Public ArgsDict As New Collection, FndArgsDict As New Collection
Public Declare Function GetMem4 Lib "msvbvm60" (Src As Any, Dst As Any) As Long

Function GetFullFrml(cell, Optional opt As Integer = 0)
    Dim frml, frml2, frml3, a, b, key, item
    
    frml = cell.Formula
    GetArgs frml 'получение аргументов (имен ячеек) и формул в коллекции ArgsDict, FndArgsDict
    frml2 = frml
    For a = 1 To ArgsDict.Count
          key = ColKey(a, ArgsDict)
          item = ArgsDict(a)
          frml2 = Replace(frml2, key, item)
    Next
    frml3 = frml2
    For a = 1 To FndArgsDict.Count
        key = ColKey(a, FndArgsDict)
        item = FndArgsDict(a)
        frml3 = Replace(frml3, key, item)
    Next
    
    Select Case opt
        Case 0: GetFullFrml = frml2
        Case 1: GetFullFrml = frml3
        Case 2: GetFullFrml = Mid(frml3 & " = " & cell.Value, 2)
    End Select
    
End Function

Sub GetArgs(ByVal frml)
    Dim Arg, frml2 As String
    Static RE As New RegExp, varInit As Boolean
    With RE
        'регулярное выражение для определения имен(ссылок) ячеек в формуле
        If Not varInit Then .Global = True: .Pattern = "[A-Z]{1,3}[0-9]{1,7}": varInit = True
        For Each Arg In .Execute(frml)
            frml2 = NormalizeFrml(Range(Arg).Formula)
            If .Test(frml2) Then
                'ArgsDict(Arg & "") = frml2
                CollAdd ArgsDict, Arg, frml2
                GetArgs frml2
            Else
                'FndArgsDict(Arg & "") = frml2
                CollAdd FndArgsDict, Arg, frml2
            End If
        Next
    End With
End Sub

Function NormalizeFrml(frml)
    If InStr(frml, "=") Then
        NormalizeFrml = "(" & Replace(frml, "=", "") & ")"
    Else
        NormalizeFrml = frml
    End If
End Function

Sub CollAdd(ByRef c As Collection, k As Variant, V As Variant) 'https://stackoverflow.com/questions/32180457/change-value-of-an-item-in-a-collection-in-a-dictionary
    On Error Resume Next
    With c
      .Remove k
      On Error GoTo 0
      .Add V, k
    End With
End Sub

Function ColKey(ByVal Index As Long, Col As Collection) As String 'https://www.cyberforum.ru/visual-basic/thread1096760.html
    Dim lpSTR As Long, Ptr As Long, key As String
    If Col Is Nothing Then Exit Function
    Select Case Index
    Case Is < 1, Is > Col.Count: Exit Function
    Case Else
        Ptr = ObjPtr(Col)
        Do While Index
            GetMem4 ByVal Ptr + 24, Ptr
            Index = Index - 1
        Loop
    End Select
    lpSTR = StrPtr(key)
    GetMem4 ByVal Ptr + 16, ByVal VarPtr(key)
    ColKey = key
    GetMem4 lpSTR, ByVal VarPtr(key)
End Function