Hello, This question was answered on Feb 8 2015, which is great. I need to SHOW THE WORK FORMULAS in the spreadsheet for the answer and would like help. Seeing the formulas also helps me because I can then find how to do it as well. I attached a photo of the question and the answer that was previously provided. I am open on price. Thank You,

18-66 1 Realized gain on debt securities Sale proceeds 9,100 Millions Cost 1,358 Millions Realized gain 7,742 Millions Realized gain on marketable equity securities Realized gain 268 Millions Total realized gain 8,010 Millions Unrealized loss Total gain / Loss -73 Million 7,937 Million During the year company has sold its equity investment as per below: Sales price 459 Million Cost 191 Million Gain 268 Million 2 Although unrealized gain in 2010 on marketable equity investment was 1008 Million. During the year company has sold almost 50% of equity hodlings (191 / 380) and could realized only 268 million gain. However looking at valuation of these holdings at end of 2010, realized gain must have been about 500 million (1008 * 50%). It clearly indicate and can be concluded that value of marketable equity securities was going down in the market and therefore comoany has decided to sell / offload its marketable equity hodling %. Securities remaining under this category has suffered a impairment loss during 2011 because fair value of these securities has come down from its valuation at end of 2010. Out of given impairment loss of $73 million, Impairment loss for marketable securities is = 1008*189/380-562 = 60 Million (approx) while balance of impairment belongs to otehr securities such as asset backed securities etc