Row height in points mentioned in Open XML part differs from that shown in MS Excel UI

i have observ开发者_运维问答ed that row height written in Sheet's XML part is different from which the MS Excel interprets it. For example if value written in Xml part is 15 points, then MS Excel shows 15.12 points. Could some one explain this behavior.

Also the number of rows that can fit in a page vary with the printer resolution. For example for a given page size say Letter, changing resolution from 300 DPI to 600 DPI causes increase in number of rows fitting in a page in MS Excel. However this shouldn't be dependent upon printer resolution. Because row height is asumed to be present in points (absolute units).

Regards

Himanshu