https://bz.apache.org/bugzilla/show_bug.cgi?id=61053

Greg Woolsey <[email protected]> changed:

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--- Comment #1 from Greg Woolsey <[email protected]> ---
In the OOXML specification document starting on page 1767 (I have the 4th
edition downloaded, I see the 5th edition is available [1]):

18.8.30 numFmt (Number Format)
This element specifies number format properties which indicate how to format
and render the numeric value of a cell.

Following is a listing of number formats whose formatCode value is implied
rather than explicitly saved in the file. In this case a numFmtId value is
written on the xf record, but no corresponding numFmt element is written. Some
of these Ids can be interpreted differently, depending on the UI language of
the implementing
application.

Ids not specified in the listing, such as 5, 6, 7, and 8, shall follow the
number format specified by the formatCode attribute. 

So it looks like for example numFmtId=164 should have the formatCode attribute
set in the XML?

[1]
http://www.ecma-international.org/publications/files/ECMA-ST/ECMA-376,%20Fourth%20Edition,%20Part%201%20-%20Fundamentals%20And%20Markup%20Language%20Reference.zip

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