2.1.1438 Part 4 Section 188.8.131.52, xfrm (2D Transform for Graphic Frames)
For additional notes that apply to this portion of the standard, please see the notes for xfrm, §184.108.40.206(a).
a. The standard includes attributes flipH, flipV and rot for the xfrm element.
Excel does not support these attributes for graphic frames. Any value loaded for these attributes will not be written to the file when saved.
b. The standard includes ext and off as child elements of xfrm.
The ext and off elements are used by Excel only if the graphic frame is inside of a group. If the graphic frame is not inside of a group, Excel will always output 0 for the attribute values of both elements.