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Default looking up figures in a column and selecting next highest match

How do I create a function tolook at a column of figures and select
either the match or the next highest. So if I have a column called
'current' and want to create a column called 'new', the function needs
to look at 'current', compare it with a list of figures and put the
closest higher figure from that list into the 'new' column.

Thanks
Jane

 
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