The FORMAT record describes a number format in the workbook.
All the FORMAT records should appear together in a BIFF file. The order of FORMAT records in an existing BIFF file should not be changed. You can write custom number formats in a file, but they should be added at the end of the existing FORMAT records.
Record Data
| Offset | Name | Size | Contents | 
| 4 | ifmt | 2 | Format index code (for internal use only) | 
| 6 | cch | 1 | Length of the format string | 
| 7 | rgch | var | Number format string | 
Microsoft Excel uses the ifmt field to identify built-in formats when it reads a file that was created by a different localized version. For more information about built-in formats, see "XF" on page 426.