Microsoft Excel 2002 SP3, 2003 SP3, 2007 SP2, and 2010; Office 2004, 2008, and 2011 for Mac; Open XML File Format Converter for Mac; Excel Viewer SP2; and Office Compatibility Pack for Word, Excel, and PowerPoint 2007 File Formats SP2 do not properly validate record information during parsing of Excel spreadsheets, which allows remote attackers to execute arbitrary code or cause a denial of service (memory corruption) via a crafted spreadsheet, aka "Excel Improper Record Parsing Vulnerability."
https://oval.cisecurity.org/repository/search/definition/oval%3Aorg.mitre.oval%3Adef%3A12354
https://docs.microsoft.com/en-us/security-updates/securitybulletins/2011/ms11-045