Christopher, I tried the "bank test.ods" file on the following version of 
OpenOffice:
ooo-build 3.2.0.10, Debian 1:3.2.0-7ubuntu4.2

The following symptoms were observed:

* Cell A31 (the DSUM) displayed "399" no matter what starting date I
entered in cell A3. In other words, it didn't matter whether all of the
dates were before TODAY() or after TODAY(), the DSUM would always yield
the same as SUM (in other words, evaluating TRUE on every single row).

* As soon as I changed cell A44 (the Day comparison) from a
CONCATENATE() call to a string literal (">40598" in the case of today,
2/24/2011), cell A31 would suddenly begin showing the correct value.

* As soon as I change A44 back to a CONCATENATE(), the DSUM again
evaluates TRUE for every row and outputs 399.


This symptom is slightly different from what I observed in the example I 
attached in #7 above. In that example (and my own financial workbook here at 
home), the DSUM yields FALSE for every row if the comparison is based on 
anything besides a string literal, thus causing the DSUM to always output zero 
(0).

I'm confused as to why you used LibreOffice to provide feedback on this
bug. This bug is specifically related to the Ubuntu build of OpenOffice.
It is my understanding that even the original OpenOffice 3.2 codebase
doesn't exhibit this bug, so it wouldn't surprise me if LibreOffice does
not exhibit the same symptoms as Ubuntu OpenOffice.

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Bugs, which is subscribed to Ubuntu.
https://bugs.launchpad.net/bugs/587209

Title:
  DSUM() does not recognise concatenated values  for search criteria in
  OO 3.2 (does in 3.1 and windows OO 3.2)

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