In VBA, this attribute is ignored. It was not ported over from VB6.
In VB6, it creates a Default Global Instance of the class (a "shortcut") so that class members can be accessed without using the class name. For example, DateTime
(as in DateTime.Now
) is actually part of the VBA.Conversion
class.
Debug.Print VBA.Conversion.DateTime.Now
Debug.Print DateTime.Now