https://bugs.documentfoundation.org/show_bug.cgi?id=108978

            Bug ID: 108978
           Summary: countif conditions does not work correct  when data
                    are loaded from a .xls file
           Product: LibreOffice
           Version: 5.4.0.1 rc
          Hardware: All
                OS: Linux (All)
            Status: UNCONFIRMED
          Severity: normal
          Priority: medium
         Component: Calc
          Assignee: [email protected]
          Reporter: [email protected]

Loading data from a .xls file COUNTIF works only if the condition is defined in
the selected range.
A condition defined in a different cell or within the formula does not work.

example
A  B
1  1
1
2
3
4

COUNTIF(A1:A5;1) => 0 -> wrong
COUNTIF(A1:A5;B1) => 0 -> wrong
COUNTIF(A1:A5;&B1) => ### -> wrong

COUNTIF(A1:A5;A1) => 2 -> correct

When I add a separate ranges manually COUNTIF works correct
This seems to be a character encoding problem 

Also loading the data from a csv file ISO-8859-15 encoded COUNTIF works correct

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