=SI(NBVAL(K9:M9)=1;"";SI(ET(K9<>"";L9<>"");SI(ABS(L9)>ABS(K9);"ì";SI(ABS(L9)<ABS(K9);"î";"è"));SI(ET(K9<>"";M9<>"");SI(ABS(M9)>ABS(K9);"ì";SI(ABS(K9)<ABS(M9);"î";"è"));SI(ET(M9<>"";L9<>"");SI(ABS(L9)>ABS(M9);"ì";SI(ABS(L9)<ABS(M9);"î";"è"));SI(NBVAL(K9:M9)=3;SI(ABS(M9)>ABS(L9);"ì";SI(ABS(M9)<ABS(L9);"î";"è"));"")))))