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diff --git a/reportbuilder/java/com/sun/star/report/pentaho/layoutprocessor/FormatValueUtility.java b/reportbuilder/java/com/sun/star/report/pentaho/layoutprocessor/FormatValueUtility.java
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+/*************************************************************************
+ *
+ * DO NOT ALTER OR REMOVE COPYRIGHT NOTICES OR THIS FILE HEADER.
+ *
+ * Copyright 2000, 2010 Oracle and/or its affiliates.
+ *
+ * OpenOffice.org - a multi-platform office productivity suite
+ *
+ * This file is part of OpenOffice.org.
+ *
+ * OpenOffice.org is free software: you can redistribute it and/or modify
+ * it under the terms of the GNU Lesser General Public License version 3
+ * only, as published by the Free Software Foundation.
+ *
+ * OpenOffice.org is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+ * GNU Lesser General Public License version 3 for more details
+ * (a copy is included in the LICENSE file that accompanied this code).
+ *
+ * You should have received a copy of the GNU Lesser General Public License
+ * version 3 along with OpenOffice.org.  If not, see
+ * <http://www.openoffice.org/license.html>
+ * for a copy of the LGPLv3 License.
+ *
+ ************************************************************************/
+package com.sun.star.report.pentaho.layoutprocessor;
+
+import com.sun.star.report.OfficeToken;
+import com.sun.star.report.pentaho.OfficeNamespaces;
+import com.sun.star.report.pentaho.model.FormattedTextElement;
+import java.math.BigDecimal;
+
+import java.sql.Time;
+
+import java.text.SimpleDateFormat;
+
+import java.util.Date;
+
+import org.jfree.layouting.util.AttributeMap;
+import org.jfree.report.DataFlags;
+import org.jfree.report.DataSourceException;
+import org.jfree.report.data.DefaultDataFlags;
+import org.jfree.report.expressions.FormulaExpression;
+import org.jfree.report.flow.FlowController;
+import org.jfree.report.flow.layoutprocessor.LayoutControllerUtil;
+
+import org.pentaho.reporting.libraries.formula.util.HSSFDateUtil;
+
+/**
+ * Creation-Date: 06.06.2007, 17:03:30
+ *
+ * @author Thomas Morgner
+ */
+public class FormatValueUtility
+{
+
+    private static final String BOOLEAN_VALUE = "boolean-value";
+    private static final String STRING_VALUE = "string-value";
+    public static final String VALUE_TYPE = "value-type";
+    public static final String VALUE = "value";
+    private static SimpleDateFormat dateFormat;
+    private static SimpleDateFormat timeFormat;
+
+    private FormatValueUtility()
+    {
+    }
+
+    public static String applyValueForVariable(final Object value, final AttributeMap variableSection)
+    {
+        String ret = null;
+        if (value instanceof Time)
+        {
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE_TYPE, "time");
+            ret = formatTime((Time) value);
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, "time-value", ret);
+        }
+        else if (value instanceof java.sql.Date)
+        {
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE_TYPE, "date");
+            ret = formatDate((Date) value);
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, "date-value", ret);
+        }
+        else if (value instanceof Date)
+        {
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE_TYPE, "float");
+            ret = HSSFDateUtil.getExcelDate((Date) value, false, 2).toString();
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE, ret);
+        }
+        else if (value instanceof Number)
+        {
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE_TYPE, "float");
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE, String.valueOf(value));
+        }
+        else if (value instanceof Boolean)
+        {
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE_TYPE, "boolean");
+            if (Boolean.TRUE.equals(value))
+            {
+                variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, BOOLEAN_VALUE, OfficeToken.TRUE);
+            }
+            else
+            {
+                variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, BOOLEAN_VALUE, OfficeToken.FALSE);
+            }
+        }
+        else if (value != null)
+        {
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE_TYPE, "string");
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, STRING_VALUE, String.valueOf(value));
+        }
+        else
+        {
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE_TYPE, "string");
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, STRING_VALUE, "");
+        }
+        return ret;
+    }
+
+    public static void applyValueForCell(final Object value, final AttributeMap variableSection, final String valueType)
+    {
+        if (value instanceof Time)
+        {
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, "time-value", formatTime((Time) value));
+        }
+        else if (value instanceof java.sql.Date)
+        {
+            if ("float".equals(valueType))//@see http://qa.openoffice.org/issues/show_bug.cgi?id=108954
+            {
+                variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE, HSSFDateUtil.getExcelDate((Date) value, false, 2).toString());
+            }
+            else
+            {
+                variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, "date-value", formatDate((Date) value));
+            }
+        }
+        else if (value instanceof Date)
+        {
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE_TYPE, "float");
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE, HSSFDateUtil.getExcelDate((Date) value, false, 2).toString());
+        }
+        else if (value instanceof BigDecimal)
+        {
+            if ("date".equals(valueType))
+            {
+                variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, "date-value", formatDate(HSSFDateUtil.getJavaDate((BigDecimal) value, false, 0)));
+            }
+            else
+            {
+                variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE, String.valueOf(value));
+            }
+        }
+        else if (value instanceof Number)
+        {
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE, String.valueOf(value));
+        }
+        else if (value instanceof Boolean)
+        {
+            if ("float".equals(valueType))
+            {
+                float fvalue = Boolean.TRUE.equals(value) ? 1 : 0;
+                variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE, String.valueOf(fvalue));
+            }
+            else
+            {
+                if (Boolean.TRUE.equals(value))
+                {
+                    variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, BOOLEAN_VALUE, OfficeToken.TRUE);
+                }
+                else
+                {
+                    variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, BOOLEAN_VALUE, OfficeToken.FALSE);
+                }
+            }
+        }
+        else if (value != null)
+        {
+            try
+            {
+                final Float number = Float.valueOf(String.valueOf(value));
+                applyValueForCell(number, variableSection, valueType);
+                return;
+            }
+            catch (NumberFormatException e)
+            {
+            }
+            if (!"string".equals(valueType))
+            {
+                variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE_TYPE, "string");
+                //variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE, String.valueOf(value));
+            }
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, STRING_VALUE, String.valueOf(value));
+        }
+        else
+        {
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, STRING_VALUE, "");
+        }
+    }
+
+    private static synchronized String formatDate(final Date date)
+    {
+        if (dateFormat == null)
+        {
+            dateFormat = new SimpleDateFormat("yyyy-MM-dd'T'HH:mm:ss'.'S'Z'");
+        }
+        return dateFormat.format(date);
+    }
+
+    private static synchronized String formatTime(final Date date)
+    {
+        if (timeFormat == null)
+        {
+            timeFormat = new SimpleDateFormat("'PT'HH'H'mm'M'ss'S'");
+        }
+        return timeFormat.format(date);
+    }
+
+    public static DataFlags computeDataFlag(final FormattedTextElement element,
+            final FlowController flowController)
+            throws DataSourceException
+    {
+        // here it is relatively easy. We have to evaluate the expression, convert
+        // the result into a string, and print that string.
+        final FormulaExpression formulaExpression = element.getValueExpression();
+        final Object result = LayoutControllerUtil.evaluateExpression(flowController, element, formulaExpression);
+        if (result == null)
+        {
+            // ignore it. Ignoring it is much better than printing 'null'.
+            // LOGGER.debug("Formula '" + formulaExpression.getFormula() + "' evaluated to null.");
+            return null;
+        }
+        else if (result instanceof DataFlags)
+        {
+            return (DataFlags) result;
+        }
+        else
+        {
+            return new DefaultDataFlags(null, result, true);
+        }
+    }
+}