<?xml version='1.0'?>
<!DOCTYPE xsl:stylesheet 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 e xf" xmlns="http://markup.co.uk/excel" xmlns:xf="http://www.w3.org/2005/xpath-functions">
 
 <xsl:include href="n2a.xsl"/>

 <xsl:template match="/">
  <refs><xsl:apply-templates select="//e:c"/></refs>
 </xsl:template>
 
 <xsl:template match="e:c[e:f]">
  <xsl:variable name="r" select="../@r"/>
  <xsl:variable name="c" select="@c"/>
  <xsl:variable name="i" select="concat(e:n2a($c),$r)"/>
  <xsl:if test="@r='xxx' and @c='1'"><xsl:message><xsl:value-of select="count(e:f/*)"/>|</xsl:message>
  </xsl:if>
  <nf r="{$i}"><xsl:value-of select="e:fnf(e:f/*)"/></nf>
  <xsl:if test="e:f[e:s|e:r]"><ref r="{$i}"><xsl:apply-templates select="e:f/(e:s|e:r)"/></ref></xsl:if>
 </xsl:template>
 
 <xsl:template match="e:c"/>
 
 <xsl:template match="node()|@*">
  <xsl:copy><xsl:apply-templates select="@*|node()"/></xsl:copy>
 </xsl:template>
</xsl:stylesheet>