https://bugs.documentfoundation.org/show_bug.cgi?id=170432

            Bug ID: 170432
           Summary: FILESAVE: XLS -> XLSX Import of external functions
           Product: LibreOffice
           Version: 26.8.0.0 alpha0+ master
          Hardware: All
                OS: All
            Status: UNCONFIRMED
          Severity: normal
          Priority: medium
         Component: Calc
          Assignee: [email protected]
          Reporter: [email protected]

Description:
Open the attached XLS file and save it as XLSX, Excel throws an error when
opening the resulting file.

The XLS file contains external functions. Open the original file in Excel and
look at the cell D32, we see a function `percent(B32,B$31)`. When we open same
file in LibreOffice and look at cell D32 we see `(#NAME?, B32, B$31)`.

So, when we export to XLSX we export this invalid external function which Excel
doesn't accept

Steps to Reproduce:
1. Open the attached XLS File
2. Save it as XLSX
3. Open the resulting file Excel

Actual Results:
Excel throws an error when opening the file

Expected Results:
Excel opens the file without any problem


Reproducible: Always


User Profile Reset: Yes

Additional Info:
Version: 25.8.3.2 (X86_64)
Build ID: 8ca8d55c161d602844f5428fa4b58097424e324e
CPU threads: 22; OS: Linux 6.12; UI render: default; VCL: gtk3
Locale: en-IN (en_IN); UI: en-US
Calc: threaded

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