Created attachment 113045 [details]
I used =ROUNDUP(E2/C2) formula and saved to ODS and XLSX file format. When I load it in MSO2013 I got error messages and the Excel offer to remove the formula and add the value instead of formula because of an error.
Tried and repoducable under LO 188.8.131.52 and 184.108.40.206.
Bugdocs are attached
Created attachment 113046 [details]
I can confirm with LO 4.4, win7 and excel2010
In Excel the second parameter of ROUND, ROUNDUP and ROUNDDOWN is not optional. Give it 0.
*** This bug has been marked as a duplicate of bug 81596 ***