Currently this is the help for SUBTOTAL function:
It only shows 1-11 as available function indexes. Codes have been extended with indexes 101-111 to comply with the Excel function of the same name:
The only difference between the two ranges is that the 101-111 functions disregard hidden rows.
The new function indexes were added with this commit:
Setting to NEW based on the referenced sources.
ODF 1.2 specs:
Olivier Hallot committed a patch related to this issue.
It has been pushed to "master":
tdf#107040 Calc: help for SUBTOTAL indexes 101-111