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A typical spreadsheet table

Many spreadsheet tables can be represented by 5 matrices:


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