Hi,
Problem solved formula that meet my requirement as follows
=IF(AND(jentry!D25>0,jentry!E25>0),0,IF(AND(jentry!D25<0,jentry!E25<0),0,IF(AND(jentry!D25>0,jentry!E25<0),0,IF(AND(jentry!D25<0,jentry!E25>0),0,IF(jentry!D25>0,+jentry!D25,IF(jentry!E25>0,-jentry!E25,0))))))

Thanks a lot
Ofel