Currently, LibreOffice does not have the function NUMBERVALUE as defined in ODFF1.2.
Winfried Donkers committed a patch related to this issue. It has been pushed to "master": http://cgit.freedesktop.org/libreoffice/core/commit/?id=06b8f15c8dd23504b8e087451ee5c82eb74edd81 fdo#57180 add calc function NUMBERVALUE as defined in ODFF1.2 The patch should be included in the daily builds available at http://dev-builds.libreoffice.org/daily/ in the next 24-48 hours. More information about daily builds can be found at: http://wiki.documentfoundation.org/Testing_Daily_Builds Affected users are encouraged to test the fix and report feedback.
Eike Rathke committed a patch related to this issue. It has been pushed to "master": http://cgit.freedesktop.org/libreoffice/core/commit/?id=9d1324d750a07a0209460363b70742db374748ad fdo#57180 return #VALUE! error if a number couls not be parsed The patch should be included in the daily builds available at http://dev-builds.libreoffice.org/daily/ in the next 24-48 hours. More information about daily builds can be found at: http://wiki.documentfoundation.org/Testing_Daily_Builds Affected users are encouraged to test the fix and report feedback.