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R_R=INDIRECT("R"&ROW())
T_3=INDIRECT("R3C"&COLUMN(),0)
T_5=INDIRECT("R5C"&COLUMN(),0)
X=R_R+T_3
Y=T_5-R_R
Z =INDIRECT("R6")-R_R

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=IF(OR($R7="",T$5="",$R7>=T$5,T$5-$R7=$R7+T$3),"",IF(AND(SUMIF(OFFSET($J$6,IF({1;0},X,Y),,,7),OFFSET($I$6,$R7,MATCH($R$5,OFFSET($J$6,T$5,,,7),))))*OR(SUM(($R$5=OFFSET($I$6,T$5,1,,7))*OFFSET($I$6,$R7,1,,7))=OFFSET($I$6,Z,1,,7)),Z,""))
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AND(SUMIF(OFFSET($J$6,IF({1;0;0},X,Y,Z),,,7),OFFSET($I$6,$R7,MATCH($R$5,OFFSET($J$6,T$5,,,7),))))

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