Sub test()
Dim v
Range("b:b").ClearContents
[b1] = [TRUNC(100*0.746268656716418,0)/100]
[a2] = 55.5555
[b2] = [=TRUNC(100*a2,0)/100]
v = 99.1188
ActiveWorkbook.Names.Add Name:="AUX", RefersToR1C1:=v
[b3] = [TRUNC(100*aux,0)/100]
[b4] = [TRUNC(-0.746268656716418*100,0)/100]
[a5] = -55.5555
[b5] = [=TRUNC(100*a5,0)/100]
v = -99.1188
ActiveWorkbook.Names.Add Name:="AUX", RefersToR1C1:=v
[b6] = [TRUNC(100*aux,0)/100]
End Sub