Huh?
Actually I just cut and pasted your text into a quote box, it wasn't worth hitting quote button on your reply as it was the next one up - I've no idea why the italicize didn't go with it, maybe it doesn't if you just paste into reply window unless you <ctrl>I a word, you really think I'd waste my time of retyping the stuff you're writing?
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I didn't say anything about the 100k resistor having to match (about time you started reading!). All I said was that it had it's own tolerance, not VOLTAGE tolerance just tolerance - 1%, 5% whatever! (EDIT: It's an extra source of error).
What I was saying was that whatever is there or not there, it doesn't help us with the fundamental issue of the voltage coefficient of the 10M resistor chain - the only suggestion that does is David's (using identical resistors for the divider and high impedance measurement of the bottom one. As I pointed out this good idea unfortunately fails because the Agilent and Hioki do not maintain their high impedance input up to a high enough voltage before cutting in their 10M resistive dividers.
I don't know why you are so keen to keep putting in the 100k resistor. has it not occurred to you that as soon as you introduce the quote "3.5 digit handheld DMM" with its 10M input resistance across The 100K you immediately add a 1% error to the divider
Just like that or didn't you do the sums?
The Sanwa meter is quite capable of reading the current through a chain of 10 x 10M resistors with 10nA resolution and sufficient accuracy to match any 10M resistors is likely to buy! No need for a 100k resistor, no need for the extra connections to include it, no need to consider it's tolerance (%!). Just a simple chain of connections.
Now I'm sure David understands this, I'm sure Joe understands this, I'm even pretty sure that the OP understands this.
@tggzzz at this point you are either being deliberately obtuse, have some troll type need to keep this thread circling or some desperate self gratification need to have the last word? However I'm finding the Return on Invested effort becoming distinctly negative.