Find better format for versioning control

[Bankde]

Currently the file is stored in excel format which is bad for versioning control.
I hope that the final format will not only support version control but also human readable.

I have tried the followings:
Markdown table - Not ok to maintain - because review descriptions have a lot of newlines and indents. While the versioning is good, it would be too hard to maintain in this format.
CSV - same as above