https://bugs.documentfoundation.org/show_bug.cgi?id=124231
--- Comment #4 from Eike Rathke <[email protected]> ---
To add to this, DAY(21) is not only unnecessary, it's wrong. DAY() calculates
the day of month of the date serial number (days since null date) passed as
argument. The date serial number 21 here happens to represent 1900-01-21 in
Excel so there's no visible difference in the result, but 1900-01-20 in Calc
because of Excel's leap year bug for which Calc shifts the null date.
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