2.1.922 Part 1 Section 18.17.7.78, DAY

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a.   The standard includes the example “DAY(DATE(2006,0,2)) results in 31”, which is inconsistent with the defined behaviors for the DAY ("[ISO/IEC-29500-1] §18.17.7.78; DAY") and DATE ("[ISO/IEC-29500-1] §18.17.7.74; DATE") functions.

Excel implements the standard as written, and returns 2.