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See the comment under Surplus funds, regarding using formulas for the historical periods. For the moment, leave this blank because we have not created the calculation lines at the bottom of the balance sheet. We will get back to this as we complete the model. E137*SUM(D136:E136)/2. Copy across to column G. We will need to calculate the interest expense from any NTF. Note the use of SUM/2, rather than AVERAGE. This is because we expect D136 to be blank, so a formula such as E137*AVERAGE (D136:E136) would be considered by Excel to be the same as E137*E136. Excel s AVERAGE function does not consider a blank cell as a cell to be counted. Since we want the interest expense to be on the basis of the average of the starting and ending numbers, we need to use the SUM/2 approach. In columns F and G, we can use AVERAGE. Likewise, to use AVERAGE in column E, another way would be to put the 0 digit in cell D136.
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