2.1.1342 Part 1 Section 20.1.10.74, ST_TextPoint (Text Point)

a.   The standard states that the ST_TextPoint simple type specifies a font size in hundredths of a point.

Office uses this simple type to store a size in hundredths of a point.

b.   The standard states that ST_TextPoint is read and written as a length followed by a unit, or as hundredths of a point with no unit present.

Office will read either a length followed by a unit or hundredths of a point with no unit present, but will write only as hundredths of a point when no units are present.