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Default Subtotal function for hidden row

I have got a multisheets database where both rows and columns may be
hidden according to a given criteria. Only blanks rows and columns
should be hidden.

Now I need a formula to check if there is no "valuable" data hidden.

Checking test might be:
SUBTOTAL(9,reference) = SUBTOTAL(109,reference)

The problem is that it works for rows only and not for the columns.
Any ideas?

Thanks in advance
Tomek

 
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