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Intertwined spreadsheet matrices

Many spreadsheet tables can be represented by 5 intertwined matrices:

   Tit(1)    -> Title
   Tit(2)    -> Sub-title
   Tit(3)    -> Comments
NamLab(1,1)  Nam(1,1)  Nam(1,2)  NamLab(1,2)  Nam(1,3)  Nam(1,4)
   Lab(1,1)  Val(1,1)  Val(1,2)     Lab(1,2)  Val(1,3)  Val(1,4)
   Lab(2,1)  Val(2,1)  Val(2,2)     Lab(2,2)  Val(2,3)  Val(2,4)
NamLab(2,1)  Nam(2,1)  Nam(2,2)  NamLab(2,2)  Nam(2,3)  Nam(2,4)
   Lab(3,1)  Val(3,1)  Val(3,2)     Lab(3,2)  Val(3,3)  Val(3,4)
   Lab(4,1)  Val(4,1)  Val(4,2)     Lab(4,2)  Val(4,3)  Val(4,4)
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