9.12 The logical negation operator

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      The result of the logical negation operator (written ! and pronounced

  'not', used in the comparison operations 'if/IF', 'for/FOR' and

  'while/WHILE', is the logical negation of its operand. This means that if a

  condition is TRUE, then !condition is FALSE and vice-versa.

 

     Expressions

 

      The expressions

 

    IF ( NOTCARRYFLAG )...   and IF (! CARRYFLAG )...

    IF ( proc() == 0 )...    and IF (! proc() )...

 

      Could this be 'are equivalent'.