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<!-- Generated by http://luca.auditchain.finance -->
<!--2023-07-13 22.24.42-->
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  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-set" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set" xlink:type="simple" />
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-filter" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-filter" xlink:type="simple" />
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  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/consistency-assertion-formula" xlink:href="http://www.xbrl.org/2008/consistency-assertion.xsd#consistency-assertion-formula" xlink:type="simple" />
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:href="http://www.xbrl.org/2010/validation-message.xsd#assertion-satisfied-message" xlink:type="simple" />
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:href="http://www.xbrl.org/2010/validation-message.xsd#assertion-unsatisfied-message" xlink:type="simple" />
  <link:roleRef roleURI="http://www.xbrl.org/2008/role/link" xlink:href="http://www.xbrl.org/2008/generic-link.xsd#standard-link-role" xlink:type="simple" />
  <link:roleRef roleURI="http://www.xbrl.org/2008/role/label" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#standard-label" xlink:type="simple" />
  <link:roleRef roleURI="http://www.xbrl.org/2010/role/message" xlink:href="http://www.xbrl.org/2010/generic-message.xsd#standard-message" xlink:type="simple" />
  <link:roleRef roleURI="http://www.xbrlsite.com/lorem/role/VARIANCE" xlink:href="lorem.xsd#VARIANCE" xlink:type="simple" />
  <link:roleRef roleURI="http://www.xbrlsite.com/lorem/role/ARITHMETIC" xlink:href="lorem.xsd#ARITHMETIC" xlink:type="simple" />
  <link:roleRef roleURI="http://www.xbrlsite.com/lorem/role/ROLLFORWARD" xlink:href="lorem.xsd#ROLLFORWARD" xlink:type="simple" />
  <link:roleRef roleURI="http://www.xbrlsite.com/lorem/role/MEMBERAGGREGATION" xlink:href="lorem.xsd#MEMBERAGGREGATION" xlink:type="simple" />
  <link:roleRef roleURI="http://www.xbrlsite.com/lorem/role/ADJUSTMENT" xlink:href="lorem.xsd#ADJUSTMENT" xlink:type="simple" />
  <!-- ConsistencyRule -->
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    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="IS01" aspectModel="dimensional" implicitFiltering="true" test="$EgestasTellusRutrum = ($MollisNuncSedIdSemper - $QuamAdipiscing + $JustoEgetMagna - $InterdumVelitEuismod)" />
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$EgestasTellusRutrum = ($MollisNuncSedIdSemper - $QuamAdipiscing + $JustoEgetMagna - $InterdumVelitEuismod)</label:label>
    <!-- Arcrole: Assertion to Variable -->
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    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_MollisNuncSedIdSemper" name="MollisNuncSedIdSemper" />
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    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_MollisNuncSedIdSemper" xlink:to="FILTER_CONCEPT_MollisNuncSedIdSemper" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_MollisNuncSedIdSemper">
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    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_QuamAdipiscing" name="QuamAdipiscing" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_QuamAdipiscing" bindAsSequence="false" />
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    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_QuamAdipiscing">
      <cf:concept>
        <cf:qname>lorem:QuamAdipiscing</cf:qname>
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    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_JustoEgetMagna" name="JustoEgetMagna" />
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    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_JustoEgetMagna">
      <cf:concept>
        <cf:qname>lorem:JustoEgetMagna</cf:qname>
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    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_InterdumVelitEuismod" name="InterdumVelitEuismod" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_InterdumVelitEuismod" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_InterdumVelitEuismod" xlink:to="FILTER_CONCEPT_InterdumVelitEuismod" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_InterdumVelitEuismod">
      <cf:concept>
        <cf:qname>lorem:InterdumVelitEuismod</cf:qname>
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  <!-- ConsistencyRule -->
  <generic:link xlink:type="extended" xlink:role="http://www.xbrlsite.com/lorem/role/ARITHMETIC">
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    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$JustoEget = ($FermentumIaculis + $ViverraMaecenas)</label:label>
    <!-- Arcrole: Assertion to Variable -->
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_JustoEget" name="JustoEget" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_JustoEget" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_JustoEget" xlink:to="FILTER_CONCEPT_JustoEget" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_JustoEget">
      <cf:concept>
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    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_FermentumIaculis" name="FermentumIaculis" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_FermentumIaculis" bindAsSequence="false" />
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    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_FermentumIaculis">
      <cf:concept>
        <cf:qname>lorem:FermentumIaculis</cf:qname>
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    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_ViverraMaecenas" name="ViverraMaecenas" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_ViverraMaecenas" bindAsSequence="false" />
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    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_ViverraMaecenas">
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  <!-- RollForwardRules -->
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    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="LABEL_ASSERTION" xlink:to="LABEL_ASSERTION_Label" order="1.0" />
    <label:label xlink:type="resource" xlink:label="LABEL_ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Facilisi_BalanceStart + $DiamPhasellusVestibulum - $AmetNullaFacilisiMorbi + $EgestasTellusRutrumTellusPellentesque = $Facilisi_BalanceEnd</label:label>
    <!-- Arcrole: Assertion to Variable -->
    <!-- ARC from VARIABLES to ASSERTION -->
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    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_DiamPhasellusVestibulum">
      <cf:concept>
        <cf:qname>lorem:DiamPhasellusVestibulum</cf:qname>
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      <cf:concept>
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    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_EgestasTellusRutrumTellusPellentesque">
      <cf:concept>
        <cf:qname>lorem:EgestasTellusRutrumTellusPellentesque</cf:qname>
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    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="LABEL_ASSERTION" order="1.0" xlink:to="LABEL_VARIABLE_BalanceEnd" name="Facilisi_BalanceEnd" />
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    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="LABEL_VARIABLE_BalanceEnd" xlink:to="LABEL_FILTER_PERIOD_BalanceEnd" order="1.0" complement="false" cover="true" />
    <pf:instantDuration xlink:type="resource" xlink:label="LABEL_FILTER_PERIOD_BalanceEnd" variable="DiamPhasellusVestibulum" boundary="end" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT_Balance">
      <cf:concept>
        <cf:qname>lorem:Facilisi</cf:qname>
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        <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
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    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>lorem:VelitEuismodInPellentesque</cf:qname>
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  <!-- AdjustmentRule -->
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    <!-- RESOURCE: (A) ASSERTION-Value -->
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="ADJ01" aspectModel="dimensional" implicitFiltering="true" test="$Restated = ($OrigionallyStated + $TortorAliquamNullaFacilisiCrasFermentum + $VelPharetraVelTurpis)" />
    <!-- ARC: Assertion to Label -->
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <!-- LABEL -->
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Restated = ($OrigionallyStated + $TortorAliquamNullaFacilisiCrasFermentum + $VelPharetraVelTurpis)</label:label>
    <!-- ARC: Formula to Variable -->
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Restated" name="Restated" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Restated" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Restated" xlink:to="FILTER_Restated" order="1.0" complement="false" cover="true" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_OrigionallyStated" name="OrigionallyStated" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_OrigionallyStated" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_OrigionallyStated" xlink:to="FILTER_OrigionallyStated" order="1.0" complement="false" cover="true" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_TortorAliquamNullaFacilisiCrasFermentum" name="TortorAliquamNullaFacilisiCrasFermentum" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_TortorAliquamNullaFacilisiCrasFermentum" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_TortorAliquamNullaFacilisiCrasFermentum" xlink:to="FILTER_TortorAliquamNullaFacilisiCrasFermentum" order="1.0" complement="false" cover="true" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_VelPharetraVelTurpis" name="VelPharetraVelTurpis" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_VelPharetraVelTurpis" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_VelPharetraVelTurpis" xlink:to="FILTER_VelPharetraVelTurpis" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_Restated">
      <df:dimension>
        <df:qname>lorem:ReportDateDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:CurrentReportMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_OrigionallyStated">
      <df:dimension>
        <df:qname>lorem:ReportDateDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:PriorReportMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_TortorAliquamNullaFacilisiCrasFermentum">
      <df:dimension>
        <df:qname>lorem:ReportDateDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:CurrentReportMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_VelPharetraVelTurpis">
      <df:dimension>
        <df:qname>lorem:ReportDateDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:CurrentReportMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Restated" xlink:to="FILTER_CONCEPT_RestatementAndOrigional" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_OrigionallyStated" xlink:to="FILTER_CONCEPT_RestatementAndOrigional" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_TortorAliquamNullaFacilisiCrasFermentum" xlink:to="FILTER_CONCEPT_TortorAliquamNullaFacilisiCrasFermentum" order="1.0" complement="false" cover="true"></variable:variableFilterArc>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_VelPharetraVelTurpis" xlink:to="FILTER_CONCEPT_VelPharetraVelTurpis" order="1.0" complement="false" cover="true"></variable:variableFilterArc>
    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_RestatementAndOrigional">
      <cf:concept>
        <cf:qname>lorem:Scelerisque</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_TortorAliquamNullaFacilisiCrasFermentum">
      <cf:concept>
        <cf:qname>lorem:TortorAliquamNullaFacilisiCrasFermentum</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_VelPharetraVelTurpis">
      <cf:concept>
        <cf:qname>lorem:VelPharetraVelTurpis</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- VarianceRule -->
  <generic:link xlink:type="extended" xlink:role="http://www.xbrlsite.com/lorem/role/VARIANCE">
    <!-- RESOURCE: (A) ASSERTION-Value -->
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="VAR01_Revenues" aspectModel="dimensional" implicitFiltering="true" test="$Actual = ($Budget + $Variance)" />
    <!-- ARC: Assertion to Label -->
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <!-- LABEL -->
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Actual = ($Budget + $Variance)</label:label>
    <!-- ARC: Formula to Variable -->
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Actual" name="Actual" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Actual" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Actual" xlink:to="FILTER_DIMENSION_Actual" order="1.0" complement="false" cover="true" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Budget" name="Budget" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Budget" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Budget" xlink:to="FILTER_DIMENSION_Budget" order="1.0" complement="false" cover="true" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Variance" name="Variance" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Variance" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Variance" xlink:to="FILTER_DIMENSION_Variance" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Actual">
      <df:dimension>
        <df:qname>lorem:ScenarioDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:ActualMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Budget">
      <df:dimension>
        <df:qname>lorem:ScenarioDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:BudgetedMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Variance">
      <df:dimension>
        <df:qname>lorem:ScenarioDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:VarianceMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Actual" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Budget" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Variance" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>lorem:MollisNuncSedIdSemper</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- VarianceRule -->
  <generic:link xlink:type="extended" xlink:role="http://www.xbrlsite.com/lorem/role/VARIANCE">
    <!-- RESOURCE: (A) ASSERTION-Value -->
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="VAR02_Expenses" aspectModel="dimensional" implicitFiltering="true" test="$Actual = ($Budget + $Variance)" />
    <!-- ARC: Assertion to Label -->
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <!-- LABEL -->
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Actual = ($Budget + $Variance)</label:label>
    <!-- ARC: Formula to Variable -->
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Actual" name="Actual" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Actual" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Actual" xlink:to="FILTER_DIMENSION_Actual" order="1.0" complement="false" cover="true" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Budget" name="Budget" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Budget" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Budget" xlink:to="FILTER_DIMENSION_Budget" order="1.0" complement="false" cover="true" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Variance" name="Variance" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Variance" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Variance" xlink:to="FILTER_DIMENSION_Variance" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Actual">
      <df:dimension>
        <df:qname>lorem:ScenarioDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:ActualMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Budget">
      <df:dimension>
        <df:qname>lorem:ScenarioDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:BudgetedMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Variance">
      <df:dimension>
        <df:qname>lorem:ScenarioDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:VarianceMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Actual" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Budget" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Variance" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>lorem:QuamAdipiscing</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- VarianceRule -->
  <generic:link xlink:type="extended" xlink:role="http://www.xbrlsite.com/lorem/role/VARIANCE">
    <!-- RESOURCE: (A) ASSERTION-Value -->
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="VAR03_Gains" aspectModel="dimensional" implicitFiltering="true" test="$Actual = ($Budget + $Variance)" />
    <!-- ARC: Assertion to Label -->
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <!-- LABEL -->
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Actual = ($Budget + $Variance)</label:label>
    <!-- ARC: Formula to Variable -->
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Actual" name="Actual" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Actual" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Actual" xlink:to="FILTER_DIMENSION_Actual" order="1.0" complement="false" cover="true" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Budget" name="Budget" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Budget" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Budget" xlink:to="FILTER_DIMENSION_Budget" order="1.0" complement="false" cover="true" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Variance" name="Variance" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Variance" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Variance" xlink:to="FILTER_DIMENSION_Variance" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Actual">
      <df:dimension>
        <df:qname>lorem:ScenarioDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:ActualMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Budget">
      <df:dimension>
        <df:qname>lorem:ScenarioDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:BudgetedMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Variance">
      <df:dimension>
        <df:qname>lorem:ScenarioDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:VarianceMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Actual" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Budget" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Variance" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>lorem:JustoEgetMagna</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- VarianceRule -->
  <generic:link xlink:type="extended" xlink:role="http://www.xbrlsite.com/lorem/role/VARIANCE">
    <!-- RESOURCE: (A) ASSERTION-Value -->
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="VAR04_Losses" aspectModel="dimensional" implicitFiltering="true" test="$Actual = ($Budget + $Variance)" />
    <!-- ARC: Assertion to Label -->
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <!-- LABEL -->
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Actual = ($Budget + $Variance)</label:label>
    <!-- ARC: Formula to Variable -->
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Actual" name="Actual" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Actual" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Actual" xlink:to="FILTER_DIMENSION_Actual" order="1.0" complement="false" cover="true" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Budget" name="Budget" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Budget" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Budget" xlink:to="FILTER_DIMENSION_Budget" order="1.0" complement="false" cover="true" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Variance" name="Variance" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Variance" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Variance" xlink:to="FILTER_DIMENSION_Variance" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Actual">
      <df:dimension>
        <df:qname>lorem:ScenarioDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:ActualMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Budget">
      <df:dimension>
        <df:qname>lorem:ScenarioDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:BudgetedMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Variance">
      <df:dimension>
        <df:qname>lorem:ScenarioDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:VarianceMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Actual" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Budget" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Variance" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>lorem:InterdumVelitEuismod</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
  <!-- VarianceRule -->
  <generic:link xlink:type="extended" xlink:role="http://www.xbrlsite.com/lorem/role/VARIANCE">
    <!-- RESOURCE: (A) ASSERTION-Value -->
    <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION" id="VAR05_ComprehensiveIncome" aspectModel="dimensional" implicitFiltering="true" test="$Actual = ($Budget + $Variance)" />
    <!-- ARC: Assertion to Label -->
    <generic:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ASSERTION" xlink:to="ASSERTION_Label" order="1.0" />
    <!-- LABEL -->
    <label:label xlink:type="resource" xlink:label="ASSERTION_Label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">$Actual = ($Budget + $Variance)</label:label>
    <!-- ARC: Formula to Variable -->
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Actual" name="Actual" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Actual" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Actual" xlink:to="FILTER_DIMENSION_Actual" order="1.0" complement="false" cover="true" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Budget" name="Budget" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Budget" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Budget" xlink:to="FILTER_DIMENSION_Budget" order="1.0" complement="false" cover="true" />
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION" order="1.0" xlink:to="VARIABLE_Variance" name="Variance" />
    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Variance" bindAsSequence="false" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Variance" xlink:to="FILTER_DIMENSION_Variance" order="1.0" complement="false" cover="true" />
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Actual">
      <df:dimension>
        <df:qname>lorem:ScenarioDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:ActualMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Budget">
      <df:dimension>
        <df:qname>lorem:ScenarioDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:BudgetedMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION_Variance">
      <df:dimension>
        <df:qname>lorem:ScenarioDimension</df:qname>
      </df:dimension>
      <df:member>
        <df:qname>lorem:VarianceMember</df:qname>
      </df:member>
    </df:explicitDimension>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Actual" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Budget" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Variance" xlink:to="LABEL_FILTER_CONCEPT" order="1.0" complement="false" cover="true" />
    <cf:conceptName xlink:type="resource" xlink:label="LABEL_FILTER_CONCEPT">
      <cf:concept>
        <cf:qname>lorem:EgestasTellusRutrum</cf:qname>
      </cf:concept>
    </cf:conceptName>
  </generic:link>
</link:linkbase>