lOOKUP -ve value

Evening,

I'd appreciate any help on the following dilema please.

I'm in a worksheet named Accounts and I need to reference the cell in A2 and look up this reference in column A of a worksheet named Reports and return the value in column P of the owrksheet named Reports if the value is -ve.

I have two occurences of the account reference in worksheet named Reports and I want to return the -ve value to cell N36 of worksheet Accounts and the +ve value to cell N37.

Hope this makes some sense, any help appreciated.

Thanks

JH