The voting countries (Participating countries) are
In addition, the following countries have observer status (Observer countries),
Hong Kong, China (ITCHKSAR)
Sri Lanka (SLSI)
The observer countries, though the cannot vote, they can submit comments.
This proposed document format is controversial because an existing document format exists, the OpenDocument document format, ISO/IEC 26300, Open Document Format for Office Applications (OpenDocument) v1.0, since 2006.
Update #2: It is important to vote NO rather than abstain. It is sad that Spain decided to abstain rather than voting NO. UPDATE: Spain is an observer, thus cannot cast a vote. Somewhat lost en la traduccion.
Update #3: Czech comments on OOXML.