{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["Officer","Sheet2","Sheet1"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Officer","index":0,"n_rows":42,"n_cols":81,"rows_kept":42,"cut":false,"hidden":false,"merged":[[1,1,1,8]]}
["Buy back cost calculator - Officer"]
[null,"Scheme Year"]
[null,"2014/15","2015/16","2016/17","2017/18","2018/19","2019/20","2020/21","2021/22"]
["Dates employed during scheme year                     From","2014-04-01","2015-04-01","2016-04-01","2017-04-01","2018-04-01","2019-04-01","2020-04-01","2021-04-01"]
["to       ","2015-03-31","2016-03-31","2017-03-31","2018-03-31","2019-03-31","2020-03-31","2021-03-31","2022-03-31"]
["Buy back period (number of whole months)","N/A",0,0,0,0,0,0,0]
["Total pensionable pay (actual pensionable earnings)",0,0,0,0,0,0,0,0]
["Total taxable pay (all employments)","N/A",0,0,0,0,0,0,0]
["Whole or part time","Whole","Whole","Whole","Whole","Whole","Whole","Whole","Whole"]
["Number of hours per week (if part time)",0,0,0,0,0,0,0,0]
["Standard whole time hours per week (if part time)",0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
["Error indicator (1)",null,{"$f":"IF(C7>C8,\"Error\",0)","v":0},{"$f":"IF(D7>D8,\"Error\",0)","v":0},0,0,0,0,0]
["Error indicator (2)",null,{"$f":"IF(C6>0,IF(B7=0,\"Error\",0),0)","v":0},0,0,0,0,0,0]
["Percentage hours",{"$f":"IF(B9=\"Whole\",1,IF(B10<=B11,B10/B11,\"Error\"))","v":1},1,1,1,1,1,1,1]
["Tax relief applied","N/A",{"$f":"IF(C8<=Sheet2!$K$2,Sheet2!$K$1,IF(C8<=Sheet2!$L$2,Sheet2!$L$1,IF(C8<=Sheet2!$M$2,Sheet2!$M$1,Sheet2!$N$1)))","v":0},{"$f":"IF(D8<=Sheet2!$K$3,Sheet2!$K$1,IF(D8<=Sheet2!$L$3,Sheet2!$L$1,IF(D8<=Sheet2!$M$3,Sheet2!$M$1,Sheet2!$N$1)))","v":0},{"$f":"IF(E8<=Sheet2!$K$4,Sheet2!$K$1,IF(E8<=Sheet2!$L$4,Sheet2!$L$1,IF(E8<=Sheet2!$M$4,Sheet2!$M$1,Sheet2!$N$1)))","v":0},{"$f":"IF(F8<=Sheet2!$K$5,Sheet2!$K$1,IF(F8<=Sheet2!$L$5,Sheet2!$L$1,IF(F8<=Sheet2!$M$5,Sheet2!$M$1,Sheet2!$N$1)))","v":0},{"$f":"IF(G8<=Sheet2!$K$6,Sheet2!$K$1,IF(G8<=Sheet2!$L$6,Sheet2!$L$1,IF(G8<=Sheet2!$M$6,Sheet2!$M$1,Sheet2!$N$1)))","v":0},{"$f":"IF(H8<=Sheet2!$K$7,Sheet2!$K$1,IF(H8<=Sheet2!$L$7,Sheet2!$L$1,IF(H8<=Sheet2!$M$7,Sheet2!$M$1,Sheet2!$N$1)))","v":0},{"$f":"IF(I8<=Sheet2!$K$8,Sheet2!$K$1,IF(I8<=Sheet2!$L$8,Sheet2!$L$1,IF(I8<=Sheet2!$M$8,Sheet2!$M$1,Sheet2!$N$1)))","v":0}]
["Worked days",{"$f":"IF(B4<=B5,(B5-B4)+1,\"Error\")","v":365},{"$f":"IF(C4<=C5,C5-C4,\"Error\")","v":365},{"$f":"IF(D4<=D5,(D5-D4)+1,\"Error\")","v":365},{"$f":"IF(E4<=E5,(E5-E4)+1,\"Error\")","v":365},{"$f":"IF(F4<=F5,(F5-F4)+1,\"Error\")","v":365},{"$f":"IF(G4<=G5,G5-G4,\"Error\")","v":365},{"$f":"IF(H4<=H5,(H5-H4)+1,\"Error\")","v":365},{"$f":"IF(I4<=I5,(I5-I4)+1,\"Error\")","v":365}]
["Annual whole time equivalent pay",{"$f":"B7*(100%/B15)*(365/B17)","v":0},0,0,0,0,0,0,0]
["Contribution rate (next year)",{"$f":"IF(B18<Sheet2!$E$3,Sheet2!$G$2,IF(B18<Sheet2!$E$4,Sheet2!$G$3,IF(B18<Sheet2!$E$5,Sheet2!$G$4,IF(B18<Sheet2!$E$6,Sheet2!$G$5,IF(B18<Sheet2!$E$7,Sheet2!$G$6,IF(B18<Sheet2!$E$8,Sheet2!$G$7,Sheet2!$G$8))))))","v":0.05},{"$f":"IF(C18<Sheet2!$E$3,Sheet2!$G$2,IF(C18<Sheet2!$E$4,Sheet2!$G$3,IF(C18<Sheet2!$E$5,Sheet2!$G$4,IF(C18<Sheet2!$E$6,Sheet2!$G$5,IF(C18<Sheet2!$E$7,Sheet2!$G$6,IF(C18<Sheet2!$E$8,Sheet2!$G$7,Sheet2!$G$8))))))","v":0.05},{"$f":"IF(D18<Sheet2!$E$3,Sheet2!$G$2,IF(D18<Sheet2!$E$4,Sheet2!$G$3,IF(D18<Sheet2!$E$5,Sheet2!$G$4,IF(D18<Sheet2!$E$6,Sheet2!$G$5,IF(D18<Sheet2!$E$7,Sheet2!$G$6,IF(D18<Sheet2!$E$8,Sheet2!$G$7,Sheet2!$G$8))))))","v":0.05},{"$f":"IF(E18<Sheet2!$E$3,Sheet2!$G$2,IF(E18<Sheet2!$E$4,Sheet2!$G$3,IF(E18<Sheet2!$E$5,Sheet2!$G$4,IF(E18<Sheet2!$E$6,Sheet2!$G$5,IF(E18<Sheet2!$E$7,Sheet2!$G$6,IF(E18<Sheet2!$E$8,Sheet2!$G$7,Sheet2!$G$8))))))","v":0.05},{"$f":"IF(F18<Sheet2!$E$3,Sheet2!$G$2,IF(F18<Sheet2!$E$4,Sheet2!$G$3,IF(F18<Sheet2!$E$5,Sheet2!$G$4,IF(F18<Sheet2!$E$6,Sheet2!$G$5,IF(F18<Sheet2!$E$7,Sheet2!$G$6,IF(F18<Sheet2!$E$8,Sheet2!$G$7,Sheet2!$G$8))))))","v":0.05},{"$f":"IF(G18<Sheet2!$E$3,Sheet2!$G$2,IF(G18<Sheet2!$E$4,Sheet2!$G$3,IF(G18<Sheet2!$E$5,Sheet2!$G$4,IF(G18<Sheet2!$E$6,Sheet2!$G$5,IF(G18<Sheet2!$E$7,Sheet2!$G$6,IF(G18<Sheet2!$E$8,Sheet2!$G$7,Sheet2!$G$8))))))","v":0.05},{"$f":"IF(H18<Sheet2!$E$3,Sheet2!$G$2,IF(H18<Sheet2!$E$4,Sheet2!$G$3,IF(H18<Sheet2!$E$5,Sheet2!$G$4,IF(H18<Sheet2!$E$6,Sheet2!$G$5,IF(H18<Sheet2!$E$7,Sheet2!$G$6,IF(H18<Sheet2!$E$8,Sheet2!$G$7,Sheet2!$G$8))))))","v":0.05},{"$f":"IF(I18<Sheet2!$E$3,Sheet2!$G$2,IF(I18<Sheet2!$E$4,Sheet2!$G$3,IF(I18<Sheet2!$E$5,Sheet2!$G$4,IF(I18<Sheet2!$E$6,Sheet2!$G$5,IF(I18<Sheet2!$E$7,Sheet2!$G$6,IF(I18<Sheet2!$E$8,Sheet2!$G$7,Sheet2!$G$8))))))","v":0.05}]
["Date check",null,{"$f":"IF(C6*30>C17,\"Error\",\"\")","v":""},"","","","","",""]
["Start date plus months",null,{"$f":"EDATE(C4,C6)-1","v":"2015-03-31"},{"$f":"EDATE(D4,D6)-1","v":"2016-03-31"},"2017-03-31","2018-03-31","2019-03-31","2020-03-31","2021-03-31"]
["Mid point from scheme year employed",null,{"$f":"IF(C6<12,(C21-C4)/2+C4,(C5-C4)/2+C4)","v":"2015-03-31T12:00:00"},{"$f":"IF(D6<12,(D21-D4)/2+D4,(D5-D4)/2+D4)","v":"2016-03-31T12:00:00"},{"$f":"IF(E6<12,(E21-E4)/2+E4,(E5-E4)/2+E4)","v":"2017-03-31T12:00:00"},"2018-03-31T12:00:00","2019-03-31T12:00:00","2020-03-31T12:00:00","2021-03-31T12:00:00"]
["Average interest rate from mid point",null,{"$f":"Sheet1!D21","v":1.1524875957407945},{"$f":"Sheet1!F21","v":1.139939630037631},{"$f":"Sheet1!H21","v":1.1302869376490379},{"$f":"Sheet1!J21","v":1.121424527137816},{"$f":"Sheet1!L21","v":1.1106051294239003},{"$f":"Sheet1!N21","v":1.0995865721712017},{"$f":"Sheet1!P21","v":1.0919236368541037}]
["Days interest",null,{"$f":"_xlfn.DAYS(Sheet2!$R$1,C22)","v":3655},{"$f":"_xlfn.DAYS(Sheet2!$R$1,D22)","v":3289},{"$f":"_xlfn.DAYS(Sheet2!$R$1,E22)","v":2924},{"$f":"_xlfn.DAYS(Sheet2!$R$1,F22)","v":2559},{"$f":"_xlfn.DAYS(Sheet2!$R$1,G22)","v":2194},{"$f":"_xlfn.DAYS(Sheet2!$R$1,H22)","v":1828},{"$f":"_xlfn.DAYS(Sheet2!$R$1,I22)","v":1463}]
[]
["Gross underpayment",null,{"$f":"IF(B7=0,C18*(C6/12)*C15*C19,C18*(C6/12)*C15*B19)","v":0},0,0,0,0,0,0]
[]
["Taxable pay - Gross overpayment",null,{"$f":"C8-C26","v":0},0,0,0,0,0,0]
["Lower tax rate",null,{"$f":"IF(C28<=Sheet2!$K$2,Sheet2!$K$1,IF(C28<=Sheet2!$L$2,Sheet2!$L$1,IF(C28<=Sheet2!$M$2,Sheet2!$M$1,Sheet2!$N$1)))","v":0},{"$f":"IF(D28<=Sheet2!$K$3,Sheet2!$K$1,IF(D28<=Sheet2!$L$3,Sheet2!$L$1,IF(D28<=Sheet2!$M$3,Sheet2!$M$1,Sheet2!$N$1)))","v":0},{"$f":"IF(E28<=Sheet2!$K$4,Sheet2!$K$1,IF(E28<=Sheet2!$L$4,Sheet2!$L$1,IF(E28<=Sheet2!$M$4,Sheet2!$M$1,Sheet2!$N$1)))","v":0},{"$f":"IF(F28<=Sheet2!$K$5,Sheet2!$K$1,IF(F28<=Sheet2!$L$5,Sheet2!$L$1,IF(F28<=Sheet2!$M$5,Sheet2!$M$1,Sheet2!$N$1)))","v":0},{"$f":"IF(G28<=Sheet2!$K$6,Sheet2!$K$1,IF(G28<=Sheet2!$L$6,Sheet2!$L$1,IF(G28<=Sheet2!$M$6,Sheet2!$M$1,Sheet2!$N$1)))","v":0},{"$f":"IF(H28<=Sheet2!$K$7,Sheet2!$K$1,IF(H28<=Sheet2!$L$7,Sheet2!$L$1,IF(H28<=Sheet2!$M$7,Sheet2!$M$1,Sheet2!$N$1)))","v":0},{"$f":"IF(I28<=Sheet2!$K$8,Sheet2!$K$1,IF(I28<=Sheet2!$L$8,Sheet2!$L$1,IF(I28<=Sheet2!$M$8,Sheet2!$M$1,Sheet2!$N$1)))","v":0}]
["Amount at higher rate",null,{"$f":"IF(C16=C29,C26,IF(C8<=Sheet2!$K$2,C26,IF(C8<=Sheet2!$L$2,C8-Sheet2!$K$2,IF(C8<=Sheet2!$M$2,C8-Sheet2!$L$2,C8-Sheet2!$M$2))))","v":0},{"$f":"IF(D16=D29,D26,IF(D8<=Sheet2!$K$3,D26,IF(D8<=Sheet2!$L$3,D8-Sheet2!$K$3,IF(D8<=Sheet2!$M$3,D8-Sheet2!$L$3,D8-Sheet2!$M$3))))","v":0},{"$f":"IF(E16=E29,E26,IF(E8<=Sheet2!$K$4,E26,IF(E8<=Sheet2!$L$4,E8-Sheet2!$K$4,IF(E8<=Sheet2!$M$4,E8-Sheet2!$L$4,E8-Sheet2!$M$4))))","v":0},{"$f":"IF(F16=F29,F26,IF(F8<=Sheet2!$K$5,F26,IF(F8<=Sheet2!$L$5,F8-Sheet2!$K$5,IF(F8<=Sheet2!$M$5,F8-Sheet2!$L$5,F8-Sheet2!$M$5))))","v":0},{"$f":"IF(G16=G29,G26,IF(G8<=Sheet2!$K$6,G26,IF(G8<=Sheet2!$L$6,G8-Sheet2!$K$6,IF(G8<=Sheet2!$M$6,G8-Sheet2!$L$6,G8-Sheet2!$M$6))))","v":0},{"$f":"IF(H16=H29,H26,IF(H8<=Sheet2!$K$7,H26,IF(H8<=Sheet2!$L$7,H8-Sheet2!$K$7,IF(H8<=Sheet2!$M$7,H8-Sheet2!$L$7,H8-Sheet2!$M$7))))","v":0},{"$f":"IF(I16=I29,I26,IF(I8<=Sheet2!$K$8,I26,IF(I8<=Sheet2!$L$8,I8-Sheet2!$K$8,IF(I8<=Sheet2!$M$8,I8-Sheet2!$L$8,I8-Sheet2!$M$8))))","v":0}]
["Amount at lower rate",null,{"$f":"C26-C30","v":0},0,0,0,0,0,0]
["Tax",null,{"$f":"(C30*C16)+(C31*C29)","v":0},0,0,0,0,0,0]
["Net underpayment","N/A",{"$f":"C26-C32","v":0},0,0,0,0,0,0]
["Interest","N/A",{"$f":"C33*(C23-1)","v":0},{"$f":"D33*(D23-1)","v":0},0,0,0,0,0]
["Employer contribution",null,{"$f":"C18*(C6/12)*C15*Sheet2!$P$2","v":0},{"$f":"D18*(D6/12)*D15*Sheet2!$P$2","v":0},{"$f":"E18*(E6/12)*E15*Sheet2!$P$2","v":0},{"$f":"F18*(F6/12)*F15*Sheet2!$P$2","v":0},{"$f":"G18*(G6/12)*G15*Sheet2!$P$3","v":0},{"$f":"H18*(H6/12)*H15*Sheet2!$P$3","v":0},{"$f":"I18*(I6/12)*I15*Sheet2!$P$3","v":0}]
[]
[null,"Net cost to buy back opted out service",{"$f":"SUM(C33:I33)","v":0}]
[null,"Interest",{"$f":"SUM(C34:I34)","v":0}]
[null,"Total ",{"$f":"C37+C38","v":0}]
[]
[null,{"$f":"IF(C41=\"\",\"\",\"Error:\")","v":""},{"$f":"IF(OR(C14=\"Error\",D14=\"Error\",E14=\"Error\",F14=\"Error\",G14=\"Error\",H14=\"Error\",I14=\"Error\"),\"Please enter information for year prior to buy back period\",IF(OR(B15=\"Error\",C15=\"Error\",D15=\"Error\",E15=\"Error\",F15=\"Error\",G15=\"Error\",H15=\"Error\",I15=\"Error\"),\"Number of hours worked per week can not exceed whole time equivalent\",IF(OR(B17=\"Error\",C17=\"Error\",D17=\"Error\",E17=\"Error\",F17=\"Error\",G17=\"Error\",H17=\"Error\",I17=\"Error\"),\"Employed from date can not be later than employed to date\",IF(OR(C20=\"Error\",D20=\"Error\",E20=\"Error\",F20=\"Error\",G20=\"Error\",H20=\"Error\",I20=\"Error\"),\"Cant buy back more service than employed during the year\",IF(OR(C13=\"Error\",D13=\"Error\",E13=\"Error\",F13=\"Error\",G13=\"Error\",H13=\"Error\",I13=\"Error\"),\"Total Pensionable Pay can not be higher than Total Taxable Pay\",\"\")))))","v":""}]
[null,{"$f":"IF(OR($B$7>250000,$C$7>250000,$D$7>250000,$E$7>250000,$F$7>250000,$G$7>250000,$H$7>250000,$I$7>250000),\"Warning:\",\"\")","v":""},{"$f":"IF(OR($B$7>250000,$C$7>250000,$D$7>250000,$E$7>250000,$F$7>250000,$G$7>250000,$H$7>250000,$I$7>250000),\"Total Pensionable Pay exceeds £250,000\",\"\")","v":""}]

{"sheet":"Sheet2","index":1,"n_rows":13,"n_cols":18,"rows_kept":13,"cut":false,"hidden":true,"merged":[]}
["Whole",0,null,"Tier","Lower Pay ","Upper Pay","Rate",null,null,null,0,0.2,0.4,0.45,null,"Employer Rate",{"$f":"TODAY()","v":"2025-03-05"},{"$f":"Q1+28","v":"2025-04-02"}]
["Part",1,null,1,0,15431.99,0.05,null,null,"2015/16",10600,42385,150000,null,null,0.14380000000000001]
[null,2,null,2,15432,21477.99,5.6000000000000001E-2,null,null,"2016/17",11000,43000,150000,null,null,0.20599999999999999]
[null,3,null,3,21478,26823.99,7.0999999999999994E-2,null,null,"2017/18",11500,45000,150000]
[null,4,null,4,26824,47846,9.2999999999999999E-2,null,null,"2018/19",11850,46350,150000]
[null,5,null,5,47846,70630.990000000005,0.125,null,null,"2019/20",12500,50000,150000]
[null,6,null,6,70631,111376.99,0.13500000000000001,null,null,"2020/21",12500,50000,150000]
[null,7,null,7,111377,999999,0.14499999999999999,null,null,"2021/22",12570,50270,150000]
[null,8]
[null,9]
[null,10]
[null,11]
[null,12]

{"sheet":"Sheet1","index":2,"n_rows":21,"n_cols":18,"rows_kept":21,"cut":false,"hidden":true,"merged":[]}
["Effective from","NS&I Rate","2015/16 Days","2015/16 Rate","2016/17 Days","2016/17 Rate","2017/18 Days","2017/18 Rate","2018/19 Days","2018/19 Rate","2019/20 Days","2019/20 Rate","2020/21 Days","2020/21 Rate","2021/22 Days","2021/22 Rate",{"$f":"TODAY()","v":"2025-03-05"},{"$f":"Q1+28","v":"2025-04-02"}]
["2025-03-05",1.0329999999999999,{"$f":"$R$1-$A$2","v":28},{"$f":"B2^(C2/365.25)","v":1.0024920289732211},{"$f":"$R$1-$A$2","v":28},{"$f":"B2^(E2/365.25)","v":1.0024920289732211},{"$f":"$R$1-$A$2","v":28},{"$f":"$B2^(G2/365.25)","v":1.0024920289732211},{"$f":"$R$1-$A$2","v":28},{"$f":"$B2^(I2/365.25)","v":1.0024920289732211},{"$f":"$R$1-$A$2","v":28},{"$f":"$B2^(K2/365.25)","v":1.0024920289732211},{"$f":"$R$1-$A$2","v":28},{"$f":"$B2^(M2/365.25)","v":1.0024920289732211},{"$f":"$R$1-$A$2","v":28},{"$f":"$B2^(O2/365.25)","v":1.0024920289732211}]
["2024-12-20",1.0349999999999999,{"$f":"$A2-$A3","v":75},{"$f":"B3^(C3/365.25)","v":1.0070889565234933},{"$f":"$A2-$A3","v":75},1.0070889565234933,{"$f":"$A2-$A3","v":75},{"$f":"$B3^(G3/365.25)","v":1.0070889565234933},{"$f":"$A2-$A3","v":75},{"$f":"$B3^(I3/365.25)","v":1.0070889565234933},{"$f":"$A2-$A3","v":75},{"$f":"$B3^(K3/365.25)","v":1.0070889565234933},{"$f":"$A2-$A3","v":75},{"$f":"$B3^(M3/365.25)","v":1.0070889565234933},{"$f":"$A2-$A3","v":75},{"$f":"$B3^(O3/365.25)","v":1.0070889565234933}]
["2024-11-20",1.0375000000000001,30,1.0030283110564349,30,1.0030283110564349,30,1.0030283110564349,30,1.0030283110564349,30,1.0030283110564349,30,1.0030283110564349,30,1.0030283110564349]
["2024-05-23",1.04,181,1.0196259693476684,181,1.0196259693476684,181,1.0196259693476684,181,1.0196259693476684,181,1.0196259693476684,181,1.0196259693476684,181,1.0196259693476684]
["2023-08-18",1.0365,{"$f":"$A5-$A6","v":279},{"$f":"B6^(C6/365.25)","v":1.0277625204493888},{"$f":"$A5-$A6","v":279},{"$f":"B6^(E6/365.25)","v":1.0277625204493888},{"$f":"$A5-$A6","v":279},{"$f":"$B6^(G6/365.25)","v":1.0277625204493888},{"$f":"$A5-$A6","v":279},{"$f":"$B6^(I6/365.25)","v":1.0277625204493888},{"$f":"$A5-$A6","v":279},{"$f":"$B6^(K6/365.25)","v":1.0277625204493888},{"$f":"$A5-$A6","v":279},{"$f":"$B6^(M6/365.25)","v":1.0277625204493888},279,{"$f":"$B6^(O6/365.25)","v":1.0277625204493888}]
["2023-06-13",1.034,{"$f":"$A6-$A7","v":66},1.0060598895381661,{"$f":"$A6-$A7","v":66},1.0060598895381661,{"$f":"$A6-$A7","v":66},1.0060598895381661,{"$f":"$A6-$A7","v":66},1.0060598895381661,{"$f":"$A6-$A7","v":66},1.0060598895381661,{"$f":"$A6-$A7","v":66},1.0060598895381661,66,1.0060598895381661]
["2023-02-14",1.0285,{"$f":"$A7-$A8","v":119},{"$f":"B8^(C8/365.25)","v":1.0091976055734242},119,1.0091976055734242,119,{"$f":"$B8^(G8/365.25)","v":1.0091976055734242},119,{"$f":"$B8^(I8/365.25)","v":1.0091976055734242},119,{"$f":"$B8^(K8/365.25)","v":1.0091976055734242},119,{"$f":"$B8^(M8/365.25)","v":1.0091976055734242},{"$f":"$A7-$A8","v":119},{"$f":"$B8^(O8/365.25)","v":1.0091976055734242}]
["2023-01-24",1.026,21,1.0014768531485094,21,1.0014768531485094,21,1.0014768531485094,21,1.0014768531485094,21,1.0014768531485094,21,1.0014768531485094,{"$f":"$A8-$A9","v":21},1.0014768531485094]
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