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=IF(OR(Z2="",AE2=""),"¹O´Á",IF(Z2-AE2=0,"",""))

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=IF(AND(Z2<>"",AE2<>""),"",IF(AND(Z2<>"",AE2=""),"¹O´Á",IF(AND(Z2="",AE2=""),"³B²z¤¤","")))

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=IF(ISBLANK(Z2),IF(ISBLANK(AE2),"³B²z¤¤",""),IF(ISBLANK(AE2),"¹O´Á",""))
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