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2.1.840 Part 1 Section 18.14.17, val (DDE Link Value)
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2.1.840 Part 1 Section 18.14.17, val (DDE Link Value)

a. The standard does not limit the length of the value of this element.

Excel restricts the value of this element to be at most 32767 characters.

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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