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Bleeping Computer3y

Microsoft disables Excel 4.0 macros by default to block malware

Microsoft has announced that Excel 4.0 (XLM) macros will now be disabled by default to protect customers from malicious documents.
Redmond Magazine3y

Excel Subscriptions Getting XLM Macro Blocking by Default

This setting [the one set by default back in July] now defaults to Excel 4.0 (XLM) macros being disabled in Excel (Build 16.0.14427.10000).