Maybe this...
Sheet1
<TABLE style="BACKGROUND-COLOR: #ffffff; PADDING-LEFT: 2pt; PADDING-RIGHT: 2pt; FONT-FAMILY: Verdana,Arial; FONT-SIZE: 10pt" border=0 cellSpacing=0 cellPadding=0><COLGROUP><COL style="WIDTH: 30px; FONT-WEIGHT: bold"><COL style="WIDTH: 29px"><COL style="WIDTH: 29px"><COL style="WIDTH: 29px"></COLGROUP><TBODY><TR style="TEXT-ALIGN: center; BACKGROUND-COLOR: #cacaca; FONT-SIZE: 8pt; FONT-WEIGHT: bold"><TD></TD><TD>A</TD><TD>B</TD><TD>C</TD></TR><TR style="HEIGHT: 17px"><TD style="TEXT-ALIGN: center; BACKGROUND-COLOR: #cacaca; FONT-SIZE: 8pt">2</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BORDER-LEFT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-RIGHT: #000000 1px solid">-3</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-TOP: #000000 1px solid; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-LEFT-COLOR: #000000; BORDER-TOP: #000000 1px solid; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">3</TD></TR><TR style="HEIGHT: 17px"><TD style="TEXT-ALIGN: center; BACKGROUND-COLOR: #cacaca; FONT-SIZE: 8pt">3</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BORDER-LEFT: #000000 1px solid; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">-1</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD></TR><TR style="HEIGHT: 17px"><TD style="TEXT-ALIGN: center; BACKGROUND-COLOR: #cacaca; FONT-SIZE: 8pt">4</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BORDER-LEFT: #000000 1px solid; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">0</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD></TR><TR style="HEIGHT: 17px"><TD style="TEXT-ALIGN: center; BACKGROUND-COLOR: #cacaca; FONT-SIZE: 8pt">5</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BORDER-LEFT: #000000 1px solid; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">0</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD></TR><TR style="HEIGHT: 17px"><TD style="TEXT-ALIGN: center; BACKGROUND-COLOR: #cacaca; FONT-SIZE: 8pt">6</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BORDER-LEFT: #000000 1px solid; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">5</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD></TR><TR style="HEIGHT: 17px"><TD style="TEXT-ALIGN: center; BACKGROUND-COLOR: #cacaca; FONT-SIZE: 8pt">7</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BORDER-LEFT: #000000 1px solid; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">-3</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD></TR><TR style="HEIGHT: 17px"><TD style="TEXT-ALIGN: center; BACKGROUND-COLOR: #cacaca; FONT-SIZE: 8pt">8</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BORDER-LEFT: #000000 1px solid; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">-4</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD></TR><TR style="HEIGHT: 17px"><TD style="TEXT-ALIGN: center; BACKGROUND-COLOR: #cacaca; FONT-SIZE: 8pt">9</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BORDER-LEFT: #000000 1px solid; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">-1</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD></TR><TR style="HEIGHT: 17px"><TD style="TEXT-ALIGN: center; BACKGROUND-COLOR: #cacaca; FONT-SIZE: 8pt">10</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BORDER-LEFT: #000000 1px solid; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">1</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD></TR><TR style="HEIGHT: 17px"><TD style="TEXT-ALIGN: center; BACKGROUND-COLOR: #cacaca; FONT-SIZE: 8pt">11</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BORDER-LEFT: #000000 1px solid; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">1</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD></TR><TR style="HEIGHT: 17px"><TD style="TEXT-ALIGN: center; BACKGROUND-COLOR: #cacaca; FONT-SIZE: 8pt">12</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BORDER-LEFT: #000000 1px solid; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">-1</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD></TR><TR style="HEIGHT: 17px"><TD style="TEXT-ALIGN: center; BACKGROUND-COLOR: #cacaca; FONT-SIZE: 8pt">13</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BORDER-LEFT: #000000 1px solid; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">2</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD></TR><TR style="HEIGHT: 17px"><TD style="TEXT-ALIGN: center; BACKGROUND-COLOR: #cacaca; FONT-SIZE: 8pt">14</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BORDER-LEFT: #000000 1px solid; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">2</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD></TR><TR style="HEIGHT: 17px"><TD style="TEXT-ALIGN: center; BACKGROUND-COLOR: #cacaca; FONT-SIZE: 8pt">15</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: right; BORDER-LEFT: #000000 1px solid; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">-4</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD><TD style="BORDER-BOTTOM: #000000 1px solid; TEXT-ALIGN: center; BORDER-TOP-COLOR: #000000; BORDER-TOP-WIDTH: 1px; COLOR: #ffffff; BORDER-LEFT-COLOR: #000000; BORDER-LEFT-WIDTH: 1px; BORDER-RIGHT: #000000 1px solid">_</TD></TR></TBODY></TABLE>
This formula entered in C2:
=SUMPRODUCT(--(A2:A14<0),--(A3:A15>=0))
Note how the ranges are offset.