Are there any special design considerations for getting Oracle Reports output to Microsoft Excel?

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Are there any special design considerations for getting Oracle Reports output to Microsoft Excel?

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Oracle Reports 10g Release 2 (10.1.2) introduces a new output format DESFORMAT=SPREADSHEET. Using this output format it is very easy to get the output of your paper reports in Excel. However, there are certain inherent differences between Microsoft Excel output and any other paper-based output format like PDF. Due to this reason, you may need special considerations in designing your report especially for Excel output, or if you want your paper and your Excel output to look exactly alike.