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You can demonstrate this behavior by running Visual Basic code that
includes the following line:
Sub Test()
MsgBox Format(0.075, "$#.##")
End Sub
In Microsoft Excel 2000 and Excel 5.
x, the message box displays the value $.08. In Excel 7.
x and Excel 97, the message box displays the value $.07.
Note that the format expression $#.## in this example uses two decimal
places, and that the value being passed to the function (0.075) uses three
decimal places. Because of this, the
Format function rounds the value to two decimal places before applying the format to the value, and the behavior may occur.
If you change the format expression to $#.###, or if you first round the
value (0.075) to two decimal places, the message box displays the same
value in all versions of Microsoft Excel. The behavior occurs only when the
value uses more decimal places than the format expression uses.