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/usr/share/mimelnk/application/libreoffice-ms-excel-sheet-12.desktop is in libreoffice-common 1:3.5.7-0ubuntu13.

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The actual contents of the file can be viewed below.

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[Desktop Entry]
Version=1.0
Encoding=UTF-8
Hidden=false
Icon=libreoffice-
Type=MimeType
Patterns=*.xlsm
MimeType=application/vnd.ms-excel.sheet.macroenabled.12
Comment=Microsoft Excel Worksheet
Comment[en]=Microsoft Excel Worksheet
Comment[af]=Microsoft Excel-werkvel
Comment[ar]=ورقة عمل Microsoft Excel
Comment[as]=Microsoft Excel ৱৰ্কশ্বীট
Comment[ast]=Fueya de cálculu de Microsoft Excel
Comment[be]=Разліковы аркуш Microsoft Excel
Comment[bg]=Microsoft Excel - лист
Comment[bn]=মাইক্রোসফট এক্সেল ওয়ার্কশীট
Comment[br]=Loger mod Microsoft Excel
Comment[bs]=Microsoft Excel radna tabela
Comment[ca]=Full del Microsoft Excel
Comment[ca_XV]=Full del Microsoft Excel
Comment[cs]=Pracovní sešit Microsoft Excel
Comment[cy]=Dalen Waith Microsoft Excel
Comment[da]=Microsoft Excel-regneark
Comment[de]=Microsoft Excel Arbeitsblatt
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Comment[el]=Microsoft Excel Worksheet
Comment[en_GB]=Microsoft Excel Worksheet
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Comment[eo]=Kalkultabelo de Microsoft Excel
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Comment[ta]=மைக்ரோசாப்ட் எக்செல் பணிதாள்
Comment[te]=మైక్రోసాఫ్ట్ ఎక్సెల్ వర్క్షీట్
Comment[tg]=Microsoft Excel Worksheet
Comment[th]=Microsoft Excel Worksheet
Comment[tn]=Microsoft Excel Worksheet
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Comment[ug]=Microsoft Excel خىزمەت جەدۋىلى
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Comment[uz]=Microsoft Excel elektron jadvali
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Comment[vi]=Bảng công tác MS Excel
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Comment[zh_CN]=Microsoft Excel 工作表
Comment[zh_TW]=Microsoft Excel 工作表
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