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I have the same spreadsheet set I use each year.
The new spreadsheet for 2013 will need to reference fields in the 2012 
spreadsheet.

='file:///home/fred/Generation Readings-2012.ods'#$Jan.A68
The 2012 spreadsheet is referenced to 'file:///home/fred/Generation 
Readings-2011.ods'#$Jan.A68

For the past few years I have manually changed the Readings-2012 in every 
instance (well over 100)

I would like to be able to construct the spreadsheets with a method to change 
the current year, eg 2013 minus 1 to give 2012 inserted so that the ref in the 
2013 spreadsheet reads;-

='file:///home/fred/Generation Readings-2012.ods'#$Jan.A68

Is this possible?
Thanks for any help
regards
Paul
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