| Offset | Name | Size | Contents |
| 4 | colLast | 1 | Last column of the nonresident operand |
| 5 | colFirst | 1 | First column of the nonresident operand |
| 6 | rw | 2 | Row of the nonresident operand |
| 8 | OPER | var | OPER structure; see the following description |
| Offset | Name | Size | Contents |
| 0 | grbit | 1 | = 01h for a cell that contains a number |
| 1 | num | 8 | IEEE floating-point number |
| Offset | Name | Size | Contents |
| 0 | grbit | 1 | = 02h for a cell that contains a string |
| 1 | cch | 1 | Number of characters in the string |
| 2 | rgch | var | String |
| Offset | Name | Size | Contents |
| 0 | grbit | 1 | = 04h for a cell that contains a Boolean value |
| 1 | f | 2 | = 1 if TRUE = 0 if FALSE |
| 3 | (unused) | 6 | |
| Offset | Name | Size | Contents |
| 0 | grbit | 1 | = 10h for a cell that contains an error value |
| 1 | err | 2 | Error value |
| 3 | (unused) | 6 | |