Solved, 

Firsly i extract the regedit file, than i open it and saw : "EditFlags"=hex:00,00,01,00

If i can help someone this is my code :

<wap-provisioningdoc id="B625CC2D-E381-4BE4-B8F8-2FA5D78C4DC3" name="customprofile">/
<characteristic type="com.airwatch.winrt.registryoperation" uuid="aade5f05-5dd1-4ca8-b16a-cdb92d65e38e">
<parm RegistryPath="HKLM\SOFTWARE\Classes\Excel.Sheet.12" Action="Replace">
<Value Name="EditFlags" Data="00,00,01,00" Type="Binary" />
</parm>
</characteristic>
</wap-provisioningdoc>

Best regards