I have this huge formula in the cells of a matrix that have
tremendously increased the size of the excel file and decreased
efficiency.
I tried to convert this into a vba function but could not find a vba
equivalent function for 'offset' and 'rows'. Don't know if there is a
way to do that?? or if I'm going the wrong path and there is a more
effective suitable way to convert this into a 'function' and/or macro.
Will appreciate your help!

= IF((B3=0) + (B3 < 0.05),0,OFFSET($B$266,MATCH
(INDEX($B$3:$CA$80,MATCH($A341,$A$3:$A$80,0),MATCH (
B$340,$B$2:$CA$2,0)),$A$267:$A$330,1),ROWS($A$171: $A$193)*
INDEX($B$171:$B$193,MATCH(INDEX($D$87:$CC$164,
MATCH($A341,$A$87:$A$164,0),MATCH(B$340,$D$85:$CC$ 85,0)),
$A$171:$A$193,0))+INDEX($C$171:$C$193,
MATCH(INDEX($D$87:$CC$164,MATCH($A341,$A$87:$A$164 ,0),
MATCH(B$340,$D$85:$CC$85,0)),$A$171:$A$193,0),1)))