2.1.990 Part 1 Section 18.17.7.204, MATCH
a. The standard states that if no match is found, #NUM! is returned.
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In Office, #N/A is returned if no match is found.
b. The standard does not place any restrictions on the dimensions of argument lookup-array.
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In Office, argument lookup-array must be an array or range with only one row or only one column, else #N/A is returned.