2.1.965 Part 4 Section 22.214.171.124, DOLLARFR
a. The standard does not specify how the return value is calculated.
In Excel, the fractional part of the return value is scaled to have the same number of digits after the decimal point, as there are digits in fraction. [Example: DOLLARFR(1.125, 16) has a two-digit fraction value and so returns the two-digit fractional number 1.02 end example] If an exact numerator cannot be found, the function returns the lowest numerator that could be used with fraction, multiplied by a power of ten. [Example: DOLLARFR(1.5,3) returns 1.15, as there is no exact fraction which satisfies n/3 = 0.5, and 15/30 represents the lowest power of ten fraction can be multiplied by to obtain an exact value. end example]