Excel 2007 Bug - Wrong Round up

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I'd be surprised if anyone will download that file, downloading files is just too dangerous. I'd start with checking the formating of the cell, especially the numerical settings
 
This a worksheet I am working on@ my walk place. Please take a look, there is no macro, jsut a few table and the round down problem bother me. Therefore, anyone please help
 
I don't have Excel 2007 so someone else would have to check. Have you checked the numerical settings for the cell, e.g., how many decimal points you have?
 
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