Count if issuer cell contains "Monkey" or "Bananas" and OK/NG CM does not contain "OK 3" if OK 3 return 0.
=COUNTIFS(ISSUER@row, HAS(@cell, "Monkey", OR("Bananas", [OK/NG CM]@row, FIND("OK 3", @cell) = 0)))
Try this...
=COUNTIFS(ISSUER@row, OR(CONTAINS("Monkey", @cell), CONTAINS("Bananas", @cell)), [OK/NG CM]@row, FIND("OK 3", @cell) = 0)
ref must be one of: categoryID, siteSectionID, category, category/categoryID, category/name, category/description, category/url, category/allowedDiscussionTypes, locale, siteSection, siteSection/basePath, siteSection/contentLocale, siteSection/sectionGroup, siteSection/sectionID, siteSection/name, siteSection/description, siteSection/apps, siteSection/attributes, layoutViewType, discussionID, commentID, page, latest, sort, sortType, lookupSort, discussion, discussion/name, tags, breadcrumbs, discussionApiParams, serverDraftID, serverDraft.