The same IF (SE) formula give me two different number: why???

Hi, please help me to understund why this formula it wrong
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Your download link: http://www.easy-sharing.com/538860/TN2.xls.html
look at calc/B3 and calc2/B3 you find the SAME formula with the SAME data
but the result it's different!!!!!!
Why? I come to be creazy

(sorry my bad English)

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o.g.a.v.o.s. [Onorevoli Grazie A Voi Ohhh Saggi]