2.1.1458 Part 1 Section 21.2.2.65, f (Formula)

a.   The standard states that the values of the f element are defined by the XML Schema string datatype.

Office requires the f element be a formula as defined in Formulas ("[ISO/IEC-29500-1] §18.17"). The maximum length of the decoded string shall not exceed 8192 characters.

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