The "note" for this error value appears to define required behavior, not informative remarks

Make the contents of the note be part of the main text, not as a note.

"#DIV/0!" Part 4, Section 3.17.3

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Proposed Disposition of DIS 29500 Comment US-0168 (Modified: 2007-11-21) Agreed; the following change will be made to the table entry for #DIV/0! in Part 4, ยง3.17.3, page 2521, lines 1: Error Value Reason for Occurrence #DIV/0! Intended to indicate when any number, including zero, is divided by zero. [Note: However, any error code divided by zero results in that error code. end note] Intended to indicate when any number (including zero) or any error code is divided by zero. Similar Comments: CO-0153 , FR-0438 , GB-0362 , GR-0098 ,

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