Facts with Negative Values

The following is a summary of fact values which are negative. Generally, fact values tend to have positive values, but can have negative values. For example, Net Income (Loss) or Net Change in Cash and other similar reported facts could reasonably have negative values. The following fact values should be reviewed to determine if the negative value is appropriate.
# Label Name Fact Value
1 Surplus (Deficit) Attributable to Owners of Controlling Entity ipsas:SurplusDeficitAttributableToOwnersControllingEntity -3000
2 Expenses ipsas:Expenses -5001
3 Net Cash Flow ipsas:NetCashFlow -1000
4 Changes in Accounting Policies ipsas:ChangesInAccountingPolicies -1500
5 Net Cash Flows from (used in) Investing Activities ipsas:NetCashFlowsFromUsedInInvestingActivities -1000
6 Share Capital, Other Increase (Decrease) ipsas:ShareCapitalOtherIncreaseDecrease -1000
7 Share Capital, Other Increase (Decrease) ipsas:ShareCapitalOtherIncreaseDecrease -1000
8 Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures ipsas:SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures -3000
9 Surplus (Deficit) Attributable to Noncontrolling Interest ipsas:SurplusDeficitAttributableToNoncontrollingInterest -1000
10 Net Cash Flow from (used in) Operating Activities ipsas:NetCashFlowFromUsedInOperatingActivities -1000
11 Net Cash Flows from (used in) Financing Activities ipsas:NetCashFlowsFromUsedInFinancingActivities -2000
12 Surplus (Deficit) from Continuing Operations ipsas:SurplusDeficitFromContinuingOperations -4000
13 Surplus (Deficit) ipsas:SurplusDeficit -4000
14 Cash and Cash Equivalents, per Cash Flow Statement ipsas:CashAndCashEquivalentsPerCashFlowStatement -3000