* Independence: Spreadsheets explicitly rely upon mutable state for <strike>all</strike> some commonly-used operations (i.e., the value of cells).
* Statelessness: Non-independence implies non-statelessness.
* Deterministic: Non-independence implies non-determinism.
The reasoning for the last two point to an underlying problem with the criteria (removing the word "computation" from independence makes the three inter-reducible in any real-world machine). but yeah.
edit: all functions->some commonly-used operations
edit wrt downvotes: perhaps reserve judgement unless you've maintained a very large spreadsheet-based application written by non-programmers. Spreadsheets -- as most commonly used in practice -- do not meet the criteria above, except for the smallest/most trivial of applications. Period.
Now, perhaps the problem is the definition. Or perhaps the problem is that spreadsheets are awful at-scale (even assembly can be quite elegant for small problems or when usage is well-constrained). Or maybe both.