<?php return [ [ '=SUM(C3:E5)', -2, -2, '2020', '=SUM(A1:C3)', ], [ '=SUM(2020!C3:E5,2019!C3:E5)', -2, -2, '2020', '=SUM(2020!A1:C3,2019!C3:E5)', ], [ '=SUM(2020!3:5,2019!3:5)', -2, -2, '2020', '=SUM(2020!1:3,2019!3:5)', ], [ '=SUM(2020!C:E,2019!C:E)', -2, -2, '2020', '=SUM(2020!A:C,2019!C:E)', ], [ "=IF('2020'!\$B1=\"\",\"-\",(('2020'!\$B1/'2019'!\$B1)-1))", 2, 2, '2019', "=IF('2020'!\$B1=\"\",\"-\",(('2020'!\$B1/'2019'!\$B3)-1))", ], [ "=IF('2020'!B$1=\"\",\"-\",(('2020'!B$1/'2019'!B$1)-1))", 2, 2, '2019', "=IF('2020'!B\$1=\"\",\"-\",(('2020'!B\$1/'2019'!D\$1)-1))", ], [ "=IF('2020'!Z$1=\"\",\"-\",(('2020'!Z$1/'2019'!Z$1)-1))", 2, 2, '2019', "=IF('2020'!Z\$1=\"\",\"-\",(('2020'!Z\$1/'2019'!AB\$1)-1))", ], [ "=IF('2020'!\$B1=\"\",\"-\",(('2020'!\$B1/'2019'!\$B1)-1))", 2, 2, '2020', "=IF('2020'!\$B3=\"\",\"-\",(('2020'!\$B3/'2019'!\$B1)-1))", ], [ "=IF('2020'!B$1=\"\",\"-\",(('2020'!B$1/'2019'!B$1)-1))", 2, 2, '2020', "=IF('2020'!D\$1=\"\",\"-\",(('2020'!D\$1/'2019'!B\$1)-1))", ], [ "=IF('2020'!Z$1=\"\",\"-\",(('2020'!Z$1/'2019'!Z$1)-1))", 2, 2, '2020', "=IF('2020'!AB\$1=\"\",\"-\",(('2020'!AB\$1/'2019'!Z\$1)-1))", ], ];