Restrictions on Releasing Workbook Cell Locks due to a Formula
If the ALLOW_UNLOCK_FORMULAS application preference is:
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Not defined, or is defined and selected, when you attempt to unlock a workbook cell that contains a formula, then the action proceeds.
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Defined and is not checked, when you attempt to unlock a workbook cell that contains a formula, then the action does not proceed, such that, the cell is not locked due to the presence of a formula, however, it may be locked for other reasons, for example, workflow status or expiry.
