plz help me to under ROW() inside index function, thx

I am trying to understand this formula (below) found in an finanical stmt, and I don't understand it, hopefully someone has patient to disect this formula and help me to understand, thx.


=+@INDEX(GPN!$B$1:$AA$39,ROW(),C$2) - The return cell value is in K13
=+@INDEX(GPN!$B$1:$AA$39,ROW(),D$2) - The return cell value is in X13
=+@INDEX(GPN!$B$1:$AA$39,ROW()+5,C$2) -

1. What does the =+@ do in the first formula? it gives the same result without it.

2. How does the row() work inside index()? I don't understand why the return cell is K13 or X13

=+@INDEX(GPN!$B$1:$AA$39,ROW()+5,C$2)

3. what does the +5 do?

Im pretty sure that +@ is redundant/not necessary, probably a hang over from Quatro or some other spreadsheet program

ROW() returns the row number that it resides in. In that formula, it will increase as the formula is copied down.. That is not what is causing the K13 or X13 return, that would be from whatever is ion C2 or D2
Try it on it's own and see for yourself.

The +5 is just adding 5 to the (returned) row number

Thanks for the feedback