as Excel does [1], while ODF 1.2 does not specify which kind of
error should be assigned for that case.

[1] https://support.office.com/en-us/article/mod-function-9b6cd169-b6ee-406a-a97b-edf2a9dc24f3

Change-Id: Id6ebf790ac407f2a8b8769fc0518f136a1271a3d
Reviewed-on: https://gerrit.libreoffice.org/58351
Tested-by: Jenkins
Reviewed-by: Eike Rathke <erack@redhat.com>