\begin{tabular}{|c|c|c|} \hline \multirow{2}{*}{ Exchange Rate } & \multicolumn{2}{|c|}{ Trading Format } \\ \cline { 2 - 3 } & Normal & Reciprocal \\ \hline$1.6000/ & & \\ \hline=90.25/$ & & \\ \hline & EUR/USD: 1.25 & \\ \hline & USD/HKD: 5.75 & \\ \hlineP44/$ & & \\ \hline \end{tabular}