User`s guide

COM This operator works on only one number. Each bit is complemented: 1s
become 0s and 0s become 1s.
Examples:
x = ^B1001001 BAND ^B1110011
results in x having a value of ^B1000001.
x = COM ^B100001
results in x having a value of ^B11110.
Operators
V+Language User's Guide, v17.0
Page 114