Array Formulas

An array-entered formula shall be represented in XML just like other formulas, except that the array-entered formula’s <f> element shall contain an attribute @t, whose value shall be array.

For a single-cell formula, the @r attribute shall designate that cell.
example: : Consider the array formula SUM(C11:C12*D11:D12). The corresponding XML might be as follows:
<row r="11" spans="2:4" ht="300">
  <c r="B11" s="16">
    <f t="array" r="B11">SUM(C11:C12*D11:D12)</f>
    <v>110</v>
  </c>
  <c r="C11" s="4">
    <v>10</v>
  </c>
  <c r="D11" s="0">
    <v>3</v>
  </c>
</row>
<row r="12" spans="2:4" ht="285">
  <c r="C12" s="4">
    <v>20</v>
  </c>
  <c r="D12" s="0">
    <v>4</v>
  </c>
</row>

As this formula is a single-cell formula, the @r attribute contains the name of that cell, B11. ]

For a multi-cell formula, the @r attribute of the top-left cell of the range of cells to which that formula applies shall designate the range of cells to which that formula applies. The <c> elements for all cells except the top-left cell in that range shall not have an @f element; however, they shall each have a <v> element.
example: : Consider the array formula A1:A3*B1:B3, which is applied to the cell range C1:C3. The corresponding XML might be as follows:
<row r="1" spans="1:3">
  <c r="A1" s="0">
    <v>112</v>
  </c>
  <c r="B1" s="0">
    <v>2.34</v>
  </c>
  <c r="C1" s="0">
    <f t="array" r="C1:C3">A1:A3*B1:B3</f>
    <v>262.08</v>
  </c>
</row>
<row r="2" spans="1:3">
  <c r="A2" s="0">
    <v>209</v>
  </c>
  <c r="B2" s="0">
    <v>1.28</v>
  </c>
  <c r="C2" s="0">
    <v>267.52</v>
  </c>
</row>
<row r="3" spans="1:3">
  <c r="A3" s="0">
    <v>128</v>
  </c>
  <c r="B3" s="0">
    <v>3.12</v>
  </c>
  <c r="C3" s="0">
    <v>399.36</v>
  </c>
</row>

As this formula is a multi-cell formula, the @r attribute of cell C1 contains the name of that cell range, C1:C3, and cells C2 and C3 do not have an <f> element. ]