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Macro-enabled file extensions
Excel's default file format, called Excel Workbook, has a .xlsx file extension. Files with the .xlsx extension cannot contain macros. If your workbook contains macros and you then save that workbook as an .xlsx file, your macros are removed automatically. Excel warns you that macro content will be removed when saving a workbook with macros as an .xlsx file.
If you want to retain the macros, you must save your file as an Excel Macro-Enabled Workbook. This gives your file an .xlsm extension. The idea is that all workbooks with an .xlsx file extension are automatically known to be safe, whereas you can recognize .xlsm files as a potential threat.
Trusted documents
Excel allows you to flag a document as trusted. Without getting into the technical minutia, a trusted document is essentially a workbook you have deemed safe by enabling macros.
If you open a workbook that contains macros, you see a yellow bar message under the Ribbon stating that macros (active content) have been disabled. If you have the Visual Basic Editor open, you'll get a dialog box instead of the yellow bar.