UPDATE: Dump of initial files

base/src/test/test_fn_offset.rs

@@ -0,0 +1,19 @@
+#![allow(clippy::unwrap_used)]
+
+use crate::test::util::new_empty_model;
+
+#[test]
+fn fn_offset_reference() {
+    let mut model = new_empty_model();
+    model._set("B1", "12");
+    model._set("B2", "13");
+    model._set("B3", "15");
+
+    model._set("A1", "=SUM(B1:OFFSET($B$1,3,0))");
+    model._set("A2", "=SUM(OFFSET(A1, 1, 1):B3)");
+
+    model.evaluate();
+
+    assert_eq!(model._get_text("A1"), *"40");
+    assert_eq!(model._get_text("A2"), *"28");
+}