@ERR returns the value ERR.
@ERR is useful in flagging errors in calculations. It is seldom used by itself. For example, @ERR used as an argument with @IF produces the value ERR when certain conditions exist, such as when a formula results in an unacceptable value (such as a negative monthly payment).
@IF(B14>3;@ERR;B14) = ERR, if the value in cell B14 is greater than 3.