This guidance is archived. See Components of Roll Forwards with Income and Expense Items for updated Best Practice Guidance.
The element ChangeInUnrealizedGainLossOnFairValueHedgingInstruments in the 2011 and 2012 taxonomy has a balance type of debit however the definition explains that it is the impact on earnings and the label indicates that the gain is a positive and the loss is a negative. “Change in Unrealized Gain (Loss) on Fair Value Hedging Instruments”. The balance type in the taxonomy conflicts with the label that is provided with the element.
The loss should be tagged as a positive and the gain should be tagged as a negative.