https://bz.apache.org/bugzilla/show_bug.cgi?id=67475

            Bug ID: 67475
           Summary: TEXT function corner cases
           Product: POI
           Version: unspecified
          Hardware: PC
            Status: NEW
          Severity: normal
          Priority: P2
         Component: SS Common
          Assignee: dev@poi.apache.org
          Reporter: jakub.vojti...@gmail.com
  Target Milestone: ---

Created attachment 39052
  --> https://bz.apache.org/bugzilla/attachment.cgi?id=39052&action=edit
Comparing POI and Excel results of TEXT function for certain corner cases

Please see the attached workbook where the TEXT function results for POI and
Excel for various corner cases are compared.

The differences are highlighted with the red text. I have some changes done to
the TEXT function which would fix those cases highlighted in yellow. It would
also fix the 53397 issue as it is essentially covered by the row 5. Please let
me know if it is wanted. If so I will create a patch but first I'd create
corresponding test cases (probably in the existing TestText class).

I can look at other cases as well but need some guideline. First they are a bit
more complicated as the fix may not be isolated just to the TEXT function
implementation. Second some of them may not be desired, for example:

- Latest date allowed for calculation in excel is December 31, 9999 as per
this:
https://support.microsoft.com/en-us/office/excel-specifications-and-limits-1672b34d-7043-467e-8e27-269d656771c3
The row 10 shows that POI can handle dates beyond and doesn't report an error.
Is it correct?

- Dates prior March 1 1900 are incorrect in Excel due to:
https://learn.microsoft.com/en-US/office/troubleshoot/excel/wrongly-assumes-1900-is-leap-year
Does POI want to replicate this incorrect dates?

So question would be what of these not yellow cases should be fixed.

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