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2.1.803 Part 4 Section 3.10.1.58, mpMap (Member Properties Map)

a. The standard states that @v is an index into the shared items table...

Office treats @v as an index into the cacheFields collection.

b. The standard states that the values of the v attribute are defined by the XML int datatype.

Excel restricts the value of this attribute to be at least 0 and at most equal to the value of the cacheFields count; the value of the memberPropertyField attribute on the cacheField pointed to by this value must be true.

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