`ChangesInValueIntangibleAssetsPropertyPlantEquipment` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA4_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA4_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA4_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ChangesValueInvestmentProperties` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA7_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA7_ChangesValueInvestmentProperties')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA7_ChangesValueInvestmentProperties return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA6_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA6_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA6_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `EmployeeBenefitsExpenses` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA1_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA1_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA1_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `Expenses` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_Expenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_Expenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfExpensesDebit')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfExpensesDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfExpensesCredit')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentDebit1_ChildrenOfExpensesCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `GeneralAdministrativeExpenses` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Categoriaal`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA9_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA9_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA9_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA9_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ImpairmentCurrentAssets` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA5_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA5_ImpairmentCurrentAssets')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA5_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `Income` SHOULD be equal to the summation of the underlying values. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_Income')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_Income return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_ChildrenOfIncomeCredit')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_ChildrenOfIncomeCredit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_ChildrenOfIncomeDebit')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST1SumOfChildrenParentCredit1_ChildrenOfIncomeDebit return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingExpensesOther` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Functioneel`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA2_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA2_OperatingExpensesOther')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA2_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingResult` SHOULD be equal to + `Income` - `Expenses` - `EmployeeBenefitsExpenses` - `DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets` - `ChangesInValueIntangibleAssetsPropertyPlantEquipment` - `ChangesValueInvestmentProperties` - `ImpairmentCurrentAssets` - `OperatingExpensesOther` - `SumOfExpenses`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_OperatingResult')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_Income')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_Income return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_Expenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_Expenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_EmployeeBenefitsExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_EmployeeBenefitsExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_ChangesInValueIntangibleAssetsPropertyPlantEquipment return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_ChangesValueInvestmentProperties')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_ChangesValueInvestmentProperties return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_ImpairmentCurrentAssets')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_ImpairmentCurrentAssets return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_OperatingExpensesOther')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_OperatingExpensesOther return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_SumOfExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST109Variables1_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `OperatingResult` SHOULD be equal to + `OperatingResultCashFlow`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST101Variable1_OperatingResult')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST101Variable1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST101Variable1_OperatingResultCashFlow')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST101Variable1_OperatingResultCashFlow return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `ResultAfterTax` SHOULD be equal to + `Result` - `IncomeTaxExpense`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST102Variables2_ResultAfterTax')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST102Variables2_ResultAfterTax return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST102Variables2_Result')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST102Variables2_Result return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST102Variables2_IncomeTaxExpense')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST102Variables2_IncomeTaxExpense return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `Result` SHOULD be equal to + `OperatingResult` + `FinancialIncomeExpenses` + `RevaluationReserveRelease` + `ShareInResultsParticipatingInterests`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST104Variables1_Result')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST104Variables1_Result return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST104Variables1_OperatingResult')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST104Variables1_OperatingResult return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST104Variables1_FinancialIncomeExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST104Variables1_FinancialIncomeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST104Variables1_RevaluationReserveRelease')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST104Variables1_RevaluationReserveRelease return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST104Variables1_ShareInResultsParticipatingInterests')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST104Variables1_ShareInResultsParticipatingInterests return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `SellingExpenses` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Categoriaal`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA8_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA8_SellingExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA8_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `SumOfExpenses` SHOULD NOT be reported, because the reported value of `IncomeStatementClassificationType` is equal to `Categoriaal`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA3_IncomeStatementClassificationType return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA3_SumOfExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtValueThnNoExistenceCovA3_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''} `SumOfExpenses` SHOULD be equal to + `SellingExpenses` + `GeneralAdministrativeExpenses`. | {if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST102Variables1_SumOfExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST102Variables1_SumOfExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST102Variables1_SellingExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST102Variables1_SellingExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}{if (not(xff:has-fallback-value(xs:QName('varArc_IncomeExpensesStatementNonprofit_PrtFST102Variables1_GeneralAdministrativeExpenses')))) then ((for $v in $varArc_IncomeExpensesStatementNonprofit_PrtFST102Variables1_GeneralAdministrativeExpenses return concat("name:'",$v/name(),"', value:'",$v,"', @contextRef:'",$v/@contextRef,"', @unitRef:'",$v/@unitRef,"' | "))) else ''}