Excel formula to do the simple division of 2 cells uses a = +


I've been sent a excel spreadsheet to replicate in SSRS and the calculations used are set out differently to anything I have ever seen. for example

=+E2/E3 = 100

This gives the same result as =E2/E3, so to me the + does noting?

Just want to understand why the + has been added and if it does anything? I've googled it but cant seem to find an answer.

in Excel + is equal to = at the start of a formula. Some people use + and not =, I have no idea why, maybe a hang up from Lotus notes. Just assume it is equal to =, if its the first operator in the formula, in fact if you just type +, excel adds the =, so you get =+

Odd i know.