2.1.842 Part 1 Section 18.14.8, externalLink (External Reference)
a. The standard states that the extLst child element is mutually exclusive with the externalBook, ddeLink, and oleLink child elements.
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Excel allows an extLst child element to follow an externalBook, ddeLink, or oleLink child element.
b. The standard states that externalList element can be empty.
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Excel requires that an externalList element must contain one of externalBook, ddeLink, or oleLink.