https://issues.apache.org/ooo/show_bug.cgi?id=124248

--- Comment #4 from Andreas Säger <[email protected]> ---
With column A being empty:

=A1=FALSE() => TRUE (implicit conversion in boolean context)
=A2="" => TRUE (implicit conversion in string context)
=A3=0 => TRUE (implicit conversion in numeric context)

also:
=IF(A1;"y";"n") => n 

therefore 
=AND(A1;A2;A3) should return FALSE and not #VALUE!

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