Log file of template S.19.01 states that amounts are to be presented in absolute values. As the amounts have to be net of subrogation and non-cumulative, there is a possibility of having negative values in the payment triangles  when subrogation exceed payments (especially later in the development as recoveries have a longer tail than payments).

How to fill this templates if negative values are not allowed? Please, bear in mind, that this question relates to the payment triangle (cells C0010 to C0160/R0100 to R0250 and the corresponding reinsurance recoveries and net triangles) and not the estimates (comment 83).