[PATCH] fdo#40100 correct result of calc function YEARFRAC

[Winfried Donkers]

For some reason I can't connect with gerrit, so I submit this patch in the classic way.

The patch improves the calculation of YEARFRAC in case of leap years.

There still is one more possible improvement (see ToDo-comment in patch), but that could be argueable.
I'm interested in your opnions on that further improvement,
Eike, you will certainly have something to say about that.

Winfried
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