This is the output from my test case. POI has written in it's version of the formula
poi-formula-issue-output.xls (application/vnd.ms-excel), 13.00 KB, created by Joe Kislo on 2008-09-05 15:49:20 UTC
(hide)
 
Creator: Joe Kislo
Created: 2008-09-05 15:49:20 UTC
Size: 13.00 KB

Attachment is not viewable in your browser because its MIME type (application/vnd.ms-excel) is not one that your browser is able to display.

Download the attachment.

Actions: View
Attachments on bug 45752: 22530 | 22531 | 22532