https://bugs.documentfoundation.org/show_bug.cgi?id=145590

Eike Rathke <[email protected]> changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
           Hardware|x86-64 (AMD64)              |All
             Status|UNCONFIRMED                 |RESOLVED
                 OS|macOS (All)                 |All
            Version|7.1.0.3 release             |unspecified
          Component|LibreOffice                 |Calc
         Resolution|---                         |NOTABUG

--- Comment #2 from Eike Rathke <[email protected]> ---
That happens when automatic conversion of text to numbers is on for operands
(and possibly even with locale dependent conversion).

To get rid of that behaviour switch it off under Tools -> Options (or on Mac
Preferences) -> Calc -> Formula, Detailed Calculation Settings, Custom,
Details..., Conversion from text to number: best select "Generate #VALUE!
error".

Unfortunately a gazillion of Excel users expect the bad current default
setting.
See also
https://help.libreoffice.org/7.2/en-US/text/shared/optionen/detailedcalculation.html?System=UNIX&DbPAR=CALC

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