2.1.834 Part 4 Section 3.11.1.3, nc (New Cell Data)
a. The standard states that the values of the cm attribute are defined by the XML Schema unsignedInt datatype.
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Excel requires the value of this attribute to be 0.
b. The standard states that the values of the s attribute are defined by the XML Schema unsignedInt datatype.
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Excel requires the value of this attribute to be 0.
c. The standard states that the values of the ph attribute are defined by the XML Schema boolean datatype.
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Excel requires the value of this attribute to be 0 or false.
d. The standard states that the values of the vm attribute are defined by the XML Schema unsignedInt datatype.
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Excel requires the value of this attribute to be 0.
e. The standard states that the values of the t attribute are defined y the ST_CellType simple type.
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Excel limits the values of this attribute to be b, e, inlineStr, or n.
f. The standard states that the r attribute is optional.
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Excel requires this attribute.
g. The standard does not limit the length of the value of the child v element.
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Excel restricts the value of this child element to be at most 32767 characters.
h. The standard places no restrictions on the relationship between the values of the r attributes on the oc and nc elements.
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Excel requires that the value of the r attribute on the oc element match the value of the r attribute on the nc element.