https://bugs.documentfoundation.org/show_bug.cgi?id=58874

--- Comment #6 from Winfried Donkers <[email protected]> ---
Behaviour in Calc with version 4.4.3.2 is still as mentioned in Description.

The behaviour of SUBOTAL in Calc seems to be compliant with the Open Document
Format - OpenFormula.
That does not mean that Excel is to blame, but that work may be needed to make
Excel and Calc compatible.
I've added it to my list to address when I find time.

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