https://bugs.documentfoundation.org/show_bug.cgi?id=170263

            Bug ID: 170263
           Summary: FILESAVE: XLS -> XLSX Skip import of external formulas
           Product: LibreOffice
           Version: 26.8.0.0 alpha0+ master
          Hardware: All
                OS: All
            Status: UNCONFIRMED
          Severity: normal
          Priority: medium
         Component: Calc
          Assignee: [email protected]
          Reporter: [email protected]

Description:
Open the attached XLS file and save it as XlSX, when opening the resulting file
in Excel, Excel throws an error

Open the original XLS file in Excel, in "List1" sheet check Conditional
Formatting rules (Home Tab > Conditional Formatting > Manage Rules) there are
only 5 rules here.

Do the same in LO, in "List1" sheet open (Format > Conditional > Manage..),
here we see 6 rules, one extra rule with formula `(#NAME?,B$10,"+")`, this is
an external formula which Microsoft Excel ignores, but LO imports

So when exporting to XLSX we export this external formula in conditional
formatting, which is causing the problem

Solution is to skip import of external formulas during XLS import. 

Steps to Reproduce:
1. Open the attached XLS file
2. Save it as XLSX file
3. Open the resulting file in Microsoft Excel

Actual Results:
Excel throws an error when opening the file

Expected Results:
Excel opens the file without any problem


Reproducible: Always


User Profile Reset: Yes

Additional Info:
Version: 25.8.3.2 (X86_64)
Build ID: 8ca8d55c161d602844f5428fa4b58097424e324e
CPU threads: 22; OS: Linux 6.12; UI render: default; VCL: gtk3
Locale: en-IN (en_IN); UI: en-US
Calc: threaded

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