https://bugs.documentfoundation.org/show_bug.cgi?id=157948

--- Comment #1 from Eike Rathke <[email protected]> ---
Makes no sense to me. If negative width or height shifts the offset again, then
why not give the offset correctly instead? Note also that the ODF OpenFormula
(ODFF) standard specification explicitly states positive integer constraints,
see
https://docs.oasis-open.org/office/OpenDocument/v1.3/os/part4-formula/OpenDocument-v1.3-os-part4-formula.html#OFFSET
so it may just be an Excel quirk.

Can you attach a sample document that in Excel produces a meaningful result
using negative with or height that could not be accomplished using adjusted
RowOffset or ColumnOffset values?

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