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CompetenciaSalarios A:A
=ARRAYFORMULA(IF(ROW(CompetenciaIndices)=1;"Competência";CompetenciaIndices))
mm/yyyy

ResultadoSalariosFornecidos B:B
=ARRAYFORMULA(IF(ROW(OFFSET(C1;0;0;COUNTA(Salarios!A6:A);1))=1;"Soma";MMULT(IF(ISNUMBER(OFFSET(C1;0;0;COUNTA(Salarios!A6:A);COLUMNS(C1:1)));OFFSET(C1;0;0;COUNTA(Salarios!A6:A);COLUMNS(C1:1));0);TRANSPOSE(SIGN(COLUMN(OFFSET(C1;0;0;1;COLUMNS(C1:1))))))))
#,##0.00;(#,##0.00)[Red];-