https://bugs.documentfoundation.org/show_bug.cgi?id=106151

--- Comment #9 from Mike Kaganski <[email protected]> ---
Current revision of MS help on CELL is quite clear, and tells about "cell
selected at the time of calculation":

https://support.microsoft.com/en-us/office/cell-function-51bd39a5-f338-4dbe-a33f-955d67c2b2cf

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