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2.1.613 Part 1 Section 18.3.1.43, formula (Formula)

a. The standard states that the content of this element is a formula whose calculated value specifies the criteria for the conditional formatting rule.

If the parent element for formula is rdn ("[ISO/IEC-29500-1] §18.11.1.13; rdn"), then the formula element represents a formula for a defined name and is defined by the grammar in Name Formulas (§3.2.3.1.4, Name Formulas).

If the parent element for formula is cfRule ("[ISO/IEC-29500-1] §18.3.1.10; cfRule"), then the formula element represents a formula for a conditional formatting rule, and is defined by the grammar in Conditional Formatting Formulas (§3.2.3.1.2, Conditional Formatting Formulas).

b. The standard makes no mention of an xml:space attribute.

Excel uses this attribute to specify, using the W3C space preservation rules, how white space should be handled for the element's contents; its allowed values are defined by the XML 1.0 specification.

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