--- /dev/null	Thu Jan 01 00:00:00 1970 +0000
+++ b/refs.xsl	Tue Apr 04 15:30:04 2017 +0100
@@ -0,0 +1,15 @@
+<?xml version='1.0'?>
+<!DOCTYPE doc SYSTEM "../../../lib/xml/xsl.dtd" >
+<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="3.0" xmlns:s="http://schemas.openxmlformats.org/spreadsheetml/2006/main" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:e="http://markup.co.uk/excel" exclude-result-prefixes="xs s" xmlns="http://schemas.openxmlformats.org/spreadsheetml/2006/main">
+  <xsl:variable name="pat1">("[^"]*")|(\{[^}]+})|(,)|([^=\-+*/();:,.$&lt;>^!]+(?:\.[^=\-+*/();:,.$&lt;>^!]+)*\()|([)])|(^=|\()|((?:'[^']+')|(?:\[[0-9]+\][^!]*))|(\$?[A-Z]+\$?[0-9]+)|([a-zA-Z_\\][a-zA-Z0-9._]*)|(.)</xsl:variable>
+ <xsl:param name="pat" select="$pat1"/>
+
+ <xsl:template match="/">
+  <e:refs><xsl:apply-templates select="//s:f"/></e:refs>
+ </xsl:template>
+ 
+ <xsl:template match="s:f">
+  <xsl:variable name="tokens" select="analyze-string(.,$pat)"/>
+  <xsl:copy-of select="$tokens"/>
+ </xsl:template>
+</xsl:stylesheet>