https://bugs.documentfoundation.org/show_bug.cgi?id=93101

            Bug ID: 93101
           Summary: Reference Error #REF! Inconsistent behaviour not
                    complying with specifications in
                    OpenDocument-v1.2-part2 specifications
           Product: LibreOffice
           Version: unspecified
          Hardware: Other
                OS: All
            Status: UNCONFIRMED
          Severity: normal
          Priority: medium
         Component: Calc
          Assignee: [email protected]
          Reporter: [email protected]

Created attachment 117626
  --> https://bugs.documentfoundation.org/attachment.cgi?id=117626&action=edit
Demonstration containing addenda

A sibgle cell reference into a not accessible (or not existing e.g.)
spreadsheet file (ods or Excel type e.g.) will correctly produce the error
indicator #REF!
(Range references may produce a misleading error message.)

The actual bug(s): 
As soon as the missing reference is used as an operand it will be evaluated as
a blank cell would be. It is evaluated to 0 or to the empty string depending on
the operator, in case of comparison depending on the second operand. It even
evaluates to 0 if used as a selecting parameter with OFFSET or INDEX.
The missing reference passed to one of the information functions ISTEXT,
ISNUMBER, ISLOGICAL, ISERROR will result in FALSE returned. 
ISBLANK on contrary will answer TRUE.

Steps to reproduce the (basic) bug:
1. Create a new Calc document
2. Enter into A3 of the first sheet the formula 
   ='file:///NonExistingFilePath/AnyName.ods'#$Sheet1.A$1
3. Verify the expected error message #REF!
4. Enter into A4 below
   =1+'file:///NonExistingFilePath/AnyName.ods'#$Sheet1.A$1
5. Verify the (unexpected) result 1
6. Enter into A12
   =ISBLANK('file:///NonExistingFilePath/AnyName.ods'#$Sheet1.A$1)
7. Verify the (unexpected) result TRUE

Expected behavior:
In case of 4, #REF! or a compatible error message
In case of 6. #REF! or a compatible error message

The reported bug is demonstrated in the attached example. The attachment also
contains a few addenda to this report.

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