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diff --git a/sc/source/filter/inc/unitconverter.hxx b/sc/source/filter/inc/unitconverter.hxx
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+/* -*- Mode: C++; tab-width: 4; indent-tabs-mode: nil; c-basic-offset: 4 -*- */
+/*
+ * This file is part of the LibreOffice project.
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ *
+ * This file incorporates work covered by the following license notice:
+ *
+ *   Licensed to the Apache Software Foundation (ASF) under one or more
+ *   contributor license agreements. See the NOTICE file distributed
+ *   with this work for additional information regarding copyright
+ *   ownership. The ASF licenses this file to you under the Apache
+ *   License, Version 2.0 (the "License"); you may not use this file
+ *   except in compliance with the License. You may obtain a copy of
+ *   the License at http://www.apache.org/licenses/LICENSE-2.0 .
+ */
+
+#pragma once
+
+#include <map>
+#include <vector>
+#include <o3tl/enumarray.hxx>
+#include "workbookhelper.hxx"
+
+namespace com::sun::star {
+    namespace util { struct Date; struct DateTime; }
+}
+
+namespace oox::xls {
+
+/** Units supported by the UnitConverter class. */
+enum class Unit
+{
+    Twip,          /// Twips (1/20 point).
+    Emu,           /// English Metric Unit (1/360,000 cm).
+    ScreenX,       /// Horizontal screen pixels.
+    ScreenY,       /// Vertical screen pixels.
+    Digit,         /// Digit width of document default font.
+    Space,         /// Space character width of document default font.
+    LAST
+};
+
+/** Helper class that provides functions to convert values from and to
+    different units.
+
+    Provides functions to calculate the width of certain characters of the
+    default font of the imported/exported document. The default font is always
+    the first font in the styles font list, and is always referenced by the
+    default cell style ("Normal" style in Excel) which is used by all empty
+    unformatted cells in the document. To be able to calculate the character
+    width correctly, the default font must be known, which is the case after
+    the finalizeImport() or finalizeExport() functions have been called. Caller
+    must make sure to not call the character width conversion functions before.
+ */
+class UnitConverter : public WorkbookHelper
+{
+public:
+    explicit            UnitConverter( const WorkbookHelper& rHelper );
+
+    /** Final processing after import of all style settings. */
+    void                finalizeImport();
+    /** Updates internal nulldate for date/serial conversion. */
+    void                finalizeNullDate( const css::util::Date& rNullDate );
+
+    /** Converts the passed value between the passed units. */
+    double              scaleValue( double fValue, Unit eFromUnit, Unit eToUnit ) const;
+
+    /** Returns the serial value of the passed datetime, based on current nulldate. */
+    double              calcSerialFromDateTime( const css::util::DateTime& rDateTime ) const;
+    /** Returns the datetime of the passed serial value, based on current nulldate. */
+    css::util::DateTime calcDateTimeFromSerial( double fSerial ) const;
+
+    /** Returns a BIFF error code from the passed error string. */
+    sal_uInt8           calcBiffErrorCode( const OUString& rErrorCode ) const;
+
+    /** Returns an error string from the passed BIFF error code. */
+    OUString            calcErrorString( sal_uInt8 nErrorCode ) const;
+
+private:
+    /** Adds an error code to the internal maps. */
+    void                addErrorCode( sal_uInt8 nErrorCode, const OUString& rErrorCode );
+
+    /** Returns the conversion coefficient for the passed unit. */
+    double              getCoefficient( Unit eUnit ) const;
+
+private:
+    o3tl::enumarray<Unit, double> maCoeffs;           /// Coefficients for unit conversion.
+    std::map<OUString, sal_uInt8>     maOoxErrCodes;      /// Maps error code strings to BIFF error constants.
+    sal_Int32           mnNullDate;         /// Nulldate of this workbook (number of days since 0000-01-01).
+};
+
+} // namespace oox::xls
+
+/* vim:set shiftwidth=4 softtabstop=4 expandtab: */