2.1.660 Part 1 Section 18.3.1.96, v (Cell Value)
a. The standard does not limit the length of the value of this element.
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Excel restricts the value of this element to be at most 32767 characters.
b. The standard does not place content restrictions on values based on the t attribute.
Office places the following value restrictions based on the cell type:
If the cell contains a string, the value shall be a zero-based index into the shared string table, pointing to the actual string value.
If the cell contains a number, the value shall be a textual representation of a double-precision floating point number.
If the cell contains a Boolean, the value shall be 1 to specify true and 0 to specify false.
If the cell contains an error, the value shall be one of the following text strings: #NULL!, #DIV/0!, #VALUE!, #REF!, #NAME?, #NUM!, or #N/A.
Cells containing formulas express the last calculated result of the formula in this element.
A spreadsheet application may use inline strings to bypass creating the shared string table. Inline strings are specified by the is element under the c element instead of the v element under the c element. Inline strings are specified in the same way a string would be expressed in the shared string table. See the is element ("[ISO/IEC-29500-1] §18.3.1.53; is") for an example.
c. The standard makes no mention of an xml:space attribute.
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Excel uses this attribute to specify, using the W3C space preservation rules, how white space should be handled for the element's contents; its allowed values are defined by the XML 1.0 specification.
d. The standard states that when the cell value is a date, that it is in ISO 8601 format.
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Office supports only a limited number of date formats possible using ISO 8601, as listed in the Notes field.