Presentation - RR Donnelley
Presentation - RR Donnelley
Presentation - RR Donnelley
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Negated Labels<br />
• Use of the negated label is for rendering purposes only—to flip the signage in the rendering to<br />
be opposite of the signage as captured in the instance document (positive or negative)<br />
• Example: HTML document reports negative number for Treasury Stock<br />
• Treasury stock is mapped to standard element that has debit balance type<br />
• Since reported amounts for treasury stock are a debit for issuer’s financials and natural<br />
balance type is a debit, number is reported in the instance document as a positive number<br />
• Negative number would be incorrect since this would be a negative debit which is<br />
actually a credit<br />
• Negated label is used for the values associated with “TreasuryStockValue” in order to flip the<br />
signage of the numbers in the rendered version to be opposite of what is in instance doc<br />
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