I downloaded the SD Memory Card Formatter 5.0 for SD/SDHC/SDXC and now the 32GB Extreme Plus UHS Speed Class 3 (U3)
(RESTORING A BACKUP) works with the AOR DV10 (Firmware 1807A 2018/07/13)
i.e Search bank or Mem bank or CH
https://www.sdcard.org/downloads/formatter_4/
The same PRECAUTION
"If you use used SD/SDHC card, be sure to format the SD/SDHC card with appropriate SD card formatter, since the Windows formatter may cause incompatible format to the AR-DV10 in some case"
should be added to the AR-DV10 FIRMWARE (SYSTEM) UPDATES and the ARdataEditor:Help web page. (AR DATA EDITOR)