FR CBE general question

Hi all,

I wanted to ask a question regarding the workings in FR in the CBE. I sat AA (CBA) in June and there were no excel spreadsheets. There were some minor calculations but obviously the excel spreadsheet was not needed as 95% of the answer was text-based.

In FR we are given an excel spreadsheet to include balance sheets, P&L etc. So far, all of the past papers I have attempted, I did in excel and not on paper. I include the working numbers in the cell along with that issue is being dealt. However, when we are finalizing the balance sheet/P&L, I can just do =D4+D5 (an example). Should I include the working number again when I prepare the financial statements or =D4+D5 will suffice (as the examiner can see which cells I linked)?

Thank you.