In the reporting package, by default amounts should be reported with a positive value unless otherwise stated.
See also Q435 from Answers to questions on the Final report on the ITS on the templates for the submission of information to the supervisory authorities (CP-14-052).

As a result in template S.05.01 the amounts of premiums, claims or expenses should all be reported as positive values (if they are in line with their nature). Please note that if under exceptional circumstances any item has a value “against” its nature, e.g. negative premiums, then the amounts should be reported with negative figures.

However, there is an exemption to this rule in S.05.01 template. In this template the item “Changes in other technical provisions” may in fact have a positive or negative effect. As a “variation” it is not possible to set a default nature of this item.

Therefore, this specific item should be reported with a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or with a negative amount if variation is positive (increase of other technical provisions leading to a loss).