Microsoft Excel 2002 SP3, Office 2004 and 2008 for Mac, and Open XML File Format Converter for Mac do not properly validate record information, which allows remote attackers to execute arbitrary code via a crafted Excel document, aka "Excel Record Parsing Memory Corruption Vulnerability."
https://oval.cisecurity.org/repository/search/definition/oval%3Aorg.mitre.oval%3Adef%3A7475
https://docs.microsoft.com/en-us/security-updates/securitybulletins/2010/ms10-080