#!/usr/bin/perl -w

my ($row, $col, $lrow, $lcol) = (0, 0, 0, 0);

while (<>) 
{
    chomp;
    if (s/<Row (\d+)>//) {
        $row = $1;
        $col = 0;
    }
    $col = $1 if s/<Cell (\d+)>//;
    my $newcell = (($row != $lrow) || ($col != $lcol));
    $lrow = $row;
    $lcol = $col;
    
    #s/R\[(-?\d+)\]C\[(-?\d+)\]/Cell[${row} + \1, ${col} + \2]/g;
    s{R\[(-?\d+)\]C\[(-?\d+)\]} {
        my $r = $row + $1;
        my $c = $col + $2;
        qq[\$cell_${r}_${c}];
    }egis;
    s/\&/./g;
    
    next unless $_ && $row && $col;
    print "\$cell_${row}_${col} = " if ($newcell);
    print "$_;\n";
}