Cell Table

<row r="2" spans="2:4" customFormat="1">
  <c r="B2" s="1" t="s">
    <v>19</v>
  </c>
  <c r="C2" s="1" t="s">
    <v>20</v>
  </c>
  <c r="D2" s="1" t="s">
    <v>21</v>
  </c>
</row>

The first cell in our spreadsheet that contains data is B2. The XML indicates that it is of type 'string' (t="s"). This indicates that the numeric value found inside the <v> element is an index to a string in the string table rather than an actual number in the spreadsheet. The value for cell B2 is '19'. The 19th entry in the shared string table (counting the first entry as 0) has a value of "Country". Therefore, cell B2 contains the word "Country".

<row r="3" spans="2:4" customFormat="1">
  <c r="B3" t="s">
    <v>0</v>
  </c>
  <c r="C3" t="s">
    <v>1</v>
  </c>
  <c r="D3">
    <f t="shared" ref="D3:D18" ca="1" si="0">ROUND(()*1000,2)</f>
    <v>374.9</v>
  </c>
</row>

Cell B3 (<c @r="B3"…>) is also of type string, and the '0' inside the <v> element refers to the 0th item in the string table, which corresponds to the string value "". Cell C3 is a string type of cell and references the shared string found in position 1 in the string table, corresponding to the value "". Cell D3 contains an <f> element, indicating a formula.

<row r="4" spans="2:4" customFormat="1">
  <c r="B4" t="s">
    <v>0</v>
  </c>
  <c r="C4" t="s">
    <v>2</v>
  </c>
  <c r="D4">
    <f t="shared" ca="1" si="0"/>
    <v>452.82</v>
  </c>
</row>

Examining the cell table entries for the data in row 4 of the spreadsheet, we see that cell B4 also contains the string value "". This is the 2nd occurrence of the value "" in this example. Since this value only occurs once in the string table, again the cell is using an index of 0 to reference the string item in the string table. Cell C4 is of type string and an index value of '2' indicates that "" is the value of this cell.