https://bugs.documentfoundation.org/show_bug.cgi?id=170784

            Bug ID: 170784
           Summary: 3D ranges in SUBTOTAL formulas
           Product: LibreOffice
           Version: 26.2.0.3 release
          Hardware: All
                OS: All
            Status: UNCONFIRMED
          Severity: normal
          Priority: medium
         Component: Calc
          Assignee: [email protected]
          Reporter: [email protected]

Created attachment 205505
  --> https://bugs.documentfoundation.org/attachment.cgi?id=205505&action=edit
Demo described in the bug report

The sample document has 4 sheets with numbers in different areas of column A.
I entered 3 formulas into Sheet5:

=SUM($Sheet1.$A$1:$Sheet4.$A$100)
=SUBTOTAL(9;$Sheet1.$A$1:$Sheet4.$A$100)
=SUMIF($Sheet1.$B$1:$Sheet4.$B$100;"A";$Sheet1.$A$1:$Sheet4.$A$100)

SUM returns 60, which is the correct result.
SUBTOTAL returns 55 because the formula entry is changed to 

With SUBTOTAL the reference constantly changes to row 16, which is the lowest
row number within the 3D range:
=SUBTOTAL(9;$Sheet1.$A$1:$Sheet4.$A$16)

SUMIF is just testing the behavior of a formula without 3D support. It keeps
the reference as entered and returns Err504 (wrong parameter).

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