Created attachment 142764 [details]
Fraction rounding or truncation bug

Actual Results should say: "Cell 3C equals 7." Expected Results should say: "It should equal 8."

This is independent of the fraction format, it happens with any numeric format other than General (due to when loading in some circumstances formulas formatted as General have to be recalculated). The actual cause is that =8/27 isn't exactly representable as decimal number and is stored as 0.296296296296296 which when loading the file is assigned as the formula cell's result until recalculated (which in this case it isn't if not forced, pressing F9 on cell F3 also does it). The same behaviour can be seen if the value 0.296296296296296 is pasted to cell F3, then also with a recalculation the result in cell C3 is 7.

I have no quick idea how this effect could be circumvented other than recalculating everything.

Created attachment 142770 [details]
truncation corrected

Did changed your formula removed one () and when saving and reopen the file, i have the correct value of 8, see attachment
Formula TRUNC(($A:$A-10*$F$3); when saving and reopen the file give 7 and need Ctrl+Shift+F9 to have 8

Version: 6.2.0.0.alpha0+
Build ID: 90e4c55d01637178418c33ffe818263114a53374
CPU threads: 8; OS: Linux 4.14; UI render: default; VCL: kde4; 
TinderBox: Linux-rpm_deb-x86_64@70-TDF, Branch:master, Time: 2018-06-12_00:10:12
Locale: nl-BE (en_US.UTF-8); Calc: group threaded

Well, yes, =TRUNC(A3-1)*F3 does something different than =TRUNC((A3-1)*F3) if the value in F3 is is not exactly a fraction of (A3-1). As A3 is an integer that's the same as =(A3-1)*F3

If you loaded your document and widen column C to display all decimals (with cell cursor on C3 press Shift+Alt+CursorRight) you'll see the actual result 7.99999999999999 that for a narrower column is rounded to 8. Same if a number format 0.00000000000000 was applied.

@Eike

thx for the clarification

on C3 pressing F2 and then F9 shows also 7.99999999

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