message:positive - Reported value is below 0

Introduction

This validation message appears when a concept in the XBRL taxonomy expects a positive value, but a negative value is reported in the XBRL data. The reported value may be correct, but it can also indicate that the tagging configuration needs to be reviewed.

Summary

Use the Inline Viewer to locate the reported value and verify whether the sign is correct for the selected concept. If necessary, update the Concept is negative property on the relevant table row or table cell.

Overview

The validation message "Reported value is below 0" means that the XBRL taxonomy expects a positive value for the selected concept.

In some cases, this is expected. For example, an exceptional situation may result in a negative reserve. In these situations, the validation message can be a false positive.

In other cases, the value may not be tagged correctly.

In XBRL, the fact value should always be reported relative to the balance type of the selected concept. For example, ifrs-full:CostOfSales is a debit concept in the IFRS taxonomy. Although this value is often displayed as a negative number in the human-readable financial statements, the underlying XBRL fact value should be positive.

The platform handles this automatically in most cases. If a value is not handled correctly, you can explicitly configure the sign by setting the Concept is negative property on the table row or on an individual table cell.

Steps

1. Open the Inline Viewer.
2. Use the navigation arrows in the top-right corner to move through the reported values.
3. Locate the value referenced by the validation message.
4. Verify whether the value should be reported as negative for the selected concept.
5. If the sign is incorrect, update the Concept is negative property on the relevant table row or table cell.
6. Validate the report again.

Expected Result

The value is reported with the correct sign for the selected concept and the validation message is resolved.