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>

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.