Created attachment 88318 [details]
simple example spreadsheet

In row 3, column A I have the following formula:
=b3+b2

If I insert a new row above row 3, the old row 3 is shifted down and becomes row 4.

Formula in row 4 is now
=b4+b2
instead of
=b4+b3

This happens only in row 4 (the first row shifted), while in the following rows the formula updates as espected.

If the reference is to the second preceding row the error propagates to the two following rows.
If the reference is to the third preceding row the error propagates to the three following rows.
...and so on

Deleting inserted rows restores correct formulas.

The same thing happens with columns.
The same thing happens with openoffice 4.0 (so it is imported blocking bug!!)