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These 4 files contain dde-links to calc.exe and are encrypted with excel's standard password.
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These are encrypted with the standard password hard-coded into excel to implement a form of write protection
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Samples were created by me using Office 2010 on a Windows 7 machine, password is "encrypted", contents is trivial (no links, macros, ...) Encryption should be the CryptoAPI RC4 Encryption (see [MS-OFFCRYPTO])