2.1.1881 Part 4 Section, Val (Scroll bar position)

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

Excel restricts the value of this element to be at least 0 and at most 30000.

b.   The standard indicates that the Val element is used for scroll bars and spinners.

Excel also uses the Val element for scroll bars on combo boxes and list boxes.