When I open my exel file .. this pop-up open ..

circular reference warning
one or more formulas contain a circular reference and may not calculate
correctly. circular references are any references within a formula that
depend upon the results of that same formula. for example, a cell that refers
to its own value or a cell that refers to another cell which depends on the
original cell's value both contain circular references.
for more information about understanding, finding, and removing circular
references, click ok. if you wnat to create a circular reference, click
cencel to continue

That file was my friend's financial file. { very very important for
him.Because of no backup! }He asked me to repair his file but I don't have
enough experience for that error. Please help me if you can. Please ..

This is my file.
http://www.mediafire.com/?nc0xjg0f02i
0.98MB

If you can .. download it and repair and upload me again.. Thanks..