References to cells within a sheet are handled as described in this documentation. When a cell is referenced that is beyond the dimensions of the sheet, the cell is still evaluated, but the result is a #REF! error value. For example, if the sheet has less than 20 columns and rows, then the function DDB(B20,1000,10,1) evaluates to DDB(#REF!,1000,10,1), which evaluates to #REF!

Spread.NET does not support Excel's reference operators (for example range, intersection, union) in formulas. However, Spread .NET does support the #NULL! constant in formulas. It does support reading the #NULL! value from Excel files. For more information about what is supported on importing from and exporting to Excel, refer to the Import and Export Reference for the particular Spread product you are using.

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