If the company borrowed money to be paid back to lender, yes that would be a credit balance liability.
See Also
How Can Accounts Receivable Be Negative?Can accounts payable be negative? | Homework.Study.comDefinition of liability accounts | Accounting glossaryShould there be negative cash on the balance sheet? — AccountingToolsIf the company loaned money to someone else, then that loan would be a debit in an asset account.
Adding for clarification:
Whether the amount on a report shows with brackets or not, depends on the report.
Income statement and balance sheet show all amounts without brackets, even when they are credits.
These two reports show "normal" balances without brackets, and show "opposite" balances with brackets.
I teach all my clients to use the TB (Trial Balance) reports since it shows ALL accounts on one page and has columns for debits vs. credits. This helps them learn which is which without trying, just by seeing on report.
