployees` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA4_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA4_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA4_PaymentsEmployees')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA4_PaymentsEmployees return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `PaymentsSuppliers` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA2_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA2_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA2_PaymentsSuppliers')))) then ((for $v in $varArc_ConsolidatedCashFlowStatementBanks_PrtValueThnNoExistenceCovA2_PaymentsSuppliers return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}