[ibr-tdd-31-1] The Accounting currency code (idt-006) MUST be coded according to the code list
ibr-tdd-31-1/pxs:TaxData/pxs:ReportedTransaction/pxs:ReportedDocumentnot($has_tcc) or (not(contains($tcc, ' ')) and contains($cl_currency, concat(' ', $tcc, ' ')))