https://bugs.documentfoundation.org/show_bug.cgi?id=139932

--- Comment #4 from Wolfgang Jäger <[email protected]> ---
Hard to understzand.

I traced the examples
=VALUE("1972-09-26")+TIME(2;0;0)
which has an even serial nuzmber (26568) relative to default nulldate.
and
=VALUE("1972-09-27")+TIME(2;0;0)
down to the IEEE 754 Double bit-pattern 64 bit).

The patterns were identical with the exception of the one bit for the
additional day in the second case (14th bit of the mantissa).
Using the code "HH:MM:SS.00000000000" value-INT(value) was formatted to
01:59:59.99999989500 in both cases.

The full date-time, however was formatted differently as the reporter
described.
I can't see any possible effect of rounding or error accumulation ... explaning
the experiences.
There must be a rather smart bug inside the date-time-formatting routine. 

Since date-tiume-values are generally rounded DOWN for the display, there
should be a branch limiting the effect to some fraction of a second, and this
way avoiding the "59.999.... s" where a full minute must be expected. However
this branch must be skipped for unknown reasons in rather rare cases.  

The mentioned bit patterns (LSbit right) were
0 10000001101 1001111100100000010101010101010101010101010101010101 and
0 10000001101 1001111100100100010101010101010101010101010101010101
respectively.

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