2.1.842 Part 1 Section 18.14.19, values (DDE Name Values)
a. The standard allows the cols attribute to be unbounded.
Excel limits the value to be in the range 1 to 16384 inclusive.
b. The standard allows the rows attribute to be unbounded.
Excel limits the value to be in the range 1 to 1048576, inclusive.
c. The standard does not specify the relationship of the value elements to the cols and rows attributes.
Excel requires that the number of value elements must be equal to rows times cols and that value elements appear in row-major order.