[ibr-033]-Each Document level allowance (ibg-20) MUST have a Document level allowance reason (ibt-097) or a Document level allowance reason code (ibt-098).
ibr-033
cac:AllowanceCharge[cbc:ChargeIndicator = false()]
((exists(cbc:AllowanceChargeReason) or exists(cbc:AllowanceChargeReasonCode)) and not(exists(ancestor::cac:InvoiceLine|ancestor::cac:CreditNoteLine))) or (ancestor::cac:InvoiceLine | ancestor::cac:CreditNoteLine)