Британцы для NULL-даты (значение не известно) используют 30.12.1899.
Заговор?
However, when Microsoft brought out Excel, it needed to be compatible with Lotus 1-2-3. Now, 1-2-3 had a bug regarding the year 1900: it thought that 1900 was a leap year, when in fact it wasn't. To maintain compatibility, the Excel team decided to retain the bug in Excel
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