2.1.596 Part 1 Section 18.3.1.11, cfvo (Conditional Format Value Object)
a. The standard describes @val as type ST_Xstring.
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Office assumes that @val is restricted by valid Conditional Format Formulas as defined in Formulas ("[ISO/IEC-29500-1] §18.17").
b. The standard does not state any restrictions on the value of the type attribute.
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In Office, if the parent element is iconSet, the type attribute cannot have values of min or max.