ibr-054
Each Item attribute (ibg-32) MUST contain an Item attribute name (ibt-160) and an Item attribute value (ibt-161).
What the rule checks
As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.
//cac:AdditionalItemProperty
exists(cbc:Name) and exists(cbc:Value)
Checked with PINT SG Invoice, PINT SG Credit Note, PINT JP Invoice, PINT A-NZ Invoice, PINT A-NZ Credit Note, PINT MY Invoice, PINT MY Credit Note