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    <body><span class="vcard"><a class="email" href="mailto:newbie-02@gmx.de" title="b. <newbie-02@gmx.de>"> <span class="fn">b.</span></a>
</span> changed
          <a class="bz_bug_link 
          bz_status_NEW "
   title="NEW - Subtotals results moved left when saving in ODS format (steps in comment 12)"
   href="https://bugs.documentfoundation.org/show_bug.cgi?id=118678">bug 118678</a>
          <br>
             <table border="1" cellspacing="0" cellpadding="8">
          <tr>
            <th>What</th>
            <th>Removed</th>
            <th>Added</th>
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           <td style="text-align:right;">CC</td>
           <td>
                
           </td>
           <td>newbie-02@gmx.de
           </td>
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      <p>
        <div>
            <b><a class="bz_bug_link 
          bz_status_NEW "
   title="NEW - Subtotals results moved left when saving in ODS format (steps in comment 12)"
   href="https://bugs.documentfoundation.org/show_bug.cgi?id=118678#c22">Comment # 22</a>
              on <a class="bz_bug_link 
          bz_status_NEW "
   title="NEW - Subtotals results moved left when saving in ODS format (steps in comment 12)"
   href="https://bugs.documentfoundation.org/show_bug.cgi?id=118678">bug 118678</a>
              from <span class="vcard"><a class="email" href="mailto:newbie-02@gmx.de" title="b. <newbie-02@gmx.de>"> <span class="fn">b.</span></a>
</span></b>
        <pre>still in actual master (7.1 winx64 2020-08-05), 

is the following analysis correct? 

*.xlsx file works by 'direct adressing', see '"D9"' in following fragment, it's
the first subtotal which is 'shiftet left' when saving as *.ods, 

<c r="B9" s="1" t="s">
   <v>14</v>
</c>
<c r="C9" s="1"/>
<c r="D9" s="1" t="n">
   <f aca="false">SUBTOTAL(9,$D$2:$D$8)</f>
   <v>15</v>
</c>

while *.ods works with 'spacing cells' for 'whitespace', and would need one
more empty cell at the place where i'd add 
   "<table:table-cell/> missing here"
in the following fragment, it's the same part of data as above, 

<table:table-row table:style-name="ro1">
   <table:table-cell/>
   <table:table-cell office:value-type="string" calcext:value-type="string">
      <text:p>GRUPOC Result</text:p>
   </table:table-cell>
   "<table:table-cell/> missing here"
   <table:table-cell table:style-name="ce1"
table:formula="of:=SUBTOTAL(9;[.$D$2:.$D$8])" office:value-type="float"
office:value="15" calcext:value-type="float">
      <text:p>15</text:p>
   </table:table-cell></pre>
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