diff --git a/src/java/org/apache/poi/hssf/record/formula/Ptg.java b/src/java/org/apache/poi/hssf/record/formula/Ptg.java
index 3787d0056..7a6e094dc 100644
--- a/src/java/org/apache/poi/hssf/record/formula/Ptg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/Ptg.java
@@ -307,6 +307,12 @@ public abstract class Ptg
             case MissingArgPtg.sid:
                 retval = new MissingArgPtg(data,offset);
                 break;
+            case UnaryPlusPtg.sid:
+                retval=new UnaryPlusPtg(data,offset);
+                break;
+            case UnaryMinusPtg.sid:
+                retval=new UnaryMinusPtg(data,offset);
+                break;
 
             default :
 
diff --git a/src/java/org/apache/poi/hssf/record/formula/UnaryMinusPtg.java b/src/java/org/apache/poi/hssf/record/formula/UnaryMinusPtg.java
new file mode 100644
index 000000000..6cbe9b64d
--- /dev/null
+++ b/src/java/org/apache/poi/hssf/record/formula/UnaryMinusPtg.java
@@ -0,0 +1,127 @@
+
+/* ====================================================================
+ * The Apache Software License, Version 1.1
+ *
+ * Copyright (c) 2003 The Apache Software Foundation.  All rights
+ * reserved.
+ *
+ * Redistribution and use in source and binary forms, with or without
+ * modification, are permitted provided that the following conditions
+ * are met:
+ *
+ * 1. Redistributions of source code must retain the above copyright
+ *    notice, this list of conditions and the following disclaimer.
+ *
+ * 2. Redistributions in binary form must reproduce the above copyright
+ *    notice, this list of conditions and the following disclaimer in
+ *    the documentation and/or other materials provided with the
+ *    distribution.
+ *
+ * 3. The end-user documentation included with the redistribution,
+ *    if any, must include the following acknowledgment:
+ *       "This product includes software developed by the
+ *        Apache Software Foundation (http://www.apache.org/)."
+ *    Alternately, this acknowledgment may appear in the software itself,
+ *    if and wherever such third-party acknowledgments normally appear.
+ *
+ * 4. The names "Apache" and "Apache Software Foundation" and
+ *    "Apache POI" must not be used to endorse or promote products
+ *    derived from this software without prior written permission. For
+ *    written permission, please contact apache@apache.org.
+ *
+ * 5. Products derived from this software may not be called "Apache",
+ *    "Apache POI", nor may "Apache" appear in their name, without
+ *    prior written permission of the Apache Software Foundation.
+ *
+ * THIS SOFTWARE IS PROVIDED ``AS IS'' AND ANY EXPRESSED OR IMPLIED
+ * WARRANTIES, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES
+ * OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE ARE
+ * DISCLAIMED.  IN NO EVENT SHALL THE APACHE SOFTWARE FOUNDATION OR
+ * ITS CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL,
+ * SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT
+ * LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF
+ * USE, DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND
+ * ON ANY THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY,
+ * OR TORT (INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT
+ * OF THE USE OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF
+ * SUCH DAMAGE.
+ * ====================================================================
+ *
+ * This software consists of voluntary contributions made by many
+ * individuals on behalf of the Apache Software Foundation.  For more
+ * information on the Apache Software Foundation, please see
+ * <http://www.apache.org/>.
+ */
+package org.apache.poi.hssf.record.formula;
+
+import java.util.List;
+
+import org.apache.poi.hssf.util.SheetReferences;
+
+/**
+ * Unary Plus operator
+ * does not have any effect on the operand
+ * @author Avik Sengupta
+ */
+
+public class UnaryMinusPtg extends OperationPtg
+{
+    public final static int  SIZE = 1;
+    public final static byte sid  = 0x13;
+    
+    private final static String MINUS = "-";
+
+    /** Creates new AddPtg */
+
+    public UnaryMinusPtg()
+    {
+    }
+
+    public UnaryMinusPtg(byte[] data, int offset)
+    {
+
+        // doesn't need anything
+    }
+    
+   
+    public void writeBytes(byte [] array, int offset)
+    {
+        array[ offset + 0 ] = sid;
+    }
+
+    public int getSize()
+    {
+        return SIZE;
+    }
+
+    public int getType()
+    {
+        return this.TYPE_UNARY;
+    }
+
+    public int getNumberOfOperands()
+    {
+        return 1;
+    }
+    
+    /** Implementation of method from Ptg */
+    public String toFormulaString(SheetReferences refs)
+    {
+        return "+";
+    }
+       
+   /** implementation of method from OperationsPtg*/  
+    public String toFormulaString(String[] operands) {
+        StringBuffer buffer = new StringBuffer();
+        buffer.append(MINUS);
+        buffer.append(operands[ 0]);
+        return buffer.toString();
+    }
+    
+    public byte getDefaultOperandClass() {return Ptg.CLASS_VALUE;}
+           
+    public Object clone() {
+      return new UnaryPlusPtg();
+    }
+
+}
diff --git a/src/java/org/apache/poi/hssf/record/formula/UnaryPlusPtg.java b/src/java/org/apache/poi/hssf/record/formula/UnaryPlusPtg.java
new file mode 100644
index 000000000..cf2a5e8b9
--- /dev/null
+++ b/src/java/org/apache/poi/hssf/record/formula/UnaryPlusPtg.java
@@ -0,0 +1,127 @@
+
+/* ====================================================================
+ * The Apache Software License, Version 1.1
+ *
+ * Copyright (c) 2003 The Apache Software Foundation.  All rights
+ * reserved.
+ *
+ * Redistribution and use in source and binary forms, with or without
+ * modification, are permitted provided that the following conditions
+ * are met:
+ *
+ * 1. Redistributions of source code must retain the above copyright
+ *    notice, this list of conditions and the following disclaimer.
+ *
+ * 2. Redistributions in binary form must reproduce the above copyright
+ *    notice, this list of conditions and the following disclaimer in
+ *    the documentation and/or other materials provided with the
+ *    distribution.
+ *
+ * 3. The end-user documentation included with the redistribution,
+ *    if any, must include the following acknowledgment:
+ *       "This product includes software developed by the
+ *        Apache Software Foundation (http://www.apache.org/)."
+ *    Alternately, this acknowledgment may appear in the software itself,
+ *    if and wherever such third-party acknowledgments normally appear.
+ *
+ * 4. The names "Apache" and "Apache Software Foundation" and
+ *    "Apache POI" must not be used to endorse or promote products
+ *    derived from this software without prior written permission. For
+ *    written permission, please contact apache@apache.org.
+ *
+ * 5. Products derived from this software may not be called "Apache",
+ *    "Apache POI", nor may "Apache" appear in their name, without
+ *    prior written permission of the Apache Software Foundation.
+ *
+ * THIS SOFTWARE IS PROVIDED ``AS IS'' AND ANY EXPRESSED OR IMPLIED
+ * WARRANTIES, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES
+ * OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE ARE
+ * DISCLAIMED.  IN NO EVENT SHALL THE APACHE SOFTWARE FOUNDATION OR
+ * ITS CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL,
+ * SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT
+ * LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF
+ * USE, DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND
+ * ON ANY THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY,
+ * OR TORT (INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT
+ * OF THE USE OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF
+ * SUCH DAMAGE.
+ * ====================================================================
+ *
+ * This software consists of voluntary contributions made by many
+ * individuals on behalf of the Apache Software Foundation.  For more
+ * information on the Apache Software Foundation, please see
+ * <http://www.apache.org/>.
+ */
+package org.apache.poi.hssf.record.formula;
+
+import java.util.List;
+
+import org.apache.poi.hssf.util.SheetReferences;
+
+/**
+ * Unary Plus operator
+ * does not have any effect on the operand
+ * @author Avik Sengupta
+ */
+
+public class UnaryPlusPtg extends OperationPtg
+{
+    public final static int  SIZE = 1;
+    public final static byte sid  = 0x12;
+    
+    private final static String ADD = "+";
+
+    /** Creates new AddPtg */
+
+    public UnaryPlusPtg()
+    {
+    }
+
+    public UnaryPlusPtg(byte[] data, int offset)
+    {
+
+        // doesn't need anything
+    }
+    
+   
+    public void writeBytes(byte [] array, int offset)
+    {
+        array[ offset + 0 ] = sid;
+    }
+
+    public int getSize()
+    {
+        return SIZE;
+    }
+
+    public int getType()
+    {
+        return this.TYPE_UNARY;
+    }
+
+    public int getNumberOfOperands()
+    {
+        return 1;
+    }
+    
+    /** Implementation of method from Ptg */
+    public String toFormulaString(SheetReferences refs)
+    {
+        return "+";
+    }
+       
+   /** implementation of method from OperationsPtg*/  
+    public String toFormulaString(String[] operands) {
+        StringBuffer buffer = new StringBuffer();
+        buffer.append(ADD);
+        buffer.append(operands[ 0]);
+        return buffer.toString();
+    }
+    
+    public byte getDefaultOperandClass() {return Ptg.CLASS_VALUE;}
+           
+    public Object clone() {
+      return new UnaryPlusPtg();
+    }
+
+}