{"text_format":"3","workbook":"xls","n_sheets":3,"sheets":["Sheet1","Sheet2","Sheet3"],"not_rendered":{"charts":1,"external_links":1,"defined_names":1},"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"Sheet1","index":0,"n_rows":199,"n_cols":31,"rows_kept":199,"flags":["formulas_cached_only"]}
["285wp",{"v":10000000,"d":"$10,000,000"},"= Notional",10,"=contracts",null,{"v":2500,"d":"$2,500"},"= scale factor",{"v":0.08,"d":"8.00%"},"= loan rate (APR)",4,"= quarterly"]
["1999-12-17",{"v":0.0575,"d":"5.75%"},0.25277777777777777,1.0145347222222223," ",{"v":1.014375,"d":"1.0143750"},{"v":0.06,"d":"6.00%"},"= accounting discount rate (APR)"]
["2000-03-17",{"v":0.0588,"d":"5.88%"},0.25277777777777777,1.0148633333333332," ",{"v":1.0147,"d":"1.0147000"},365,"= number of compoundings"]
["2000-06-17",{"v":0.0605,"d":"6.05%"},0.25277777777777777,1.0152930555555555," ",{"v":1.015125,"d":"1.0151250"},{"v":0.00016438356164383562,"d":"0.016438%"},"= accounting discount rate "]
["2000-09-17",{"v":0.062,"d":"6.20%"},0.25277777777777777,1.0156722222222223," ",{"v":1.0155,"d":"1.0155000"},0,"= zero discount rate"]
[null,null,"cc rate =",{"v":0.06117871117109307,"d":"6.117871%"}," ",{"v":0.06021321448458029,"d":"6.021321%"},3,"= number of settlements",{"$nulls":10},{"v":0,"d":"0.0000%"},"= Note payable increment above spot rates"]
[null,"The number of days to futures contract expiration =",null,91,183,275,{"$nulls":19},"September Contracts",null,"December Contracts",null,"    March Contracts"]
["Spot Rates","Futures Exp. ------>","Dec. 1999","March 2000 Yield","June 2000 Yield","Sept. 2000 Yield",null,"Futures Exp. ------>","Options Contract Value","Change in Value","New Margin Balance","Margin Deposit",null,"Margin Deposit",null,"Margin Deposit",null,"Note Receivable Rate","Note Payable Rate","(91/360) Adjustment Factor","(364/365) cc Rate Factor","(90/360) Adjustment Factor","(360/365) cc Rate Factor","Note Payable Rate",null,"Spot Yield","Yield","Spot Yield","Yield","Spot Yield","Yield"]
[5.75,"1999-12-17",5.75,5.88,6.05,{"v":6.2,"d":"6.20"},null,"1999-12-17",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},500,500,{"$nulls":4},0.08,0.0575,{"v":0.25277777777777777,"d":"0.2527778"},0.9972602739726028,{"v":0.25,"d":"0.2500"},{"v":0.9863013698630136,"d":"0.9863"},null,null,5.75,5.88,5.75,6.05,5.75,{"v":6.2,"d":"6.20"}]
[5.79,"1999-12-31",5.75,{"v":5.9,"d":"5.90"},6.09,6.23,null,"1999-12-31",{"v":2250.0000000000186,"d":"$2,250"},{"v":2250.0000000000186,"d":"$2,250"},{"v":2750.0000000000186,"d":"$2,750"},0,{"v":2750.0000000000186,"d":"$2,750"},{"$nulls":6},{"v":0.25277777777777777,"d":"0.2527778"},null,{"v":0.25,"d":"0.2500"},{"$nulls":3},5.79,{"v":5.9,"d":"5.90"},5.79,6.09,5.79,6.23]
[5.89,"2000-01-31",5.75,{"v":6.1,"d":"6.10"},6.18,6.26,null,"2000-01-31",{"v":10249.999999999984,"d":"$10,250"},{"v":7999.999999999965,"d":"$8,000"},{"v":10749.999999999984,"d":"$10,750"},0,10749.999999999984,{"$nulls":6},{"v":0.25277777777777777,"d":"0.2527778"},null,{"v":0.25,"d":"0.2500"},{"$nulls":3},5.89,{"v":6.1,"d":"6.10"},5.89,6.18,5.89,6.26]
[6.45,"2000-02-29",5.75,{"v":6.5,"d":"6.50"},6.59,6.69,null,"2000-02-29",{"v":41250,"d":"$41,250"},{"v":31000.000000000015,"d":"$31,000"},{"v":41750,"d":"$41,750"},0,41750,{"$nulls":6},{"v":0.25277777777777777,"d":"0.2527778"},null,{"v":0.25,"d":"0.2500"},{"$nulls":3},6.45,{"v":6.5,"d":"6.50"},6.45,6.59,6.45,6.69]
[7.02,"2000-03-17",5.75,7.02,7.08,7.15,null,"2000-03-17",{"v":78000,"d":"$78,000"},{"v":36750,"d":"$36,750"},{"v":78500,"d":"$78,500"},-28499.999999999993,50000.00000000001,null,{"v":50000.00000000001,"d":"$50,000"},null,null,0.08,0.0575,{"v":0.25277777777777777,"d":"0.2527778"},null,{"v":0.25,"d":"0.2500"},null,0.014534722222222221,null,7.02,7.02,7.02,7.08,7.02,7.15]
[7.06,"2000-03-31",5.75,5.88,{"v":7.1,"d":"7.10"},7.17,null,"2000-03-31",{"v":50499.99999999999,"d":"$50,500"},{"v":-27500.000000000007,"d":"-$27,500"},{"v":50999.99999999999,"d":"$51,000"},null,null,0,{"v":50999.99999999999,"d":"$51,000"},{"$nulls":4},{"v":0.25277777777777777,"d":"0.2527778"},null,{"v":0.25,"d":"0.2500"},{"$nulls":3}," ",null,7.06,{"v":7.1,"d":"7.10"},7.06,7.17]
[7.09,"2000-04-30",5.75,5.88,7.12,{"v":7.2,"d":"7.20"},null,"2000-04-30",{"v":51750.00000000001,"d":"$51,750"},{"v":1250.0000000000146,"d":"$1,250"},{"v":52250.00000000001,"d":"$52,250"},null,null,0,{"v":52250.00000000001,"d":"$52,250"},{"$nulls":4},{"v":0.25277777777777777,"d":"0.2527778"},null,{"v":0.25,"d":"0.2500"},{"$nulls":3}," ",null,7.09,7.12,7.09,{"v":7.2,"d":"7.20"}]
[7.12,"2000-05-31",5.75,5.88,7.14,7.23,null,"2000-05-31",{"v":53000,"d":"$53,000"},{"v":1249.9999999999927,"d":"$1,250"},{"v":53500,"d":"$53,500"},null,null,0,{"v":53500,"d":"$53,500"},{"$nulls":3},{"v":0.06507500000000001,"d":"0.0651"},{"v":0.25277777777777777,"d":"0.2527778"},null,{"v":0.25,"d":"0.2500"},{"$nulls":3}," ",null,7.12,7.14,7.12,7.23]
[{"v":7.2,"d":"7.20"},"2000-06-17",5.75,5.88,{"v":7.2,"d":"7.20"},7.25,null,"2000-06-17",{"v":55000,"d":"$55,000"},{"v":2000,"d":"$2,000"},{"v":55500,"d":"$55,500"},null,null,-28750.000000000007,{"v":26749.999999999993,"d":"$26,750"},null,{"v":26749.999999999993,"d":"$26,750"},0.08,0.0702,{"v":0.25277777777777777,"d":"0.2527778"},null,{"v":0.25,"d":"0.2500"},null,0.017745,null," ",null,{"v":7.2,"d":"7.20"},{"v":7.2,"d":"7.20"},{"v":7.2,"d":"7.20"},7.25]
[7.22,"2000-06-30",5.75,5.88,6.05,7.28,null,"2000-06-30",{"v":27000,"d":"$27,000"},{"v":-28000,"d":"-$28,000"},{"v":27500,"d":"$27,500"},{"$nulls":3},{"v":27500,"d":"$27,500"},0,{"v":27500,"d":"$27,500"},null,null,{"v":0.25277777777777777,"d":"0.2527778"},null,{"v":0.25,"d":"0.2500"},{"$nulls":3}," ",null,null," ",7.22,7.28]
[7.25,"2000-07-31",5.75,5.88,6.05,{"v":7.3,"d":"7.30"},null,"2000-07-31",{"v":27499.999999999993,"d":"$27,500"},{"v":499.9999999999927,"d":"$500"},{"v":27999.999999999993,"d":"$28,000"},{"$nulls":3},{"v":27999.999999999993,"d":"$28,000"},0,{"v":27999.999999999993,"d":"$28,000"},null,null,{"v":0.25277777777777777,"d":"0.2527778"},null,{"v":0.25,"d":"0.2500"},{"$nulls":3}," ",null,null," ",7.25,{"v":7.3,"d":"7.30"}]
[7.27,"2000-08-31",5.75,5.88,6.05,7.33,null,"2000-08-31",{"v":28249.999999999996,"d":"$28,250"},{"v":750.0000000000036,"d":"$750"},{"v":28749.999999999996,"d":"$28,750"},{"$nulls":3},{"v":28749.999999999996,"d":"$28,750"},0,{"v":28749.999999999996,"d":"$28,750"},null,{"v":0.072,"d":"0.0720"},{"v":0.25277777777777777,"d":"0.2527778"},null,{"v":0.25,"d":"0.2500"},{"$nulls":3}," ",null,null," ",7.27,7.33]
[7.31,"2000-09-17",5.75,5.88,6.05,7.34,null,"2000-09-17",{"v":28499.999999999993,"d":"$28,500"},{"v":249.99999999999636,"d":"$250"},{"v":28999.999999999993,"d":"$29,000"},{"$nulls":3},{"v":28999.999999999993,"d":"$29,000"},{"v":-28999.999999999993,"d":"-$29,000"},{"v":0,"d":"$0"},0.08,{"v":0.07200000000000001,"d":"0.0720"},{"v":0.25277777777777777,"d":"0.2527778"},null,{"v":0.25,"d":"0.2500"},null,0.0182,null," ",null,null," ",7.31,7.34]
[7.34,"2000-09-30",5.75,5.88,6.05,{"v":6.2,"d":"6.20"},null,"2000-09-30",{"v":0,"d":"$0"},{"v":-28999.999999999993,"d":"-$29,000"},{"v":-28999.999999999993,"d":"-$29,000"},{"$nulls":5},{"v":0,"d":"$0"},null,null,{"v":0.25277777777777777,"d":"0.2527778"},null,{"v":0.25,"d":"0.2500"}]
[null,"2000-10-31",5.75,5.88,6.05,{"v":6.2,"d":"6.20"},null,"2000-10-31",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"$nulls":5},{"v":0,"d":"$0"},null,null,{"v":0.25277777777777777,"d":"0.2527778"},null,{"v":0.25,"d":"0.2500"}]
[null,"2000-11-30",5.75,5.88,6.05,{"v":6.2,"d":"6.20"},null,"2000-11-30",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"$nulls":5},{"v":0,"d":"$0"},null,0.0734,{"v":0.25277777777777777,"d":"0.2527778"},null,{"v":0.25,"d":"0.2500"}]
[null,"2000-12-17",5.75,5.88,6.05,{"v":6.2,"d":"6.20"},null,"2000-12-17",{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"v":0,"d":"$0"},{"$nulls":5},{"v":0,"d":"$0"},0.08,0.0731,{"v":0.25277777777777777,"d":"0.2527778"},null,{"v":0.25,"d":"0.2500"},null,0.018478055555555553]
[null,null,"Debit",null,"Debit",{"$nulls":4},{"v":-500,"d":"-$500"}," ",{"v":-27999.999999999993,"d":"-$28,000"}," ",{"v":-28750.000000000007,"d":"-$28,750"}," ",{"v":-28999.999999999993,"d":"-$29,000"}," "]
["Date","MarginWHEW Bank Accounts","(Credit)","Balance","(Credit)","Balance",{"$nulls":9},{"v":85750,"d":"$85,750"}]
[1999,"Assumed FAS 133 discount rate =",{"v":0,"d":"0.000000%"},{"v":0,"d":"0.000000%"},{"v":0.00016438356164383562,"d":"0.016438%"},{"v":0.00016438356164383562,"d":"0.016438%"}]
["1999-12-17","Cash",{"v":10000000,"d":"10,000,000 "},{"v":10000000,"d":"10,000,000 "},{"v":10000000,"d":"10,000,000 "},{"v":10000000,"d":"10,000,000 "}]
[null,"Notes payable",{"v":-10000000,"d":"(10,000,000)"},{"v":-10000000,"d":"(10,000,000)"},{"v":-10000000,"d":"(10,000,000)"},{"v":-10000000,"d":"(10,000,000)"}]
[null,"-To record borrowing for one year",null," "," "," "]
[{"$nulls":4}," "," "]
["1999-12-17","Cash",{"v":-10000000,"d":"(10,000,000)"},{"v":0,"d":"0 "},{"v":-10000000,"d":"(10,000,000)"},{"v":0,"d":"0 "}]
[null,"Notes receivable ",{"v":10000000,"d":"10,000,000 "},{"v":0,"d":"0 "},{"v":10000000,"d":"10,000,000 "},{"v":0,"d":"0 "}]
[null,"-To record lending for one year",null," "," "," "]
[{"$nulls":4}," "," "]
["1999-12-17","Cash",{"v":-500,"d":"(500)"},{"v":-500,"d":"(500)"},{"v":-500,"d":"(500)"},{"v":-500,"d":"(500)"}]
[null,"Futures margin account  ",{"v":500,"d":"500 "},{"v":500,"d":"500 "},{"v":500,"d":"500 "},{"v":500,"d":"500 "}]
[null,"-To record margin account",null,null," "," ","Adjustment to","Adjustment to","Interest"]
[{"$nulls":3},"1999-12-31"," ","1999-12-31","Margin","OCI","Expense"]
["1999-12-31","Cash",{"v":0,"d":"0 "},{"v":-500,"d":"(500)"},{"v":0,"d":"0 "},{"v":-500,"d":"(500)"},"Balance","Balance","(Revenue)"]
[null,"Futures margin account  ",{"v":2250.0000000000186,"d":"2,250 "},{"v":2750.0000000000186,"d":"2,750 "},{"v":2186,"d":"2,186 "},{"v":2686,"d":"2,686 "},494,{"v":-987,"d":"(987)"},{"v":493,"d":"493 "}]
[null,"Other comprehensive income (OCI)",{"v":-3000.0000000000027,"d":"(3,000)"},{"v":-3000.0000000000027,"d":"(3,000)"},{"v":-2918,"d":"(2,918)"},{"v":-2918,"d":"(2,918)"},973,{"v":-973,"d":"(973)"},{"v":0,"d":"0 "}]
[null,"Interest expense (revenue)",{"v":749.9999999999841,"d":"750 "},{"v":749.9999999999841,"d":"750 "},{"v":732,"d":"732 "},{"v":732,"d":"732 "},719,{"v":-958,"d":"(958)"},{"v":239,"d":"239 "}]
[null,"- To adjust futures contracts to fair value.  ",{"$nulls":4},14,"= Number of days since purchase of futures contracts"]
[{"$nulls":3},"2000-01-31"," ","2000-01-31","Adj. To Margin","Adj. To OCI","Int. Exp."]
["2000-01-31","Cash",{"v":0,"d":"0 "},{"v":-500,"d":"(500)"},{"v":0,"d":"0 "},{"v":-500,"d":"(500)"},"Balance","Balance","(Revenue)"]
[null,"Futures margin account  ",{"v":7999.999999999965,"d":"8,000 "},{"v":10749.999999999984,"d":"10,750 "},{"v":7894,"d":"7,894 "},{"v":10580,"d":"10,580 "},5459,{"v":-3474,"d":"(3,474)"},{"v":-1985,"d":"(1,985)"}]
[null,"Other comprehensive income (OCI)",{"v":-7499.999999999972,"d":"(7,500)"},{"v":-10499.999999999975,"d":"(10,500)"},{"v":-7348,"d":"(7,348)"},{"v":-10266,"d":"(10,266)"},3177,{"v":-3422,"d":"(3,422)"},{"v":245,"d":"245 "}]
[null,"Interest expense (revenue)",{"v":-499.9999999999932,"d":"(500)"},{"v":249.9999999999909,"d":"250 "},{"v":-546,"d":"(546)"},{"v":186,"d":"186 "},1444,{"v":-3370,"d":"(3,370)"},{"v":1926,"d":"1,926 "}]
[null,"- To adjust futures contracts to fair value.  ",{"$nulls":4},45,"= Number of days since purchase of futures contracts"]
[{"$nulls":3},"2000-02-29"," ","2000-02-29","Adj. To Margin","Adj. To OCI","Int. Exp."]
["2000-02-29","Cash",{"v":0,"d":"0 "},{"v":-500,"d":"(500)"},{"v":0,"d":"0 "},{"v":-500,"d":"(500)"},"Balance","Balance","(Revenue)"]
[null,"Futures margin account  ",{"v":31000.000000000015,"d":"31,000 "},{"v":41750,"d":"41,750 "},{"v":30489,"d":"30,489 "},{"v":41069,"d":"41,069 "},15457,{"v":-17451,"d":"(17,451)"},{"v":1994,"d":"1,994 "}]
[null,"Other comprehensive income (OCI)",{"v":-42000.000000000044,"d":"(42,000)"},{"v":-52500.000000000015,"d":"(52,500)"},{"v":-41305,"d":"(41,305)"},{"v":-51571,"d":"(51,571)"},13260,{"v":-17189,"d":"(17,189)"},{"v":3929,"d":"3,929 "}]
[null,"Interest expense (revenue)",{"v":11000.000000000024,"d":"11,000 "},{"v":11250.000000000015,"d":"11,250 "},{"v":10816,"d":"10,816 "},{"v":11002,"d":"11,002 "},11852,{"v":-16931,"d":"(16,931)"},{"v":5079,"d":"5,079 "}]
[null,"- To adjust futures contracts to fair value.  ",{"$nulls":4},74,"= Number of days since purchase of futures contracts"]
[{"$nulls":3},"2000-03-17"," ","2000-03-17","Adj. To Margin","Adj. To OCI","Int. Exp."]
["2000-03-17","Cash",{"v":28499.999999999993,"d":"28,500 "},{"v":27999.999999999993,"d":"28,000 "},{"v":28499.999999999993,"d":"28,500 "},{"v":27999.999999999993,"d":"28,000 "},"Balance","Balance","(Revenue)"]
[null,"Futures margin account  ",{"v":8250.000000000007,"d":"8,250 "},{"v":50000.00000000001,"d":"50,000 "},{"v":7837,"d":"7,837 "},{"v":48906,"d":"48,906 "},0,{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Other comprehensive income (OCI)",{"v":-10999.999999999964,"d":"(11,000)"},{"v":-63499.99999999998,"d":"(63,500)"},{"v":-10506,"d":"(10,506)"},{"v":-62077,"d":"(62,077)"},25364,{"v":-31273,"d":"(31,273)"},{"v":5909,"d":"5,909 "}]
[null,"Interest expense (revenue)",{"v":-25750.000000000036,"d":"(25,750)"},{"v":-14500.000000000022,"d":"(14,500)"},{"v":-25831,"d":"(25,831)"},{"v":-14829,"d":"(14,829)"},23042,{"v":-30804,"d":"(30,804)"},{"v":7762,"d":"7,762 "}]
[null,"- To adjust futures contracts to fair value.  ",{"$nulls":4},91,"= Number of days since purchase of futures contracts"]
[{"$nulls":4}," "," "]
["2000-03-17","Cash",{"v":200000,"d":"200,000 "},{"v":228000,"d":"228,000 "},{"v":200000,"d":"200,000 "},{"v":228000,"d":"228,000 "}]
[null,"Interest expense (revenue)",{"v":-200000,"d":"(200,000)"},{"v":-214500.00000000003,"d":"(214,500)"},{"v":-200000,"d":"(200,000)"},{"v":-214500.00000000003,"d":"(214,500)"}]
[null,"-To record interest on note receivable",null,null," "," "]
[{"$nulls":4}," "," "]
["2000-03-17","Cash",{"v":-145347.22222222222,"d":"(145,347)"},{"v":82652.77777777778,"d":"82,653 "},{"v":-145347.22222222222,"d":"(145,347)"},{"v":82652.77777777778,"d":"82,653 "}," "]
[null,"Interest expense (revenue)",{"v":145347.22222222222,"d":"145,347 "},{"v":-69152.77777777781,"d":"(69,153)"},{"v":145347.22222222222,"d":"145,347 "},{"v":-69152.77777777781,"d":"(69,153)"}]
[null,"-To record interest on note payable",null,null," "," "]
[{"$nulls":3},"2000-03-31"," ","2000-03-31","Adj. To Margin","Adj. To OCI","Int. Exp."]
["2000-03-31","Cash",{"v":0,"d":"0 "},{"v":82652.77777777778,"d":"82,653 "},{"v":0,"d":"0 "},{"v":82652.77777777778,"d":"82,653 "},"Balance","Balance","(Revenue)"]
[null,"Futures margin account  ",{"v":999.9999999999854,"d":"1,000 "},{"v":50999.99999999999,"d":"51,000 "},{"v":1092,"d":"1,092 "},{"v":49998,"d":"49,998 "},0,{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Other comprehensive income (OCI)",{"v":-2000,"d":"(2,000)"},{"v":-65499.99999999998,"d":"(65,500)"},{"v":-2104,"d":"(2,104)"},{"v":-64181,"d":"(64,181)"},25916,{"v":-32333,"d":"(32,333)"},{"v":6417,"d":"6,417 "}]
[null,"Interest expense (revenue)",{"v":-53652.77777777779,"d":"(53,653)"},{"v":-68152.77777777781,"d":"(68,153)"},{"v":-53640.77777777778,"d":"(53,641)"},{"v":-68469.77777777778,"d":"(68,470)"},23582,{"v":-31848,"d":"(31,848)"},{"v":8266,"d":"8,266 "}]
[null,"- To adjust futures contracts to fair value.  ",{"$nulls":4},105,"= Number of days since purchase of futures contracts"]
[{"$nulls":3},"2000-04-30"," ","2000-04-30","Adj. To Margin","Adj. To OCI","Int. Exp."]
["2000-04-30","Cash",{"v":0,"d":"0 "},{"v":82652.77777777778,"d":"82,653 "},{"v":0,"d":"0 "},{"v":82652.77777777778,"d":"82,653 "},"Balance","Balance","(Revenue)"]
[null,"Futures margin account  ",{"v":1250.0000000000146,"d":"1,250 "},{"v":52250.00000000001,"d":"52,250 "},{"v":1473,"d":"1,473 "},{"v":51471,"d":"51,471 "},0,{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Other comprehensive income (OCI)",{"v":-1500.0000000000218,"d":"(1,500)"},{"v":-67000,"d":"(67,000)"},{"v":-1794,"d":"(1,794)"},{"v":-65975,"d":"(65,975)"},26540,{"v":-33237,"d":"(33,237)"},{"v":6697,"d":"6,697 "}]
[null,"Interest expense (revenue)",{"v":250.0000000000291,"d":"250 "},{"v":-67902.77777777778,"d":"(67,903)"},{"v":321,"d":"321 "},{"v":-68148.77777777778,"d":"(68,149)"},24431,{"v":-32738,"d":"(32,738)"},{"v":8307,"d":"8,307 "}]
[null,"- To adjust futures contracts to fair value.  ",{"$nulls":4},135,"= Number of days since purchase of futures contracts"]
[{"$nulls":3},"2000-05-31"," ","2000-05-31"]
["2000-05-31","Cash",{"v":0,"d":"0 "},{"v":82652.77777777778,"d":"82,653 "},{"v":0,"d":"0 "},{"v":82652.77777777778,"d":"82,653 "},"Balance","Balance","(Revenue)"]
[null,"Futures margin account  ",{"v":1249.9999999999927,"d":"1,250 "},{"v":53500,"d":"53,500 "},{"v":1496,"d":"1,496 "},{"v":52967,"d":"52,967 "},0,{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Other comprehensive income (OCI)",{"v":-1500,"d":"(1,500)"},{"v":-68500,"d":"(68,500)"},{"v":-1821,"d":"(1,821)"},{"v":-67796,"d":"(67,796)"},27174,{"v":-34154,"d":"(34,154)"},{"v":6980,"d":"6,980 "}]
[null,"Interest expense (revenue)",{"v":250,"d":"250 "},{"v":-67652.77777777778,"d":"(67,653)"},{"v":325,"d":"325 "},{"v":-67823.77777777778,"d":"(67,824)"},25293,{"v":-33642,"d":"(33,642)"},{"v":8349,"d":"8,349 "}]
[null,"- To adjust futures contracts to fair value.  ",{"$nulls":4},166,"= Number of days since purchase of futures contracts"]
[{"$nulls":3},"2000-06-17","`","2000-06-17"]
["2000-06-17","Cash",{"v":28750.000000000007,"d":"28,750 "},{"v":111402.77777777778,"d":"111,403 "},{"v":28750.000000000007,"d":"28,750 "},{"v":111402.77777777778,"d":"111,403 "},"Balance","Balance","(Revenue)"]
[null,"Futures margin account  ",{"v":-26750.000000000007,"d":"(26,750)"},{"v":26749.999999999993,"d":"26,750 "},{"v":-26611,"d":"(26,611)"},{"v":26356,"d":"26,356 "},0,{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Other comprehensive income (OCI)",{"v":32249.999999999993,"d":"32,250 "},{"v":-36250.00000000001,"d":"(36,250)"},{"v":32090,"d":"32,090 "},{"v":-35706,"d":"(35,706)"},0,{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Interest expense (revenue)",{"v":-34250,"d":"(34,250)"},{"v":-101902.77777777778,"d":"(101,903)"},{"v":-34229,"d":"(34,229)"},{"v":-102052.77777777778,"d":"(102,053)"},25856,{"v":-35706,"d":"(35,706)"},{"v":9850,"d":"9,850 "}]
[null,"- To adjust futures contracts to fair value.  ",{"$nulls":4},183,"= Number of days since purchase of futures contracts"]
[{"$nulls":4}," "," "]
["2000-06-17","Cash",{"v":200000,"d":"200,000 "},{"v":311402.77777777775,"d":"311,403 "},{"v":200000,"d":"200,000 "},{"v":311402.77777777775,"d":"311,403 "}]
[null,"Interest expense (revenue)",{"v":-200000,"d":"(200,000)"},{"v":-301902.77777777775,"d":"(301,903)"},{"v":-200000,"d":"(200,000)"},{"v":-301902.77777777775,"d":"(301,903)"}]
[null,"-To record interest on note receivable",null,null," "," "]
[{"$nulls":4}," "," "]
["2000-06-17","Cash",{"v":-177450,"d":"(177,450)"},{"v":133952.77777777775,"d":"133,953 "},{"v":-177450,"d":"(177,450)"},{"v":133952.77777777775,"d":"133,953 "}," "]
[null,"Interest expense (revenue)",{"v":177450,"d":"177,450 "},{"v":-124452.77777777775,"d":"(124,453)"},{"v":177450,"d":"177,450 "},{"v":-124452.77777777775,"d":"(124,453)"}]
[null,"-To record interest on note payable",null,null," "," "]
[{"$nulls":3},"2000-06-30","`","2000-06-30"]
["2000-06-30","Cash",{"v":0,"d":"0 "},{"v":133952.77777777775,"d":"133,953 "},{"v":0,"d":"0 "},{"v":133952.77777777775,"d":"133,953 "},"Balance","Balance","(Revenue)"]
[null,"Futures margin account  ",{"v":750.0000000000073,"d":"750 "},{"v":27500,"d":"27,500 "},{"v":796,"d":"796 "},{"v":27152,"d":"27,152 "},0,{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Other comprehensive income (OCI)",{"v":-499.99999999998545,"d":"(500)"},{"v":-36749.99999999999,"d":"(36,750)"},{"v":-570,"d":"(570)"},{"v":-36276,"d":"(36,276)"},0,{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Interest expense (revenue)",{"v":-250,"d":"(250)"},{"v":-124702.77777777775,"d":"(124,703)"},{"v":-376,"d":"(376)"},{"v":-124828.77777777775,"d":"(124,829)"},26652,{"v":-36276,"d":"(36,276)"},{"v":9624,"d":"9,624 "}]
[null,"- To adjust futures contracts to fair value.  ",{"$nulls":4},196,"= Number of days since purchase of futures contracts"]
[{"$nulls":3},"2000-07-31","`","2000-07-31"]
["2000-07-31","Cash",{"v":0,"d":"0 "},{"v":133952.77777777775,"d":"133,953 "},{"v":0,"d":"0 "},{"v":133952.77777777775,"d":"133,953 "},"Balance","Balance","(Revenue)"]
[null,"Futures margin account  ",{"v":499.9999999999927,"d":"500 "},{"v":27999.999999999993,"d":"28,000 "},{"v":632,"d":"632 "},{"v":27784,"d":"27,784 "},0,{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Other comprehensive income (OCI)",{"v":-750.0000000000073,"d":"(750)"},{"v":-37500,"d":"(37,500)"},{"v":-929,"d":"(929)"},{"v":-37205,"d":"(37,205)"},0,{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Interest expense (revenue)",{"v":250,"d":"250 "},{"v":-124452.77777777775,"d":"(124,453)"},{"v":297,"d":"297 "},{"v":-124531.77777777775,"d":"(124,532)"},27284,{"v":-37205,"d":"(37,205)"},{"v":9921,"d":"9,921 "}]
[null,"- To adjust futures contracts to fair value.  ",{"$nulls":4},227,"= Number of days since purchase of futures contracts"]
[{"$nulls":3},"2000-08-31","`","2000-08-31"]
["2000-08-31","Cash",{"v":0,"d":"0 "},{"v":133952.77777777775,"d":"133,953 "},{"v":0,"d":"0 "},{"v":133952.77777777775,"d":"133,953 "},"Balance","Balance","(Revenue)"]
[null,"Futures margin account  ",{"v":750.0000000000036,"d":"750 "},{"v":28749.999999999996,"d":"28,750 "},{"v":887,"d":"887 "},{"v":28671,"d":"28,671 "},0,{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Other comprehensive income (OCI)",{"v":-499.9999999999927,"d":"(500)"},{"v":-37999.99999999999,"d":"(38,000)"},{"v":-689,"d":"(689)"},{"v":-37894,"d":"(37,894)"},0,{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Interest expense (revenue)",{"v":-250,"d":"(250)"},{"v":-124702.77777777775,"d":"(124,703)"},{"v":-198,"d":"(198)"},{"v":-124729.77777777775,"d":"(124,730)"},28171,{"v":-37894,"d":"(37,894)"},{"v":9723,"d":"9,723 "}]
[null,"- To adjust futures contracts to fair value.  ",{"$nulls":4},258,"= Number of days since purchase of futures contracts"]
[{"$nulls":3},"2000-09-17","`","2000-09-17"]
["2000-09-17","Cash",{"v":28999.999999999993,"d":"29,000 "},{"v":162952.77777777775,"d":"162,953 "},{"v":28999.999999999993,"d":"29,000 "},{"v":162952.77777777775,"d":"162,953 "}]
[null,"Futures margin account  ",{"v":-28749.999999999996,"d":"(28,750)"},{"v":0,"d":"0 "},{"v":-28749.999999999996,"d":"(28,750)"},{"v":0,"d":"0 "}]
[null,"Other comprehensive income (OCI)",{"v":37999.99999999999,"d":"38,000 "},{"v":0,"d":"0 "},{"v":37999.99999999999,"d":"38,000 "},{"v":0,"d":"0 "}]
[null,"Interest expense (revenue)",{"v":-38250,"d":"(38,250)"},{"v":-162952.77777777775,"d":"(162,953)"},{"v":-38250,"d":"(38,250)"},{"v":-162952.77777777775,"d":"(162,953)"}]
[null,"-To adjust futures contracts to fair value",null,null," "," "]
[{"$nulls":3},"2000-09-17","`","2000-09-17"]
["2000-09-17","Cash",{"v":200000,"d":"200,000 "},{"v":362952.77777777775,"d":"362,953 "},{"v":200000,"d":"200,000 "},{"v":362952.77777777775,"d":"362,953 "}]
[null,"Interest expense (revenue)",{"v":-200000,"d":"(200,000)"},{"v":-362952.77777777775,"d":"(362,953)"},{"v":-200000,"d":"(200,000)"},{"v":-362952.77777777775,"d":"(362,953)"}]
[null,"-To record interest on note receivable",null,null," "," "]
[{"$nulls":3},"2000-09-17","`","2000-09-17"]
["2000-09-17","Cash",{"v":-182000.00000000003,"d":"(182,000)"},{"v":180952.77777777772,"d":"180,953 "},{"v":-182000.00000000003,"d":"(182,000)"},{"v":180952.77777777772,"d":"180,953 "}]
[null,"Interest expense (revenue)",{"v":182000.00000000003,"d":"182,000 "},{"v":-180952.77777777772,"d":"(180,953)"},{"v":182000.00000000003,"d":"182,000 "},{"v":-180952.77777777772,"d":"(180,953)"}]
[" ","-To record interest on note payable",null,null," "," "]
[{"$nulls":3},"2000-09-30","`","2000-09-30"]
["2000-09-30","Cash",{"v":0,"d":"0 "},{"v":180952.77777777772,"d":"180,953 "},{"v":0,"d":"0 "},{"v":180952.77777777772,"d":"180,953 "}]
[" ","Futures margin account  ",{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Other comprehensive income (OCI)",{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Interest expense (revenue)",{"v":0,"d":"0 "},{"v":-180952.77777777772,"d":"(180,953)"},{"v":0,"d":"0 "},{"v":-180952.77777777772,"d":"(180,953)"}]
[null,"-To adjust futures contracts to fair value",null,null," "," "]
[{"$nulls":3},"2000-10-31","`","2000-10-31"]
["2000-10-31","Cash",{"v":0,"d":"0 "},{"v":180952.77777777772,"d":"180,953 "},{"v":0,"d":"0 "},{"v":180952.77777777772,"d":"180,953 "}]
[null,"Futures margin account  ",{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Other comprehensive income (OCI)",{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Interest expense (revenue)",{"v":0,"d":"0 "},{"v":-180952.77777777772,"d":"(180,953)"},{"v":0,"d":"0 "},{"v":-180952.77777777772,"d":"(180,953)"}]
[null,"-To adjust futures contracts to fair value",null,null," "," "]
[{"$nulls":3},"2000-11-30","`","2000-11-30"]
["2000-11-30","Cash",{"v":0,"d":"0 "},{"v":180952.77777777772,"d":"180,953 "},{"v":0,"d":"0 "},{"v":180952.77777777772,"d":"180,953 "}]
[null,"Futures margin account  ",{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Other comprehensive income (OCI)",{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Interest expense (revenue)",{"v":0,"d":"0 "},{"v":-180952.77777777772,"d":"(180,953)"},{"v":0,"d":"0 "},{"v":-180952.77777777772,"d":"(180,953)"}]
[null,"-To adjust futures contracts to fair value.",null,null," "," "]
[{"$nulls":3},"2000-12-17","`","2000-12-17"]
["2000-12-17","Cash",{"v":0,"d":"0 "},{"v":180952.77777777772,"d":"180,953 "},{"v":0,"d":"0 "},{"v":180952.77777777772,"d":"180,953 "}]
[null,"Futures margin account  ",{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Other comprehensive income (OCI)",{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[null,"Interest expense (revenue)",{"v":0,"d":"0 "},{"v":-180952.77777777772,"d":"(180,953)"},{"v":0,"d":"0 "},{"v":-180952.77777777772,"d":"(180,953)"}]
[null,"-To adjust futures contracts to fair value.",null,null," "," "]
[{"$nulls":3},"2000-12-17","`","2000-12-17"]
["2000-12-17","Cash",{"v":200000,"d":"200,000 "},{"v":380952.77777777775,"d":"380,953 "},{"v":200000,"d":"200,000 "},{"v":380952.77777777775,"d":"380,953 "}]
[null,"Interest expense (revenue)",{"v":-200000,"d":"(200,000)"},{"v":-380952.77777777775,"d":"(380,953)"},{"v":-200000,"d":"(200,000)"},{"v":-380952.77777777775,"d":"(380,953)"}]
[null,"-To record interest on note receivable",null,null,{"v":0,"d":"0 "},{"v":0,"d":"0 "}]
[{"$nulls":3},"2000-12-17","`","2000-12-17"]
["2000-12-17","Cash",{"v":-184780.55555555556,"d":"(184,781)"},{"v":196172.2222222222,"d":"196,172 "},{"v":-184780.55555555556,"d":"(184,781)"},{"v":196172.2222222222,"d":"196,172 "}," "]
[null,"Interest expense (revenue)",{"v":184780.55555555556,"d":"184,781 "},{"v":-196172.2222222222,"d":"(196,172)"},{"v":184780.55555555556,"d":"184,781 "},{"v":-196172.2222222222,"d":"(196,172)"}]
[" ","-To record interest on note payable",null,null," "," "]
[{"$nulls":3},"2000-12-17","`","2000-12-17"]
["2000-12-17","Cash",{"v":10000000,"d":"10,000,000 "},{"v":10196172.222222222,"d":"10,196,172 "},{"v":10000000,"d":"10,000,000 "},{"v":10196172.222222222,"d":"10,196,172 "}]
[null,"Notes receivable",{"v":-10000000,"d":"(10,000,000)"},{"v":0,"d":"0 "},{"v":-10000000,"d":"(10,000,000)"},{"v":0,"d":"0 "}]
[null,"-To record the payoff of the note receivable",null,null," "," "]
[{"$nulls":3},"2000-12-17","`","2000-12-17"]
["2000-12-17","Cash",{"v":-10000000,"d":"(10,000,000)"},{"v":196172.22222222202,"d":"196,172 "},{"v":-10000000,"d":"(10,000,000)"},{"v":196172.22222222202,"d":"196,172 "}]
[null,"Notes payable",{"v":10000000,"d":"10,000,000 "},{"v":0,"d":"0 "},{"v":10000000,"d":"10,000,000 "},{"v":0,"d":"0 "}]
[null,"-To record the payoff of the note payable",null,null," "," "]
[{"$nulls":4}," "," "]
["1999-12-31","Interest expense (revenue)",{"v":196172.2222222222,"d":"196,172 "},{"v":0,"d":"0 "},{"v":196172.2222222222,"d":"196,172 "},{"v":0,"d":"0 "}]
[null,"Retained earnings",{"v":-196172.2222222222,"d":"(196,172)"},{"v":-196172.2222222222,"d":"(196,172)"},{"v":-196172.2222222222,"d":"(196,172)"},{"v":-196172.2222222222,"d":"(196,172)"}]
[null,"-To close the books"]
[]
["SUMMARY","SUMMARY","SUMMARY","SUMMARY","SUMMARY"]
[]
[null,"Interest revenue for the year",null,null,{"v":800000,"d":"$800,000"},{"v":0.08,"d":"8.0000%"},null," "]
[null,"Less interest expense if not hedged:"]
[null,"     ","2000-03-17",{"v":145347.22222222222,"d":"$145,347"}]
[null,null,"2000-06-17",{"v":177450,"d":"$177,450"}]
[null,null,"2000-09-17",{"v":182000.00000000003,"d":"$182,000"}]
[null,null,"2000-12-17",{"v":184780.55555555556,"d":"$184,781"},{"v":689577.7777777778,"d":"$689,578"},{"v":-0.06895777777777777,"d":"-6.8958%"},{"v":0.06895777777777777,"d":"6.8958%"},"actual unhedged cost of capital rate"]
[null,"Net income if interest expense is not hedged",null,null,{"v":110422.22222222225,"d":"$110,422"},{"v":0.011042222222222224,"d":"1.1042%"}]
[null,"Add futures hedging gains and losses"]
[null,null,"2000-03-17",{"v":28499.999999999993,"d":"$28,500"}]
[null,null,"2000-06-17",{"v":28750.000000000007,"d":"$28,750"}]
[null,null,"2000-09-17",{"v":28499.999999999993,"d":"$28,500"},null,null,{"v":0.06117871117109307,"d":"6.1179%"},"= expected hedged cost of capital rate"]
[null,null,"2000-12-17",{"v":0,"d":"$0"},{"v":85750,"d":"$85,750"},{"v":0.008575,"d":"0.8575%"},{"v":0.06038277777777777,"d":"6.0383%"},"= actual hedged cost of capital rate"]
[null,"Net income if interest expense is hedged",null,null,{"v":196172.22222222225,"d":"$196,172"},{"v":0.019617222222222223,"d":"1.9617%"}]
[{"$nulls":7},"Actual Outcomes","Error","Rate"]
[null,"Expected revenue = IRR of $200,000 quarterly = ",null,{"v":0.08,"d":"8.00000%"},{"v":800000,"d":"$800,000"},{"v":0.08,"d":"8.00000%"}," ",{"v":800000,"d":"$800,000"},{"v":0,"d":"$0"},{"v":0,"d":"0.0000%"}]
[null,"Expected cost of funds",null,{"v":0.06117871117109307,"d":"6.1179%"},{"v":611787.1117109307,"d":"$611,787"},{"v":0.06021321448458029,"d":"6.0213%"}," ",{"v":603827.7777777778,"d":"$603,828"},{"v":-7959.333933152957,"d":"($7,959)"},{"v":-0.0007959333933152957,"d":"-0.0796%"}]
[null,"Expected profit",null,{"v":0.018821288828906935,"d":"1.88213%"},{"v":188212.88828906935,"d":"$188,213"},{"v":0.019786785515419715,"d":"1.97868%"}," ",{"v":196172.22222222225,"d":"$196,172"},{"v":7959.333933152899,"d":"$7,959"},{"v":0.0007959333933152899,"d":"0.0796%"}]

{"sheet":"Sheet2","index":1,"n_rows":142,"n_cols":17,"rows_kept":142,"flags":["formulas_cached_only"]}
["Periodic interest rate (a)",null,{"v":0.00016438356164383562,"d":"0.01644%"},"= daily rate",{"$nulls":6},"Periodic interest rate (a)",null,{"v":0,"d":"0.00000%"},"= daily rate"]
[null,null,{"v":0.06,"d":"6.00000%"},"= annual APR rate",{"$nulls":8},{"v":0,"d":"0.00000%"},"= annual APR rate"]
["WP 285 MarginWHEW",{"$nulls":9},"WP 285 MarginWHEW"]
["Units in contract (b)",2500,{"$nulls":8},"Units in contract (b)",2500]
["Contracts (c)",10,{"$nulls":8},"Contracts (c)",10]
["Total quantity (d)",25000,{"$nulls":8},"Total quantity (d)",25000]
["1999-12-17",null,"2000-03-17","2000-06-17","2000-09-17",{"$nulls":5},"1999-12-17",null,"2000-03-17","2000-06-17","2000-09-17"]
["Future Contract Price",null,5.88,6.05,{"v":6.2,"d":"6.20"},{"$nulls":5},"Future Contract Price",null,5.88,6.05,{"v":6.2,"d":"6.20"}]
["Original Spot Price",null,5.75,5.75,5.75,{"$nulls":5},"Original Spot Price",null,5.75,5.75,5.75]
["Days to Expiration (e)",null,{"v":91,"d":"91.00"},{"v":183,"d":"183.00"},{"v":275,"d":"275.00"},{"$nulls":5},"Days to Expiration (e)",null,{"v":91,"d":"91.00"},{"v":183,"d":"183.00"},{"v":275,"d":"275.00"}]
[]
["1999-12-31",{"$nulls":4},"APR",null,null,"APR",null,"1999-12-31"]
["  Future price",null,{"v":5.9,"d":"5.90"},6.09,6.23,"Discount",null,null,"Discount",null,"  Future price",null,{"v":5.9,"d":"5.90"},6.09,6.23]
["  Spot price",null,5.79,5.79,5.79,"Rate",null,null,"Rate",null,"  Spot price",null,5.79,5.79,5.79]
["  days from 12/17/99 (f)",null,14,14,14,{"v":0.06,"d":"6.0000%"},null,null,{"v":0,"d":"0.0000%"},null,"  days from 12/17/99 (f)",null,14,14,14]
["  FVd(fut) (g)",null,494,973,719,{"$nulls":5},"  FVd(fut) (g)",null,500,{"v":1000,"d":"1,000"},750]
["  FVd(spot) (h)",null,987,973,958,"Dr/(Cr)",null,null,"Dr/(Cr)",null,"  FVd(spot) (h)",null,{"v":1000,"d":"1,000"},{"v":1000,"d":"1,000"},{"v":1000,"d":"1,000"},"Dr/(Cr)"]
["  FVd(fut-spot) (i)",null,{"v":-493,"d":"(493)"},0,{"v":-239,"d":"(239)"},{"$nulls":5},"  FVd(fut-spot) (i)",null,{"v":-500,"d":"(500)"},0,{"v":-250,"d":"(250)"}]
["  dFVd(fut) (j)",null,494,973,719,{"v":2186,"d":"$2,186"},"(FC Asset/liab effect)",null,{"v":2250,"d":"$2,250"},null,"  dFVd(fut) (j)",null,500,{"v":1000,"d":"1,000"},750,{"v":2250,"d":"$2,250"},"(FC Asset/liab effect)"]
["  dFVd(spot) (j)",null,{"v":-987,"d":"(987)"},{"v":-973,"d":"(973)"},{"v":-958,"d":"(958)"},{"v":-2918,"d":"($2,918)"},"(OCI effect)",null,{"v":-3000,"d":"($3,000)"},null,"  dFVd(spot) (j)",null,{"v":-1000,"d":"(1,000)"},{"v":-1000,"d":"(1,000)"},{"v":-1000,"d":"(1,000)"},{"v":-3000,"d":"($3,000)"},"(OCI effect)"]
["  dFVd(fut-spot) (j)",null,{"v":493,"d":"493 "},{"v":0,"d":"0 "},{"v":239,"d":"239 "},{"v":732,"d":"$732"},"(Net Income effect)",null,{"v":750,"d":"$750"},null,"  dFVd(fut-spot) (j)",null,{"v":500,"d":"500 "},{"v":0,"d":"0 "},{"v":250,"d":"250 "},{"v":750,"d":"$750"},"(Net Income effect)"]
[]
["2000-01-31",{"$nulls":9},"2000-01-31"]
["  Future price",null,{"v":6.1,"d":"6.10"},6.18,6.26,{"$nulls":5},"  Future price",null,{"v":6.1,"d":"6.10"},6.18,6.26]
["  Spot price",null,5.89,5.89,5.89,{"$nulls":5},"  Spot price",null,5.89,5.89,5.89]
["  days from 12/17/99 (f)",null,45,45,45,{"$nulls":5},"  days from 12/17/99 (f)",null,45,45,45]
["  FVd(fut) (g)",null,{"v":5459,"d":"5,459"},{"v":3177,"d":"3,177"},{"v":1444,"d":"1,444"},{"$nulls":5},"  FVd(fut) (g)",null,{"v":5500,"d":"5,500"},{"v":3250,"d":"3,250"},{"v":1500,"d":"1,500"}]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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["  days from 12/17/99 (f)",{"$nulls":3},258," ",{"$nulls":4},"  days from 12/17/99 (f)",{"$nulls":3},258," "]
["  FVd(fut) (g)",{"$nulls":3},{"v":28171,"d":"28,171"},{"$nulls":5},"  FVd(fut) (g)",{"$nulls":3},{"v":28250,"d":"28,250"}]
["  FVd(spot) (h)",{"$nulls":3},{"v":38891,"d":"38,891"},"Dr/(Cr)",null,null,"Dr/(Cr)",null,"  FVd(spot) (h)",{"$nulls":3},{"v":39000,"d":"39,000"},"Dr/(Cr)"]
["  FVd(fut-spot) (i)",{"$nulls":3},{"v":-10720,"d":"(10,720)"},{"$nulls":3},{"v":0,"d":"$0"},null,"  FVd(fut-spot) (i)",{"$nulls":3},{"v":-10750,"d":"(10,750)"}]
["  dFVd(fut) (j)",{"$nulls":3},{"v":28171,"d":"28,171"},{"v":28171,"d":"$28,171"},"(FC Asset/liab effect)",null,{"v":28250,"d":"$28,250"},null,"  dFVd(fut) (j)",{"$nulls":3},{"v":28250,"d":"28,250"},{"v":28250,"d":"$28,250"},"(FC Asset/liab effect)"]
["  dFVd(spot) (j)",{"$nulls":3},{"v":-38891,"d":"(38,891)"},{"v":-38891,"d":"($38,891)"},"(OCI effect)",null,{"v":-39000,"d":"($39,000)"},null,"  dFVd(spot) (j)",{"$nulls":3},{"v":-39000,"d":"(39,000)"},{"v":-39000,"d":"($39,000)"},"(OCI effect)"]
["  dFVd(fut-spot) (j)",{"$nulls":3},{"v":10720,"d":"10,720 "},{"v":10720,"d":"$10,720"},"(Net Income effect)",null,{"v":10750,"d":"$10,750"},null,"  dFVd(fut-spot) (j)",{"$nulls":3},{"v":10750,"d":"10,750 "},{"v":10750,"d":"$10,750"},"(Net Income effect)"]
[]
["2000-09-17",{"$nulls":9},"2000-09-17"]
["  Future price",{"$nulls":9},"  Future price"]
["  Spot price",{"$nulls":9},"  Spot price"]
["  days from 12/17/99 (f)",{"$nulls":4}," ",{"$nulls":4},"  days from 12/17/99 (f)",{"$nulls":4}," "]
["  FVd(fut) (g)",{"$nulls":9},"  FVd(fut) (g)"]
["  FVd(spot) (h)",{"$nulls":4},"Dr/(Cr)",null,null,"Dr/(Cr)",null,"  FVd(spot) (h)",{"$nulls":4},"Dr/(Cr)"]
["  FVd(fut-spot) (i)",{"$nulls":7},{"v":0,"d":"$0"},null,"  FVd(fut-spot) (i)"]
["  dFVd(fut) (j)",{"$nulls":4},{"v":0,"d":"$0"},"(FC Asset/liab effect)",null,{"v":0,"d":"$0"},null,"  dFVd(fut) (j)",{"$nulls":4},{"v":0,"d":"$0"},"(FC Asset/liab effect)"]
["  dFVd(spot) (j)",{"$nulls":4},{"v":0,"d":"$0"},"(OCI effect)",null,{"v":0,"d":"$0"},null,"  dFVd(spot) (j)",{"$nulls":4},{"v":0,"d":"$0"},"(OCI effect)"]
["  dFVd(fut-spot) (j)",{"$nulls":4},{"v":0,"d":"$0"},"(Net Income effect)",null,{"v":0,"d":"$0"},null,"  dFVd(fut-spot) (j)",{"$nulls":4},{"v":0,"d":"$0"},"(Net Income effect)"]

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[]
[null,null,"Spot Rates","Futures Exp. ------>","Dec. 1999","March 2000 Yield","June 2000 Yield","Sept. 2000 Yield"]
[null,null,5.75,"1999-12-17",{"v":0.0575,"d":"0.057500"},{"v":0.0588,"d":"0.058800"},{"v":0.0605,"d":"0.060500"},{"v":0.062,"d":"0.062000"}]
[]
[null,"Quarterly factors",90,360,0.014375,{"v":0.0147,"d":"0.014700"},0.015125,{"v":0.0155,"d":"0.015500"}]
[0.061049509130199464,{"v":0.061049509130199464,"d":"6.104951%"},"See See http://www.cme.com/market/interest/howto/hedging.html"]
[" "," "]
[null,"Quarterly factors",91,360,{"v":0.014534722222222221,"d":"0.014535"},{"v":0.014863333333333333,"d":"0.014863"},{"v":0.015293055555555555,"d":"0.015293"},{"v":0.015672222222222223,"d":"0.015672"}]
[0.06106465407712917,{"v":0.06106465407712917,"d":"6.106465%"},"See See http://www.cme.com/market/interest/howto/hedging.html"]
[]
[0.018935345922870835,"= locked in spread after hedge"]