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Another option you could explore would be to display the exceptions in a grid view type report based on a custom data adapter.
The custom data adapter could be based on the existing cube view (using one fdxCubeView method for example) and you could then loop through the table to exclude positives values / rows and columns.
This is a good idea and could be the best approach from a performance point of view. Instead of doing a lot of separate dynamic calculations in UD8, a single optimized routine in a Dashboard DataSet rule would likely be pretty efficient - you might even be able to express it as a simple Filter on the FDX call ("Amount < 0"), which would be quite fast.
The output can then be presented as a static report or a Dashboard, as necessary.
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