Bastiaan J. Braams, thank you for reporting this and helping making Ubuntu 
better. Regarding this report:
- This is a clearcut upstream issue. You are welcome to send this to the 
developers of the software by following the instructions at 
http://wiki.documentfoundation.org/BugReport . If you have done so, please tell 
us the number of the upstream bug (or the link), so we can add a bugwatch that 
will inform us about its status.
- Marking LibreOffice Packaging and libreoffice (Ubuntu) => Won't Fix Wishlist. 
This does not mean the issue will not be cared about, but if it is cared about 
(even by Ubuntu/Canonical contributors), it is done upstream at LibreOffice.

** Description changed:

+ 1) lsb_release -rd
+ Description:  Ubuntu Trusty Tahr (development branch)
+ Release:      14.04
+ 
+ 2) apt-cache policy libreoffice-calc
+ libreoffice-calc:
+   Installed: 1:4.1.3-0ubuntu3
+   Candidate: 1:4.1.3-0ubuntu3
+   Version table:
+  *** 1:4.1.3-0ubuntu3 0
+         500 http://us.archive.ubuntu.com/ubuntu/ trusty/main amd64 Packages
+         100 /var/lib/dpkg/status
+ 
  I am using Ubuntu 12.04.3 LTS and within that LibreOffice 3.5.7.2, Build
- ID: 350m1(Build:2). This report concerns LibreOffice Calc; functions
- roundup, rounddown, trunc, ceiling, floor, int, even and odd.
+ ID: 350m1(Build:2) but this is also reproducible in LO Trunk
+ 4.3.0.0.alpha0+ on Windows Vista:
  
- Let y=power(2,50)+1 and please note that all integers up to power(2,53)
- are exactly representable. Therefore I expect that rounding y to integer
- will return y exactly, for any of the functions roundup, rounddown,
- trunc, ceiling, floor and int. I also expect that even(y)=y+1 and
- odd(y)=y.
+ What is expected to happen at a terminal:
+ cd ~/Desktop && wget 
https://bugs.launchpad.net/ubuntu/+source/libreoffice/+bug/1261048/+attachment/3942054/+files/LibreOfficeRoundingIssues.ods
 && localc --nologo LibreOfficeRoundingIssues
  
- Actual results: functions roundup(y,0), rounddown(y,0), trunc(y,0),
- ceiling(y,1), floor(y,1) and int(y) all return y+5. Moreover, even(y)=y
- and odd(y)=y+6 according to Calc.
+ Is that for cell D5 is it 0.
  
- (Note that the second argument to roundup, rounddown and trunc indicates
- number of places behind the decimal symbol and the second argument to
- ceiling and floor indicates the unit.)
+ What happens instead is that it is 5. This would be an issue with Calc
+ numerical precision, as the actual outcome of 5 is also the same with
+ Excel.
  
- There are similar problems with these rounding functions when rounding
- to some number (>0) of places behind the decimal symbol.
- 
- Example:
- 
https://bugs.launchpad.net/ubuntu/+source/libreoffice/+bug/1261048/+attachment/3942054/+files/LibreOfficeRoundingIssues.ods
+ WORKAROUND: Use gnumeric:
+ apt-cache policy gnumeric
+ gnumeric:
+   Installed: 1.12.9-1
+   Candidate: 1.12.9-1
+   Version table:
+  *** 1.12.9-1 0
+         500 http://us.archive.ubuntu.com/ubuntu/ trusty/universe amd64 
Packages
+         100 /var/lib/dpkg/status
  
  ---
  ApportVersion: 2.0.1-0ubuntu17.6
  Architecture: i386
  DistroRelease: Ubuntu 12.04
  InstallationMedia: Ubuntu 12.04.3 LTS "Precise Pangolin" - Release i386 
(20130820.1)
  MarkForUpload: True
  Package: libreoffice 1:3.5.7-0ubuntu5
  PackageArchitecture: i386
  ProcEnviron:
   TERM=xterm
   PATH=(custom, no user)
   LANG=en_US.UTF-8
   SHELL=/bin/bash
  ProcVersionSignature: Ubuntu 3.8.0-35.50~precise1-generic 3.8.13.13
  Tags:  precise running-unity
  Uname: Linux 3.8.0-35-generic i686
  UpgradeStatus: No upgrade log present (probably fresh install)
  UserGroups: adm cdrom dip lpadmin plugdev sambashare sudo

** Changed in: libreoffice (Ubuntu)
   Importance: Undecided => Wishlist

** Changed in: libreoffice (Ubuntu)
       Status: Incomplete => Won't Fix

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https://bugs.launchpad.net/bugs/1261048

Title:
  Wrong results from rounding functions for large argument

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