Microsoft Excel 2007 SP2; Excel in Office 2007 SP2; Excel Viewer SP2; Office Compatibility Pack for Word, Excel, and PowerPoint 2007 File Formats SP2; and Excel Services on Office SharePoint Server 2007 SP2 do not properly validate the sign of an unspecified array index, which allows remote attackers to execute arbitrary code via a crafted spreadsheet, aka "Excel Out of Bounds Array Indexing Vulnerability."
https://oval.cisecurity.org/repository/search/definition/oval%3Aorg.mitre.oval%3Adef%3A11982
https://docs.microsoft.com/en-us/security-updates/securitybulletins/2011/ms11-072