This is a list of ledger accounts that have obverse balances, i.e., balances that are opposite to the nature of the account. For example, a creditor account with a debit balance and an asset account with a credit balance.
Go to Gateway of Tally > Display > Exception Reports > Negative Ledgers
Bank of Paris is a Bank account and is expected to have a debit balance. British Telecom is a Creditor/Supplier account and should normally have a credit balance.