This policy setting allows you to turn on and off Data Execution Prevention (DEP) for Excel. DEP is a set of hardware and software technologies that perform additional checks on memory to help prevent malicious code from running on a system. The primary benefit of DEP is to help prevent code execution from data pages.
If you enable this policy setting, you will turn off DEP for Excel.
If you disable or do not configure this policy setting, you will turn on DEP for Excel.