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diff --git a/reportbuilder/java/org/libreoffice/report/pentaho/layoutprocessor/FormatValueUtility.java b/reportbuilder/java/org/libreoffice/report/pentaho/layoutprocessor/FormatValueUtility.java
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+/*
+ * This file is part of the LibreOffice project.
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ *
+ * This file incorporates work covered by the following license notice:
+ *
+ *   Licensed to the Apache Software Foundation (ASF) under one or more
+ *   contributor license agreements. See the NOTICE file distributed
+ *   with this work for additional information regarding copyright
+ *   ownership. The ASF licenses this file to you under the Apache
+ *   License, Version 2.0 (the "License"); you may not use this file
+ *   except in compliance with the License. You may obtain a copy of
+ *   the License at http://www.apache.org/licenses/LICENSE-2.0 .
+ */
+
+package org.libreoffice.report.pentaho.layoutprocessor;
+
+import org.libreoffice.report.OfficeToken;
+import org.libreoffice.report.pentaho.OfficeNamespaces;
+import org.libreoffice.report.pentaho.model.FormattedTextElement;
+import org.libreoffice.report.pentaho.model.ReportElement;
+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.DataRow;
+import org.jfree.report.DataSourceException;
+import org.jfree.report.data.DefaultDataFlags;
+import org.jfree.report.expressions.Expression;
+import org.jfree.report.expressions.FormulaExpression;
+import org.jfree.report.flow.FlowController;
+import org.jfree.report.flow.layoutprocessor.LayoutController;
+import org.jfree.report.flow.layoutprocessor.LayoutControllerUtil;
+import org.jfree.report.flow.layoutprocessor.SectionLayoutController;
+import org.jfree.report.structure.Element;
+import org.jfree.report.structure.Group;
+import org.jfree.report.structure.DetailSection;
+
+import org.pentaho.reporting.libraries.formula.lvalues.ContextLookup;
+import org.pentaho.reporting.libraries.formula.lvalues.LValue;
+
+/**
+ * Creation-Date: 06.06.2007, 17:03:30
+ *
+ */
+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";
+    private 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, "date");
+            ret = formatDate((Date) value);
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, "date-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, "void");
+        }
+        return ret;
+    }
+
+    public static void applyValueForCell(final Object value, final AttributeMap variableSection, final String valueType)
+    {
+        if (value instanceof Time)
+        {
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE_TYPE, "time");
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, "time-value", formatTime((Time) value));
+        }
+        else if (value instanceof java.sql.Date)
+        {
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE_TYPE, "date");
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, "date-value", formatDate((Date) value));
+        }
+        else if (value instanceof Date)
+        {
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE_TYPE, "date");
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, "date-value", formatDate((Date) value));
+        }
+        else if (value instanceof BigDecimal)
+        {
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE_TYPE, "float");
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE, String.valueOf(value));
+        }
+        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)
+        {
+            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");
+            }
+            // work around fdo#68024
+            //variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, STRING_VALUE, String.valueOf(value));
+        }
+        else
+        {
+            variableSection.setAttribute(OfficeNamespaces.OFFICE_NS, VALUE_TYPE, "void");
+        }
+    }
+
+    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.config("Formula '" + formulaExpression.getFormula() + "' evaluated to null.");
+            return null;
+        }
+        else if (result instanceof DataFlags)
+        {
+            return (DataFlags) result;
+        }
+        else
+        {
+            return new DefaultDataFlags(null, result, true);
+        }
+    }
+
+    public static boolean shouldPrint(final LayoutController ref, final ReportElement text)
+        throws DataSourceException
+    {
+        final boolean isValueChanged;
+        if (ref instanceof AbstractReportElementLayoutController)
+            isValueChanged=((AbstractReportElementLayoutController)ref).isValueChanged();
+        else if (ref instanceof TableCellLayoutController)
+            isValueChanged=((TableCellLayoutController)ref).isValueChanged();
+        else
+            throw new AssertionError("org.libreoffice.report.pentaho.layoutprocessor.FormatValueUtility.shouldPrint expects an implementor of isValueChanged as first argument");
+
+        // Tests we have to perform:
+        // 1. If repeated values are supposed to be printed, then print.
+        //    (this is always the case for static text and static elements)
+        // 2. If value changed, then print.
+        // 3. If (printing should be forced on group change AND group changed), then print
+        if ( !(    isValueChanged
+                || text.isPrintRepeatedValues()
+                || ( text.isPrintWhenGroupChange() && isGroupChanged(ref) )))
+        {
+            return false;
+        }
+
+        final Expression dc = text.getDisplayCondition();
+        if (dc != null)
+        {
+            final Object o = LayoutControllerUtil.evaluateExpression(ref.getFlowController(), text, dc);
+            if (Boolean.FALSE.equals(o))
+            {
+                return false;
+            }
+        }
+
+        return true;
+    }
+
+    private static boolean isGroupChanged(LayoutController ref)
+    {
+        // search the group.
+        final SectionLayoutController slc = findGroupOrDetail(ref);
+        if (slc == null)
+        {
+            // {Page, Report} x {Header, Footer} have no usable iteration count
+            // err on the side of showing them rather than not showing them
+            return true;
+        }
+
+        // we are in the first iteration, so yes, the group has changed recently.
+        return slc.getIterationCount() == 0;
+    }
+
+    private static SectionLayoutController findGroupOrDetail(LayoutController ref)
+    {
+        LayoutController parent = ref.getParent();
+        while (parent != null)
+        {
+            if (!(parent instanceof SectionLayoutController))
+            {
+                parent = parent.getParent();
+            }
+            else
+            {
+                final SectionLayoutController slc = (SectionLayoutController) parent;
+                final Element element = slc.getElement();
+                if (!(element instanceof Group || element instanceof DetailSection))
+                {
+                    parent = parent.getParent();
+                }
+                else
+                {
+                    return (SectionLayoutController) parent;
+                }
+            }
+        }
+        return null;
+    }
+
+    public static boolean isReferenceChanged(LayoutController ref, final LValue lValue)
+    {
+        if (lValue instanceof ContextLookup)
+        {
+            final ContextLookup rval = (ContextLookup) lValue;
+            final String s = rval.getName();
+            final DataRow view = ref.getFlowController().getMasterRow().getGlobalView();
+            try
+            {
+                final DataFlags flags = view.getFlags(s);
+                if (flags != null && flags.isChanged())
+                {
+                    return true;
+                }
+            }
+            catch (DataSourceException e)
+            {
+                // ignore .. assume that the reference has not changed.
+            }
+        }
+        final LValue[] childValues = lValue.getChildValues();
+        for (int i = 0; i < childValues.length; i++)
+        {
+            final LValue value = childValues[i];
+            if (isReferenceChanged(ref, value))
+            {
+                return true;
+            }
+        }
+        return false;
+    }
+
+}