BTW,

The reason for the "..(OFFSET(.." was to create a function that was
"fill-down/right"-able. With "OFFSET" I can do this with a supporting column,
and get a quite compact writing.
A pondered to use a "ROW()" construct to allow for "fill-down", and it
works. But if you want to have it working both for "fill-down" and
"fill-right" it gets a little bit cumbersome. So therefore I used the
"OFFSET" solution. (Is there an even better solution, perhaps?)

Best regards / Ake