2.1.1872 Part 4 Section 19.4.2.27, FmlaMacro (Reference to Custom Function)
a. The standard indicates that the FmlaMacro element applies to an object but does not explicitly define a set of valid objects.
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Excel supports FmlaMacro on objects defined by all values of the ST_ObjectType simple type except LineA, Note and RectA.
b. The standard states that the values of this element are defined by the XML Schema string datatype.
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Office defines the values of this element with the ST_Macro (§3.9.2, ST_Macro) simple type.