Excel in 2007 Microsoft Office System SP1 and SP2; Microsoft Office Excel Viewer; and Microsoft Office Compatibility Pack for Word, Excel, and PowerPoint 2007 File Formats SP1 and SP2 allow remote attackers to execute arbitrary code via a BIFF file with a malformed Qsir (0x806) record object, aka "Record Pointer Corruption Vulnerability."
https://oval.cisecurity.org/repository/search/definition/oval%3Aorg.mitre.oval%3Adef%3A5922
https://docs.microsoft.com/en-us/security-updates/securitybulletins/2009/ms09-021
http://www.zerodayinitiative.com/advisories/ZDI-09-040/
http://www.vupen.com/english/advisories/2009/1540
http://www.us-cert.gov/cas/techalerts/TA09-160A.html
http://www.securitytracker.com/id?1022351
http://www.securityfocus.com/bid/35246
http://www.securityfocus.com/archive/1/504213/100/0/threaded