What does the format 999.99PR return?

The format 999.99PR is designed to display numbers specifically with a focus on how negative numbers are represented in a formatted context. In this format, the "999.99" indicates that the number can include up to five digits before the decimal and two digits after the decimal. The "P" indicates how positive numbers should be handled, while the "R" indicates how negative numbers should be displayed—specifically, in brackets.

Thus, when a negative number is input, it will be shown enclosed in brackets (for example, -123.45 would be displayed as (123.45)). This convention clearly distinguishes negative values visually, which is particularly useful in financial reporting where easily identifying negative balances is crucial.

This is why the correct interpretation of the specified format is that it denotes negative numbers presented in brackets, making it an essential formatting option in environments that require clear distinctions between positive and negative figures.