The moment an Excel serial number stands for, in UTC.
In the 1900 date system serial 60 is Excel's 1900-02-29, which never was; it is read as 1900-02-28.
Days since the workbook's epoch, the time of day as a fraction.
Whether the workbook counts from 1904-01-01.
The moment, to the nearest second.
The moment an Excel serial number stands for, in UTC.
In the 1900 date system serial 60 is Excel's 1900-02-29, which never was; it is read as 1900-02-28.