let
    fMakeExcelLink = (         P_LINK           as nullable text,
                      optional P_LINK_TEXT      as nullable text) as text =>
        let
            Link     = if P_LINK      = null then ""   else P_LINK,
            LinkText = if P_LINK_TEXT = null then 
                            try fP("LINK_SYMBOL") otherwise P_LINK
                       else 
                            P_LINK_TEXT,
            Result   = "=ГИПЕРССЫЛКА(""" & Link & """;""" & LinkText & """)"
        in
            Result
in
    fMakeExcelLink