https://bugs.documentfoundation.org/show_bug.cgi?id=80430
Bug 80430 depends on bug 173408, which changed state.

Bug 173408 Summary: Incorrect and illogical example in the NPER function help 
text
https://bugs.documentfoundation.org/show_bug.cgi?id=173408

           What    |Removed                     |Added
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             Status|REOPENED                    |RESOLVED
         Resolution|---                         |FIXED

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