Sign Handling Column

The SignHandling column on the Mapping sheet is used to give the tagged figure a correct balance (debit or credit). This column can be integrated with the DRData function or it can be used independently when the figures originate from another source.

Sign handling not defined

In XBRL, the figures are always reported against the expected balance of the line item. This expected balance is defined in the IFRS taxonomy or in the extended taxonomy of the reporter depending on where the line item has been defined. The expected balance can be seen in the Balance column on the Extension sheet.

When the SignHandling column is left empty for a fact, the fact is always expected to be reported against the expected balance of the line item on the entry sheet. In case of negative reported values, the balance is understood to be the opposite.

For example the expected balance of depreciation line item ifrs-full:DepreciationAndAmortisationExpense is debit. This means that we have to report depreciation with a positive figure on the entry sheet in order to report a debit balance. If we report a negative depreciation, it will be incorrectly inferred to have a credit balance. Typically, the Statement of Comprehensive Income shows the depreciation line with a negative figure as it is subtracted from the revenue and this is why we cannot leave SignHandling empty for this row.

Please note that values "-1" and "1" can only be used with Monetary facts as it is expected that column Balance is defined for the elements on Extension sheet.

Value "-1"

Stating SignHandling as "-1" tells that we expect a positive figure on the entry sheet to be a credit balance and negative a debit.

As we understood in the above case of depreciation line item, column SignHandling must be filled in for this row. Depreciation is typically reported as a negative figure (might be with parentheses as well) on the actual statement as it is subtracted from the total. Without SignHandling defined, this would be inferred incorrectly as credit balance. In this case we must use value -1 to get the balance to be inferred correctly as debit.

If the figures are reported on the entry sheet with the DRData function, they must have been multiplied by -1. This way the coefficient used for DRData figures can be directly used as a value for the SignHandling column to synchronize the balance between Clausion database and the Inline XBRL report.

Whether the expected balance of the line item element  is credit or debit on the Extension sheet, it has no relevance when we use SignHandling "-1" as we are explicitly saying that we want to report positive figures for this fact as credit.

Value "1"

Stating SignHandling as "1" tells that we expect a positive figure on the entry sheet to be a debit balance and negative a credit.

This value works in the opposite way as the value -1. This means that positive figures are debit and negative figures are credit on the entry sheet. Negative figures may be defined with parentheses. In other words, the figures have the same sign as they have when the DRData function is used alone.

In the same way as with value "-1", we can infer that the figure returned by DRData function has been multiplied by number 1. We can use this same value in SignHandling to synchronize XBRL output with Clausion database debit/credit balance.

Whether the expected balance of the line item element  is credit or debit on the Extension sheet, it has no relevance when we use SignHandling "1" as we are explicitly saying that we want to report positive figures for this fact as debit.

Typical cases

When we have calculations in our statements, we usually want to report all the rows of the calculation in the same way as the first row. For example in the Statement of Comprehensive Income revenue is always expected to be credit balance. The further lines make corrections to the revenue and all our lines will relate to the revenue. This is the reason why we should use SignHandling "-1" for the income statement calculation as we want to always report positive values as credit and negative ones as debit. In the Statement of Changes in Equity we are reporting each figure in the same way as the Equity element, so we want to show positive figures as credit on the whole statement and use the same "-1".

For the Statement of Financial Position, we could use SignHandling not defined because the expected balance of the line items normally always matches with the positive figure reported on the statement. However, it might be safer to define the asset rows with value 1 and equity and liabilities rows as -1. This way if there were a negative figure for treasury shares among the equity and liabilities, it would be reported as debit balance.

In the IFRS taxonomy, the cash inflows are defined with debit balance and cash outflows with credit. This way if the statement has cash inflows as positive figures and outflows as negative, value 1 should be used for the whole statement. On the Indirect Statement of Cash Flows, however, the first row will be an income statement item and should have SignHandling -1.

Sign handling

SignHandling can only be defined for Monetary elements with a Balance property value (debit / credit). There are some line items in the ESEF Taxonomy 2021 for which no expected balance has been defined, for example, ifrs-full:CashFlowsFromUsedInOperatingActivities and ifrs-full:CashFlowsFromUsedInOperations.