Calculates the modified internal rate of return for a list of payments based on the difference between the interest rate paid on the invested funds versus the return received on reinvested income.

**Sample Usage**

MIRR(A3:A7,B3:B7,0.11)

**Syntax**

MIRR(values, finance_rate, reinvest_rate)

- values - The series of payments entered as a cell reference.
- finance_rate - The interest rate paid on funds invested.
- reinvest_rate - The interest rate received on the funds as they are reinvested.

**Examples**

MIRR(A3:A7,B3:B7,0.11) returns the modified rate of return based on a reinvest_rate of 11 percent for payments A3:A7 that take place on dates B3:B7.

**Notes**

- Each cell in values should be positive if it represents income from the perspective of the owner of the investment or negative if it represents payments.
- values must contain at least one negative and one positive cash flow to calculate rate of return.