diff --git a/CHANGELOG.md b/CHANGELOG.md
index 5d2c65db..c2acd357 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -15,6 +15,7 @@ and this project adheres to [Semantic Versioning](https://semver.org).
 
 - Gnumeric Reader now loads number formatting for cells.
 - Gnumeric Reader now correctly identifies selected worksheet.
+- Some Refactoring of the Ods Reader, moving all formula and address translation from Ods to Excel into a separate class to eliminate code duplication and ensure consistency.
 
 ### Deprecated
 
@@ -27,6 +28,12 @@ and this project adheres to [Semantic Versioning](https://semver.org).
 ### Fixed
 
 - Fixed behaviour of XLSX font style vertical align settings
+- Resolved formula translations to handle separators (row and column) for array functions as well as for function argument separators; and cleanly handle nesting levels.
+
+  Note that this method is used when translating Excel functions between en and other locale languages, as well as when converting formulae between different spreadsheet formats (e.g. Ods to Excel).
+
+  Nor is this a perfect solution, as there may still be issues when function calls have array arguments that themselves contain function calls; but it's still better than the current logic.
+
 
 ## 1.22.0 - 2022-02-18
 
diff --git a/src/PhpSpreadsheet/Reader/Ods.php b/src/PhpSpreadsheet/Reader/Ods.php
index 2e2a61fc..d0d87c5f 100644
--- a/src/PhpSpreadsheet/Reader/Ods.php
+++ b/src/PhpSpreadsheet/Reader/Ods.php
@@ -6,11 +6,11 @@ use DOMAttr;
 use DOMDocument;
 use DOMElement;
 use DOMNode;
-use PhpOffice\PhpSpreadsheet\Calculation\Calculation;
 use PhpOffice\PhpSpreadsheet\Cell\Coordinate;
 use PhpOffice\PhpSpreadsheet\Cell\DataType;
 use PhpOffice\PhpSpreadsheet\Reader\Ods\AutoFilter;
 use PhpOffice\PhpSpreadsheet\Reader\Ods\DefinedNames;
+use PhpOffice\PhpSpreadsheet\Reader\Ods\FormulaTranslator;
 use PhpOffice\PhpSpreadsheet\Reader\Ods\PageSettings;
 use PhpOffice\PhpSpreadsheet\Reader\Ods\Properties as DocumentProperties;
 use PhpOffice\PhpSpreadsheet\Reader\Security\XmlScanner;
@@ -512,7 +512,7 @@ class Ods extends BaseReader
                                 if ($hasCalculatedValue) {
                                     $type = DataType::TYPE_FORMULA;
                                     $cellDataFormula = substr($cellDataFormula, strpos($cellDataFormula, ':=') + 1);
-                                    $cellDataFormula = $this->convertToExcelFormulaValue($cellDataFormula);
+                                    $cellDataFormula = FormulaTranslator::convertToExcelFormulaValue($cellDataFormula);
                                 }
 
                                 if ($cellData->hasAttributeNS($tableNs, 'number-columns-repeated')) {
@@ -568,31 +568,7 @@ class Ods extends BaseReader
                                 }
 
                                 // Merged cells
-                                if (
-                                    $cellData->hasAttributeNS($tableNs, 'number-columns-spanned')
-                                    || $cellData->hasAttributeNS($tableNs, 'number-rows-spanned')
-                                ) {
-                                    if (($type !== DataType::TYPE_NULL) || (!$this->readDataOnly)) {
-                                        $columnTo = $columnID;
-
-                                        if ($cellData->hasAttributeNS($tableNs, 'number-columns-spanned')) {
-                                            $columnIndex = Coordinate::columnIndexFromString($columnID);
-                                            $columnIndex += (int) $cellData->getAttributeNS($tableNs, 'number-columns-spanned');
-                                            $columnIndex -= 2;
-
-                                            $columnTo = Coordinate::stringFromColumnIndex($columnIndex + 1);
-                                        }
-
-                                        $rowTo = $rowID;
-
-                                        if ($cellData->hasAttributeNS($tableNs, 'number-rows-spanned')) {
-                                            $rowTo = $rowTo + (int) $cellData->getAttributeNS($tableNs, 'number-rows-spanned') - 1;
-                                        }
-
-                                        $cellRange = $columnID . $rowID . ':' . $columnTo . $rowTo;
-                                        $spreadsheet->getActiveSheet()->mergeCells($cellRange);
-                                    }
-                                }
+                                $this->processMergedCells($cellData, $tableNs, $type, $columnID, $rowID, $spreadsheet);
 
                                 ++$columnID;
                             }
@@ -735,31 +711,38 @@ class Ods extends BaseReader
         return $value;
     }
 
-    private function convertToExcelFormulaValue(string $openOfficeFormula): string
-    {
-        $temp = explode('"', $openOfficeFormula);
-        $tKey = false;
-        foreach ($temp as &$value) {
-            // Only replace in alternate array entries (i.e. non-quoted blocks)
-            if ($tKey = !$tKey) {
-                // Cell range reference in another sheet
-                $value = preg_replace('/\[\$?([^\.]+)\.([^\.]+):\.([^\.]+)\]/miu', '$1!$2:$3', $value);
-                // Cell reference in another sheet
-                $value = preg_replace('/\[\$?([^\.]+)\.([^\.]+)\]/miu', '$1!$2', $value ?? '');
-                // Cell range reference
-                $value = preg_replace('/\[\.([^\.]+):\.([^\.]+)\]/miu', '$1:$2', $value ?? '');
-                // Simple cell reference
-                $value = preg_replace('/\[\.([^\.]+)\]/miu', '$1', $value ?? '');
-                // Convert references to defined names/formulae
-                $value = str_replace('$$', '', $value ?? '');
+    private function processMergedCells(
+        DOMElement $cellData,
+        string $tableNs,
+        string $type,
+        string $columnID,
+        int $rowID,
+        Spreadsheet $spreadsheet
+    ): void {
+        if (
+            $cellData->hasAttributeNS($tableNs, 'number-columns-spanned')
+            || $cellData->hasAttributeNS($tableNs, 'number-rows-spanned')
+        ) {
+            if (($type !== DataType::TYPE_NULL) || ($this->readDataOnly === false)) {
+                $columnTo = $columnID;
 
-                $value = Calculation::translateSeparator(';', ',', $value, $inBraces);
+                if ($cellData->hasAttributeNS($tableNs, 'number-columns-spanned')) {
+                    $columnIndex = Coordinate::columnIndexFromString($columnID);
+                    $columnIndex += (int) $cellData->getAttributeNS($tableNs, 'number-columns-spanned');
+                    $columnIndex -= 2;
+
+                    $columnTo = Coordinate::stringFromColumnIndex($columnIndex + 1);
+                }
+
+                $rowTo = $rowID;
+
+                if ($cellData->hasAttributeNS($tableNs, 'number-rows-spanned')) {
+                    $rowTo = $rowTo + (int) $cellData->getAttributeNS($tableNs, 'number-rows-spanned') - 1;
+                }
+
+                $cellRange = $columnID . $rowID . ':' . $columnTo . $rowTo;
+                $spreadsheet->getActiveSheet()->mergeCells($cellRange);
             }
         }
-
-        // Then rebuild the formula string
-        $excelFormula = implode('"', $temp);
-
-        return $excelFormula;
     }
 }
diff --git a/src/PhpSpreadsheet/Reader/Ods/AutoFilter.php b/src/PhpSpreadsheet/Reader/Ods/AutoFilter.php
index bdc8b3ff..1f5f975d 100644
--- a/src/PhpSpreadsheet/Reader/Ods/AutoFilter.php
+++ b/src/PhpSpreadsheet/Reader/Ods/AutoFilter.php
@@ -5,7 +5,7 @@ namespace PhpOffice\PhpSpreadsheet\Reader\Ods;
 use DOMElement;
 use DOMNode;
 
-class AutoFilter extends BaseReader
+class AutoFilter extends BaseLoader
 {
     public function read(DOMElement $workbookData): void
     {
@@ -20,7 +20,7 @@ class AutoFilter extends BaseReader
             foreach ($autofilters->childNodes as $autofilter) {
                 $autofilterRange = $this->getAttributeValue($autofilter, 'target-range-address');
                 if ($autofilterRange !== null) {
-                    $baseAddress = $this->convertToExcelAddressValue($autofilterRange);
+                    $baseAddress = FormulaTranslator::convertToExcelAddressValue($autofilterRange);
                     $this->spreadsheet->getActiveSheet()->setAutoFilter($baseAddress);
                 }
             }
diff --git a/src/PhpSpreadsheet/Reader/Ods/BaseLoader.php b/src/PhpSpreadsheet/Reader/Ods/BaseLoader.php
new file mode 100644
index 00000000..b06691f4
--- /dev/null
+++ b/src/PhpSpreadsheet/Reader/Ods/BaseLoader.php
@@ -0,0 +1,27 @@
+<?php
+
+namespace PhpOffice\PhpSpreadsheet\Reader\Ods;
+
+use DOMElement;
+use PhpOffice\PhpSpreadsheet\Spreadsheet;
+
+abstract class BaseLoader
+{
+    /**
+     * @var Spreadsheet
+     */
+    protected $spreadsheet;
+
+    /**
+     * @var string
+     */
+    protected $tableNs;
+
+    public function __construct(Spreadsheet $spreadsheet, string $tableNs)
+    {
+        $this->spreadsheet = $spreadsheet;
+        $this->tableNs = $tableNs;
+    }
+
+    abstract public function read(DOMElement $workbookData): void;
+}
diff --git a/src/PhpSpreadsheet/Reader/Ods/DefinedNames.php b/src/PhpSpreadsheet/Reader/Ods/DefinedNames.php
index 6810a3c7..e0ab8900 100644
--- a/src/PhpSpreadsheet/Reader/Ods/DefinedNames.php
+++ b/src/PhpSpreadsheet/Reader/Ods/DefinedNames.php
@@ -6,7 +6,7 @@ use DOMElement;
 use PhpOffice\PhpSpreadsheet\DefinedName;
 use PhpOffice\PhpSpreadsheet\Worksheet\Worksheet;
 
-class DefinedNames extends BaseReader
+class DefinedNames extends BaseLoader
 {
     public function read(DOMElement $workbookData): void
     {
@@ -25,8 +25,8 @@ class DefinedNames extends BaseReader
             $baseAddress = $definedNameElement->getAttributeNS($this->tableNs, 'base-cell-address');
             $range = $definedNameElement->getAttributeNS($this->tableNs, 'cell-range-address');
 
-            $baseAddress = $this->convertToExcelAddressValue($baseAddress);
-            $range = $this->convertToExcelAddressValue($range);
+            $baseAddress = FormulaTranslator::convertToExcelAddressValue($baseAddress);
+            $range = FormulaTranslator::convertToExcelAddressValue($range);
 
             $this->addDefinedName($baseAddress, $definedName, $range);
         }
@@ -43,9 +43,9 @@ class DefinedNames extends BaseReader
             $baseAddress = $definedNameElement->getAttributeNS($this->tableNs, 'base-cell-address');
             $expression = $definedNameElement->getAttributeNS($this->tableNs, 'expression');
 
-            $baseAddress = $this->convertToExcelAddressValue($baseAddress);
+            $baseAddress = FormulaTranslator::convertToExcelAddressValue($baseAddress);
             $expression = substr($expression, strpos($expression, ':=') + 1);
-            $expression = $this->convertToExcelFormulaValue($expression);
+            $expression = FormulaTranslator::convertToExcelFormulaValue($expression);
 
             $this->addDefinedName($baseAddress, $definedName, $expression);
         }
diff --git a/src/PhpSpreadsheet/Reader/Ods/BaseReader.php b/src/PhpSpreadsheet/Reader/Ods/FormulaTranslator.php
similarity index 62%
rename from src/PhpSpreadsheet/Reader/Ods/BaseReader.php
rename to src/PhpSpreadsheet/Reader/Ods/FormulaTranslator.php
index 17e2d4d5..f2ad1a3d 100644
--- a/src/PhpSpreadsheet/Reader/Ods/BaseReader.php
+++ b/src/PhpSpreadsheet/Reader/Ods/FormulaTranslator.php
@@ -2,31 +2,11 @@
 
 namespace PhpOffice\PhpSpreadsheet\Reader\Ods;
 
-use DOMElement;
 use PhpOffice\PhpSpreadsheet\Calculation\Calculation;
-use PhpOffice\PhpSpreadsheet\Spreadsheet;
 
-abstract class BaseReader
+class FormulaTranslator
 {
-    /**
-     * @var Spreadsheet
-     */
-    protected $spreadsheet;
-
-    /**
-     * @var string
-     */
-    protected $tableNs;
-
-    public function __construct(Spreadsheet $spreadsheet, string $tableNs)
-    {
-        $this->spreadsheet = $spreadsheet;
-        $this->tableNs = $tableNs;
-    }
-
-    abstract public function read(DOMElement $workbookData): void;
-
-    protected function convertToExcelAddressValue(string $openOfficeAddress): string
+    public static function convertToExcelAddressValue(string $openOfficeAddress): string
     {
         $excelAddress = $openOfficeAddress;
 
@@ -46,13 +26,16 @@ abstract class BaseReader
         return $excelAddress ?? '';
     }
 
-    protected function convertToExcelFormulaValue(string $openOfficeFormula): string
+    public static function convertToExcelFormulaValue(string $openOfficeFormula): string
     {
-        $temp = explode('"', $openOfficeFormula);
+        $temp = explode(Calculation::FORMULA_STRING_QUOTE, $openOfficeFormula);
         $tKey = false;
+        $inMatrixBracesLevel = 0;
+        $inFunctionBracesLevel = 0;
         foreach ($temp as &$value) {
             // @var string $value
             // Only replace in alternate array entries (i.e. non-quoted blocks)
+            //      so that conversion isn't done in string values
             if ($tKey = !$tKey) {
                 // Cell range reference in another sheet
                 $value = preg_replace('/\[\$?([^\.]+)\.([^\.]+):\.([^\.]+)\]/miu', '$1!$2:$3', $value);
@@ -65,7 +48,28 @@ abstract class BaseReader
                 // Convert references to defined names/formulae
                 $value = str_replace('$$', '', $value ?? '');
 
-                $value = Calculation::translateSeparator(';', ',', $value, $inBraces);
+                // Convert ODS function argument separators to Excel function argument separators
+                $value = Calculation::translateSeparator(';', ',', $value, $inFunctionBracesLevel);
+
+                // Convert ODS matrix separators to Excel matrix separators
+                $value = Calculation::translateSeparator(
+                    ';',
+                    ',',
+                    $value,
+                    $inMatrixBracesLevel,
+                    Calculation::FORMULA_OPEN_MATRIX_BRACE,
+                    Calculation::FORMULA_CLOSE_MATRIX_BRACE
+                );
+                $value = Calculation::translateSeparator(
+                    '|',
+                    ';',
+                    $value,
+                    $inMatrixBracesLevel,
+                    Calculation::FORMULA_OPEN_MATRIX_BRACE,
+                    Calculation::FORMULA_CLOSE_MATRIX_BRACE
+                );
+
+                $value = preg_replace('/COM\.MICROSOFT\./ui', '', $value);
             }
         }