Suppose the following formula, applied to the first loan, is used to represent the number of payments that would have to have been made on the loan for it to be current as of the reporting date. For loans that matured before the reporting date, copying this formula would give results that: =DATEDIF(E2, reportDate!$A$2,"m") show the correct number of payments required for currency for these loans understate or overstate the number of payments required for currency for different loans understate the number of payments required for currency for these loans overstate the number of payments required for currency for these loans