https://bugs.documentfoundation.org/show_bug.cgi?id=95468

            Bug ID: 95468
           Summary: “Empty” cells not treated as zero in formulas but
                    throw #VALUE! error
           Product: LibreOffice
           Version: 3.6.7.2 release
          Hardware: Other
                OS: Mac OS X (All)
            Status: UNCONFIRMED
          Severity: normal
          Priority: medium
         Component: Calc
          Assignee: [email protected]
          Reporter: [email protected]

Created attachment 120137
  --> https://bugs.documentfoundation.org/attachment.cgi?id=120137&action=edit
Empty cells not always treated as zero in formulas

“Empty” cells that are empty as the result of a formula are not treated as zero
in formulas referencing them, but throw an #VALUE! error instead.

Simple sample (see attached spreadsheet)
Cell A1: =1*B1
Cell B1: =IF(0,"","")

Cell A2: =1*B2
Cell B2: 

Cell A3: =1*B3
Cell B3: =B1

Cell A4: =1*B3
Cell B4: =B2

Result:
Cell A1 and A3 display #VALUE!
Cell A2 and A4 display 0

Expected Result:
Cell A1 to A4 display 0

Hope this is easy to fix as this is preventing me from migrating me to
LibreOffice (from OpenOffice); lots of my spreadsheets contain empty cells as
the result of a formula that are later again referenced in other formula.

Note: I tested this with LibreOffice 3.3.0, 3.6.7.2, 4.0.0.1, 4.4.6.3, and
5.0.2.2. All except 3.3.0 exhibit this behaviour so it is a problem that was
introduced quite early on.

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