2.1.588 Part 1 Section 18.3.1.1, anchor (Object Cell Anchor)

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a.   The standard states that any combination of sizeWithCells and moveWithCells is allowed.

Office does not implement the combination sizeWithCells with a value of true and moveWithCells with a value of false.

b.   The standard specifies that the z-order attribute is a valid attribute of the anchor element.

Excel ignores the z-order attribute.