=CONCATENATE("  Short-term investments (including securities loaned", CHAR(10), "    of $9,999 and $8,888")

="  Short-term investments (including securities loaned)" & CHAR(10)&"    of " & TEXT("9999", "$#,##0") & " and " & TEXT("8888", "$#,##0")

/// <summary>
/// Format exported Excel file with a stream.
/// </summary>
/// <param name="zipfileStream">A stream of Excel zip file.</param>
/// <returns>Return a MemoryStream of updated Excel zip file.</returns>
public Stream FormatExcelWithStream(Stream zipfileStream)
{
    // copy the current stream to a new stream
    MemoryStream msZip = new MemoryStream();
    long pos = 0;
    pos = zipfileStream.Position;
    zipfileStream.CopyTo(msZip);
    zipfileStream.Position = pos;

    XElement eleSheet = null;

    // load sharedStrings xml document for updating
    XElement eleSharedStrings = null;
    using (Stream mainStream = FindEntryFromZipStream(zipfileStream, "xl/sharedStrings.xml"))
    {
        if (mainStream == null)
        {
            return msZip;
        }
        eleSharedStrings = XElement.Load(mainStream);
    }

    // distinct sheet xml document for searching
    IEnumerable<ExcelFormattingSetting> noduplicates = ExcelFormattingSettings.Distinct(new ExcelFormattingSettingCompare());
    foreach (ExcelFormattingSetting sheet in noduplicates)
    {
        zipfileStream.Position = 0;
        using (Stream stream = FindEntryFromZipStream(zipfileStream, sheet.SheetName))
        {
            if (stream != null)
            {
                eleSheet = XElement.Load(stream);
                // update sharedStrings.xml document
                UpdateSharedStringsXMLDoc(sheet.SheetName, eleSharedStrings, eleSheet);
            }
        }
    }

    // update to stream
    MemoryStream msEntry = new MemoryStream();
    eleSharedStrings.Save(msEntry);
    // The zipStream is expected to contain the complete zipfile to be updated
    ZipFile zipFile = new ZipFile(msZip);

    zipFile.BeginUpdate();

    // To use the entryStream as a file to be added to the zip,
    // we need to put it into an implementation of IStaticDataSource.
    CustomStaticDataSource sds = new CustomStaticDataSource();
    sds.SetStream(msEntry);

    // If an entry of the same name already exists, it will be overwritten; otherwise added.
    zipFile.Add(sds, "xl/sharedStrings.xml");

    // Both CommitUpdate and Close must be called.
    zipFile.CommitUpdate();
    // Set this so that Close does not close the memorystream
    zipFile.IsStreamOwner = false;
    zipFile.Close();

    return msZip;
}


/// <summary>
/// Find a specific stream with the entry name of the Excel zip file package.
/// </summary>
/// <param name="inputStream">The Excel zip file stream.</param>
/// <param name="entryName">Entry name in the Excel zip file package.</param>
/// <returns>Return the sepcific stream.</returns>
private Stream FindEntryFromZipStream(Stream inputStream, string entryName)
{
    ZipInputStream zipStream = new ZipInputStream(inputStream);
    ZipEntry zippedFile = zipStream.GetNextEntry();

    //Do until no more zipped files left
    while (zippedFile != null)
    {
        byte[] buffer = new byte[2048];
        int bytesRead;

        MemoryStream memoryStream = new MemoryStream();
        // read through the compressed data
        while ((bytesRead = zipStream.Read(buffer, 0, buffer.Length)) != 0)
        {
            memoryStream.Write(buffer, 0, bytesRead);
        }
        memoryStream.Position = 0;

        if (zippedFile.Name.Equals(entryName))
        {
            return memoryStream;
        }

        zippedFile = zipStream.GetNextEntry();
    }

    return null;
}


/// <summary>
/// Update formatted strings to the sharedStrings.xml document in Excel zip file.
/// </summary>
/// <param name="sheetName"></param>
/// <param name="navSharedStrings"></param>
/// <param name="navSheet"></param>
private void UpdateSharedStringsXMLDoc(string sheetName, XElement eleSharedStrings, XElement eleSheet)
{
    XNamespace nsSharedStrings = eleSharedStrings.GetDefaultNamespace();
    XNamespace nsSheet = eleSheet.GetDefaultNamespace();
    int i;
    string sContent;

    // update each formatting settings to the sharedStrings xml document
    foreach (ExcelFormattingSetting setting in ExcelFormattingSettings.Where(s => s.SheetName.Equals(sheetName)))
    {
        // find out which si element need to update from the sheet xml document.
        var siIndex = eleSheet.Element(nsSheet + "sheetData")
                                .Descendants(nsSheet + "c")
                                .Where(d => d.Attribute("r").Value == setting.ExcelPositionString).FirstOrDefault();
        if (siIndex != null)
        {
            if (int.TryParse(siIndex.Value, out i))
            {
                var siEntry = eleSharedStrings.Elements(nsSharedStrings + "si").ElementAt(i);
                if (siEntry != null)
                {
                    var child = siEntry.Element(nsSharedStrings + "t");
                    if (child != null)
                    {
                        setting.OriginalText = child.Value;
                        sContent = setting.ProcessFormatting(setting.processFormatting);
                        // note, cannot set empty content to the new XElement.
                        if (!sContent.Equals(string.Empty))
                        {
                            XElement newElement = XElement.Parse("<si xmlns=\"http://schemas.openxmlformats.org/spreadsheetml/2006/main\">" + setting.ProcessFormatting(setting.processFormatting) + "</si>");
                            siEntry.ReplaceWith(newElement);
                        }
                    }
                }
            }
        }
    }
}

public class CustomStaticDataSource : IStaticDataSource
{
    private Stream _stream;
    // Implement method from IStaticDataSource
    public Stream GetSource()
    {
        return _stream;
    }

    // Call this to provide the memorystream
    public void SetStream(Stream inputStream)
    {
        _stream = inputStream;
        _stream.Position = 0;
    }
}