2.1.1085 Part 1 Section 18.18.35, ST_Formula (Formula)
a. The standard does not limit the length of the contents of the ST_Formula simple type.
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Excel restricts the contents of this simple type to be at most 8192 characters.
b. The standard is missing reference to general formulas syntax and prose.
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In Excel, the ST_Formula simple type should have a reference to general formulas syntax and prose as defined in Formulas ("[ISO/IEC-29500-1] §18.17").