I disagree, I can physically possess 3 apples no more nor less than I can physically possess -3 apples.
To say "I have three apples" is merely a way of modeling a configuration of the world. The apples may be in my pocket, or in my hand, or in a bag I'm holding, or even on my desk in front of me. They may be in the barn out back, but in all cases we can say I have 3 apples. Saying "i have 3 apples" is a simplification of a ton of configurations of the state of the world where I have ownership of apples. Similarly I have -3 apples is a summary of all the configurations of the world where I owe three apples.
Neither is any more real than the other. And yes it is philosophical.