Cell Reference Style

A workbook saved with reference style A1 (§3.17.2.3.1), shall have the refMode attribute of the calcPr element (§3.2.2) in the Workbook part's XML omitted or set to A1. A workbook saved with reference style R1C1 (§3.17.2.3.2) shall have that refMode attribute set to R1C1. [Example: With R1C1 mode set, here is how the XML might look:

<workbook …>
…
<calcPr calcId="122211" fullCalcOnLoad="1" refMode="R1C1"/>
…
</workbook>

end example]

Regardless of the value of the refMode attribute, cell references shall be stored in XML in the A1 form. [Note: This attribute's value tells an implementation which reference style to use at runtime. end note]