2.2.5.3.3 Cell
A cell specifies a single property in a row, section, or sheet.
Cells are specified by Cell_Type child elements of the Section_Type, Row_Type, ShapeSheet_Type, PageSheet_Type, StyleSheet_Type, and DocumentSheet_Type elements. The N attribute of a Cell_Type element specifies the name of the cell that identifies the property that it pertains to.
The V attribute of a Cell_Type element specifies the value of the property of the cell. The F attribute of a Cell_Type element specifies the formula expression of the property of the cell.
If the F attribute is present, the value of the property is used until it is replaced by a value from the most recent formula evaluation that does not result in an error value.