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/usr/share/mimelnk/application/libreoffice-ms-excel-sheet-12.desktop is in libreoffice-common 1:3.5.2-2ubuntu1.

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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
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Comment[ar]=ورقة عمل Microsoft Excel
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Comment[ast]=Fueya de cálculu de Microsoft Excel
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Comment[ca]=Full del Microsoft Excel
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Comment[th]=Microsoft Excel Worksheet
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