https://bugs.documentfoundation.org/show_bug.cgi?id=137541

--- Comment #10 from Joshua Coppersmith <[email protected]> ---
Using 7.3.4.2 I have made extensive use of INDIRECT() for external file links,
including having the INDIRECT() within a Named Expression rather than directly
in a cell formula. I have not encountered the error 540 problem outlined in
this bug other than as would be expected when link updating has not yet been
approved and linked files are not in a trusted location.

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