This issue is related to Task ID "LB" on Sheet2 in document [^Arne_IssueClassification_by_Regina_20260309.ods] in OFFICE-4189.

The related public comment is, "In 6.13.33 TYPE and other places, a notion like "the reference is first dereferenced" is used, but the meaning is not specified. Is dereferencing the same as implied intersection? Or should dereferencing attempts lead to an error when a reference encompasses more than one cell?"

The parameter of function TYPE has data type `Any`. However the current specification does not handle all data types specified in OpenFormula. Especially rules are missing for data type `ReferenceList` and for data type  `Reference` for the case it refers a cell range.  In addition, the behavior of this function in non-scalar evaluation is not specified. Current implementations are different, which is an indicator, that the specification is not clear enough.

The attached document contains an overview of the current data types of return value of functions and about the specified data types and pseudo data types. And it contains first thoughts about an improvement and remarks problems that need to be solved.

The TC has decided on 2026-03-09, to work on these problems.