Scalar Formulas

A scalar formula shall be represented in a worksheet's XML by an <f> element that contains the text of the formula, and a <v> element that contains the text version of the last computed value for that formula. This pair of elements shall be inside a <c> element, which is, in turn, shall be inside a <row> element.
example: : Consider the scalar formula SQRT(C2^2+D2^2), where C2 refers to a cell containing the number 12.5, and D2 refers to a cell containing the number 9.6. The corresponding XML might be as follows:
<row r="2" spans="2:4">
  <c r="B2" s="40">
    <f>SQRT(C2^2+D2^2)</f>
    <v>15.761027885261798</v>
  </c>
  <c r="C2" s="0">
    <v>12.5</v>
  </c>
  <c r="D2" s="0">
    <v>9.6</v>
  </c>
</row>

In the scalar formula CONCATENATE("The total is ",C7," units"), C7 refers to a cell containing the number 23. The corresponding XML might be as follows:

<row r="7" spans="2:4" ht="285">
  <c r="B7" s="4" t="str">
    <f>CONCATENATE("The total is ",C7," units")</f>
    <v>The total is 23 units</v>
  </c>
  <c r="C7" s="0">
    <v>23</v>
  </c>
</row>

As the function CONCATENATE returns a string, the value for the cell's @t attribute is str.