Hi
Try in D16:
=SUMPRODUCT((RIGHT(I$17:I$100,10)="(Accruals)")+(C$17:C$100="Dividend Receipt")*(ISNUMBER(E$17:E$100)*(E$17:E$100=0)+ISNUMBER(F$17:F$100)*(F$17:F$100=0)>0),H$17:H$100)
[TABLE="width: 2"]
<tbody>[TR]
[TH][/TH]
[TH="width: 30, align: center"]B[/TH]
[TH="align: center"]C[/TH]
[TH="width: 30, align: center"]D[/TH]
[TH="width: 30, align: center"]E[/TH]
[TH="width: 30, align: center"]F[/TH]
[TH="width: 30, align: center"]G[/TH]
[TH="width: 30, align: center"]H[/TH]
[TH="align: center"]I[/TH]
[TH="width: 30, align: center"]J[/TH]
[/TR]
[TR]
[TD="align: center"]15[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[/TR]
[TR]
[TD="align: center"]16[/TD]
[TD="align: right"][/TD]
[TD="align: left"]Result:[/TD]
[TD="align: right"]140[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[/TR]
[TR]
[TD="align: center"]17[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"]10[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[/TR]
[TR]
[TD="align: center"]18[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"]20[/TD]
[TD="align: left"]XXX (Accruals)[/TD]
[TD="align: right"][/TD]
[/TR]
[TR]
[TD="align: center"]19[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"]30[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[/TR]
[TR]
[TD="align: center"]20[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"]40[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[/TR]
[TR]
[TD="align: center"]21[/TD]
[TD="align: right"][/TD]
[TD="align: left"]Dividend Receipt[/TD]
[TD="align: right"][/TD]
[TD="align: right"]0[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"]50[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[/TR]
[TR]
[TD="align: center"]22[/TD]
[TD="align: right"][/TD]
[TD="align: left"]Dividend Receipt[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"]60[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[/TR]
[TR]
[TD="align: center"]23[/TD]
[TD="align: right"][/TD]
[TD="align: left"]Dividend Receipt[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"]0[/TD]
[TD="align: right"][/TD]
[TD="align: right"]70[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[/TR]
[TR]
[TD="align: center"]24[/TD]
[TD="align: right"][/TD]
[TD="align: left"]Dividend Receipt[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"]80[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[/TR]
[TR]
[TD="align: center"]25[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"]90[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[/TR]
[TR]
[TD="align: center"]26[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[/TR]
[TR]
[TD="colspan: 10"] [book1]Sheet2[/TD]
[/TR]
</tbody>[/TABLE]