diff --git a/src/java/org/apache/poi/hssf/record/formula/Ptg.java b/src/java/org/apache/poi/hssf/record/formula/Ptg.java
index 66a58e1fb..e8c36ed3b 100644
--- a/src/java/org/apache/poi/hssf/record/formula/Ptg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/Ptg.java
@@ -155,20 +155,23 @@ public abstract class Ptg
         }
         return result;
     }*/
-    
 
+    
     public static Ptg createPtg(byte [] data, int offset)
     {
         byte id     = data[ offset + 0 ];
         Ptg  retval = null;
         
-        final int valueRef = ReferencePtg.sid + 0x20;  //note this only matters for READ
-        final int arrayRef = ReferencePtg.sid + 0x40; // excel doesn't really care which one you 
-                                                      // write.  
+        final int refRef = ReferencePtg.sid - 0x20;  
+        final int arrayRef = ReferencePtg.sid + 0x20;  
+                                                        
         
-        final int valueFunc = FunctionPtg.sid + 0x20;  //note this only matters for READ
-        final int arrayFunc = FunctionPtg.sid + 0x40; // excel doesn't really care which one you 
-                                                      // write.  
+        final int valueFunc = FunctionPtg.sid + 0x20;  
+        final int arrayFunc = FunctionPtg.sid + 0x40; 
+                                                        
+        
+        final int refArea = AreaPtg.sid-0x20;
+        final int arrayArea = AreaPtg.sid+0x20;
 
         
         switch (id)
@@ -219,7 +222,7 @@ public abstract class Ptg
                 retval = new ReferencePtg(data, offset);
                 break;
                 
-            case valueRef :
+            case refRef :
                 retval = new ReferencePtg(data, offset);
                 break;
 
diff --git a/src/java/org/apache/poi/hssf/record/formula/ReferencePtg.java b/src/java/org/apache/poi/hssf/record/formula/ReferencePtg.java
index eef722a6a..17b54dd06 100644
--- a/src/java/org/apache/poi/hssf/record/formula/ReferencePtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/ReferencePtg.java
@@ -76,7 +76,8 @@ import org.apache.poi.hssf.util.CellReference;
 public class ReferencePtg extends Ptg
 {
     private final static int SIZE = 5;
-    public final static byte sid  = 0x24;
+    //public final static byte sid  = 0x24;
+    public final static byte sid = 0x44;
     private short            field_1_row;
     private short            field_2_col;
     private BitField         rowRelative = new BitField(0x8000);
diff --git a/src/testcases/org/apache/poi/hssf/usermodel/TestFormulas.java b/src/testcases/org/apache/poi/hssf/usermodel/TestFormulas.java
index d4006cc42..e31a023c0 100644
--- a/src/testcases/org/apache/poi/hssf/usermodel/TestFormulas.java
+++ b/src/testcases/org/apache/poi/hssf/usermodel/TestFormulas.java
@@ -723,9 +723,9 @@ extends TestCase {
             c.setCellFormula("A$3+A$2");
             c=r.createCell( (short) 3);
             c.setCellFormula("$A$3+$A$2");
-             c=r.createCell( (short) 4);
+            c=r.createCell( (short) 4);
             c.setCellFormula("SUM($A$3,$A$2)");
-
+            
             wb.write(out);
             out.close();
             assertTrue("file exists",file.exists());
@@ -742,10 +742,40 @@ extends TestCase {
             assertTrue("A$3+A$2", ("A$3+A$2").equals(c.getCellFormula()));
              c = r.getCell((short)3);
             assertTrue("$A$3+$A$2", ("$A$3+$A$2").equals(c.getCellFormula()));
-            c = r.getCell((short)4);
+             c = r.getCell((short)4);
             assertTrue("SUM($A$3,$A$2)", ("SUM($A$3,$A$2)").equals(c.getCellFormula()));
             in.close();
     }
+    
+    public void testRVAoperands() throws Exception {
+         File file = File.createTempFile("testFormulaRVA",".xls");
+            FileOutputStream out    = new FileOutputStream(file);
+            HSSFWorkbook     wb     = new HSSFWorkbook();
+            HSSFSheet        s      = wb.createSheet();
+            HSSFRow          r      = null;
+            HSSFCell         c      = null;
+
+
+            r = s.createRow((short) 0);
+
+            c = r.createCell((short) 0);
+            c.setCellFormula("A3+A2");
+            c=r.createCell( (short) 1);
+            c.setCellFormula("AVERAGE(A3,A2)");
+            c=r.createCell( (short) 2);
+            c.setCellFormula("ROW(A3)");
+            c=r.createCell( (short) 3);
+            c.setCellFormula("AVERAGE(A2:A3)");
+            c=r.createCell( (short) 4);
+            c.setCellFormula("POWER(A2,A3)");
+            
+            r = s.createRow((short) 1);c=r.createCell( (short) 0); c.setCellValue(2.0);
+             r = s.createRow((short) 2);c=r.createCell( (short) 0); c.setCellValue(3.0);
+            
+            wb.write(out);
+            out.close();
+            assertTrue("file exists",file.exists());
+    }
     public static void main(String [] args) {
         System.out
         .println("Testing org.apache.poi.hssf.usermodel.TestFormulas");