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_ConsolidatedCashFlowStatement_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowEnd')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowEnd return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowStart')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1PeriodStartMutationPeriodEnd1_CashAndCashEquivalentsCashFlowStart return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1PeriodStartMutationPeriodEnd1_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1PeriodStartMutationPeriodEnd1_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$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_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA3_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA3_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA3_AdjustmentsDepreciationAndAmortisationExpense')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA3_AdjustmentsDepreciationAndAmortisationExpense return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `AdjustmentsImpairmentLossReversalImpairmentLossRecognisedInProfitLoss` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA4_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA4_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA4_AdjustmentsImpairmentLossReversalImpairmentLossRecognisedInProfitLoss')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA4_AdjustmentsImpairmentLossReversalImpairmentLossRecognisedInProfitLoss return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `AdjustmentsReconcileOperatingResultOther` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA7_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA7_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA7_AdjustmentsReconcileOperatingResultOther')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA7_AdjustmentsReconcileOperatingResultOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `AdjustmentsReconcileOperatingResult` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA11_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA11_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA11_AdjustmentsReconcileOperatingResult')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA11_AdjustmentsReconcileOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `AdjustmentsReconcileOperatingResult` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit5_AdjustmentsReconcileOperatingResult')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit5_AdjustmentsReconcileOperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit5_ChildrenOfAdjustmentsReconcileOperatingResultDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit5_ChildrenOfAdjustmentsReconcileOperatingResultDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit5_ChildrenOfAdjustmentsReconcileOperatingResultCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit5_ChildrenOfAdjustmentsReconcileOperatingResultCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashAndCashEquivalents` SHOULD be equal to + `CashAndCashEquivalentsCashFlow`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST101Variable1_CashAndCashEquivalents')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST101Variable1_CashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST101Variable1_CashAndCashEquivalentsCashFlow')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST101Variable1_CashAndCashEquivalentsCashFlow return concat("name:'",$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_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit4_CashFlowFinancingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit4_CashFlowFinancingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit4_ChildrenOfCashFlowFinancingActivitiesDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit4_ChildrenOfCashFlowFinancingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit4_ChildrenOfCashFlowFinancingActivitiesCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit4_ChildrenOfCashFlowFinancingActivitiesCredit return concat("name:'",$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_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit2_CashFlowFromOperations')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit2_CashFlowFromOperations return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit2_ChildrenOfCashFlowFromOperationsDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit2_ChildrenOfCashFlowFromOperationsDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit2_ChildrenOfCashFlowFromOperationsCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit2_ChildrenOfCashFlowFromOperationsCredit return concat("name:'",$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_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit1_CashFlowInvestingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit1_CashFlowInvestingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit1_ChildrenOfCashFlowInvestingActivitiesDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit1_ChildrenOfCashFlowInvestingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit1_ChildrenOfCashFlowInvestingActivitiesCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit1_ChildrenOfCashFlowInvestingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `CashFlowOperatingActivities` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit6_CashFlowOperatingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit6_CashFlowOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit6_ChildrenOfCashFlowOperatingActivitiesDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit6_ChildrenOfCashFlowOperatingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit6_ChildrenOfCashFlowOperatingActivitiesCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit6_ChildrenOfCashFlowOperatingActivitiesCredit return concat("name:'",$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_ConsolidatedCashFlowStatement_PrtExistenceThnExistenceCovA2_CashAndCashEquivalentsCashFlow')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtExistenceThnExistenceCovA2_CashAndCashEquivalentsCashFlow return concat("name:'",$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_ConsolidatedCashFlowStatement_PrtExistenceThnExistenceCovA5_CashFlowFinancingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtExistenceThnExistenceCovA5_CashFlowFinancingActivities return concat("name:'",$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_ConsolidatedCashFlowStatement_PrtExistenceThnExistenceCovA1_EffectExchangeRateChangesCashAndCashEquivalents')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtExistenceThnExistenceCovA1_EffectExchangeRateChangesCashAndCashEquivalents return concat("name:'",$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_ConsolidatedCashFlowStatement_PrtExistenceThnExistenceCovA3_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtExistenceThnExistenceCovA3_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$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_ConsolidatedCashFlowStatement_PrtExistenceThnExistenceCovA4_NetCashFlows')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtExistenceThnExistenceCovA4_NetCashFlows return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ChangesWorkingCapital` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA16_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA16_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA16_ChangesWorkingCapital')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA16_ChangesWorkingCapital return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ChangesWorkingCapital` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit3_ChangesWorkingCapital')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit3_ChangesWorkingCapital return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit3_ChildrenOfChangesWorkingCapitalDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit3_ChildrenOfChangesWorkingCapitalDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit3_ChildrenOfChangesWorkingCapitalCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit3_ChildrenOfChangesWorkingCapitalCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `DividendsPaidClassifiedAsFinancingActivities` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentCredit2_DividendsPaidClassifiedAsFinancingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentCredit2_DividendsPaidClassifiedAsFinancingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentCredit2_ChildrenOfDividendsPaidClassifiedAsFinancingActivitiesCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentCredit2_ChildrenOfDividendsPaidClassifiedAsFinancingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentCredit2_ChildrenOfDividendsPaidClassifiedAsFinancingActivitiesDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentCredit2_ChildrenOfDividendsPaidClassifiedAsFinancingActivitiesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `DividendsPaidClassifiedAsOperatingActivities` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentCredit1_DividendsPaidClassifiedAsOperatingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentCredit1_DividendsPaidClassifiedAsOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentCredit1_ChildrenOfDividendsPaidClassifiedAsOperatingActivitiesCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentCredit1_ChildrenOfDividendsPaidClassifiedAsOperatingActivitiesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentCredit1_ChildrenOfDividendsPaidClassifiedAsOperatingActivitiesDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentCredit1_ChildrenOfDividendsPaidClassifiedAsOperatingActivitiesDebit return concat("name:'",$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_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit7_IncreaseDecreaseCashAndCashEquivalents')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit7_IncreaseDecreaseCashAndCashEquivalents return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit7_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsDebit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit7_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit7_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsCredit')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST1SumOfChildrenParentDebit7_ChildrenOfIncreaseDecreaseCashAndCashEquivalentsCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseInConstructionContracts` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA12_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA12_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA12_IncreaseDecreaseInConstructionContracts')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA12_IncreaseDecreaseInConstructionContracts return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseInInventories` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA19_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA19_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA19_IncreaseDecreaseInInventories')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA19_IncreaseDecreaseInInventories return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseInOtherPayables` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA2_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA2_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA2_IncreaseDecreaseInOtherPayables')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA2_IncreaseDecreaseInOtherPayables return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseInOtherReceivables` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA17_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA17_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA17_IncreaseDecreaseInOtherReceivables')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA17_IncreaseDecreaseInOtherReceivables return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseInSecurities` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA9_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA9_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA9_IncreaseDecreaseInSecurities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA9_IncreaseDecreaseInSecurities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseInTradeAccountsPayable` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA8_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA8_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA8_IncreaseDecreaseInTradeAccountsPayable')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA8_IncreaseDecreaseInTradeAccountsPayable return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `IncreaseDecreaseInTradeAccountsReceivable` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA1_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA1_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA1_IncreaseDecreaseInTradeAccountsReceivable')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA1_IncreaseDecreaseInTradeAccountsReceivable return concat("name:'",$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_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA13_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA13_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA13_IncreaseDecreaseProvisions')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA13_IncreaseDecreaseProvisions return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `LineItemsOtherIncomeStatementNoImpactReceiptsPayments` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA10_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA10_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA10_LineItemsOtherIncomeStatementNoImpactReceiptsPayments')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA10_LineItemsOtherIncomeStatementNoImpactReceiptsPayments return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `LineItemsOtherIncomeStatementReceiptsPaymentsNotConsideredOperatingActivities` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA6_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA6_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA6_LineItemsOtherIncomeStatementReceiptsPaymentsNotConsideredOperatingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA6_LineItemsOtherIncomeStatementReceiptsPaymentsNotConsideredOperatingActivities return concat("name:'",$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_ConsolidatedCashFlowStatement_PrtFST103Variables1_NetCashFlows')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST103Variables1_NetCashFlows return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST103Variables1_CashFlowOperatingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST103Variables1_CashFlowOperatingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST103Variables1_CashFlowInvestingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST103Variables1_CashFlowInvestingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtFST103Variables1_CashFlowFinancingActivities')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtFST103Variables1_CashFlowFinancingActivities return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingResultCashFlow` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Direct`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA5_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA5_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA5_OperatingResultCashFlow')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA5_OperatingResultCashFlow return concat("name:'",$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_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA14_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA14_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA14_PaymentsEmployees')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA14_PaymentsEmployees return concat("name:'",$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_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA15_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA15_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA15_PaymentsSuppliers')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA15_PaymentsSuppliers return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ReceiptsCustomers` SHOULD NOT be reported, because the reported value of `CashFlowStatementMethodType` is equal to `Indirect`. | {if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA18_CashFlowStatementMethodType')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA18_CashFlowStatementMethodType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA18_ReceiptsCustomers')))) then ((for $v in $varArc_ConsolidatedCashFlowStatement_PrtValueThnNoExistenceCovA18_ReceiptsCustomers return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}