Problem:
Matrix formulation for interpolation of data
The author proposes a way to interpolate quarterly values when only annual values are available. The only page of this article which is useful for this problemenclosed below
which is how to get from the statement of the problem in equations below and below, to its matrix formulation in equation below
Review the article for the full view:
Further methods of derivation of quarterly figures from annual data
By-J.C.G.BOOT,W.FEIBES and J.H.C. Lisman