<TBL COLS="2" xmlns:cals="http://my.cals.ns">
  <CORPUS cals:colsep="1" cals:frame="all" cals:pgwide="1" cals:rowsep="1">
    <cals:colspec cals:colname="c1" cals:colwidth="80mm" cals:align="left"/>
    <cals:colspec cals:colname="c2" cals:colwidth="60mm" cals:align="center"/>
    <ROW TYPE="HEADER">
      <CELL TYPE="HEADER" COL="1">Header 1</CELL>
      <CELL TYPE="HEADER" COL="2">Header 2</CELL>
    </ROW>
    <ROW cals:rowsep="0" cals:valign="middle">
      <CELL COL="1">Cell A1</CELL>
      <CELL COL="2">Cell B1</CELL>
    </ROW>
    <ROW>
      <CELL COL="1" COLSPAN="2" cals:nameend="c2" cals:namest="c1">Cell A2-B2</CELL>
    </ROW>
    <ROW>
      <CELL COL="1" ROWSPAN="2" cals:morerows="1">Cell A3-A4</CELL>
      <CELL COL="2">Cell B3</CELL>
    </ROW>
    <ROW>
      <CELL COL="2">Cell B4</CELL>
    </ROW>
  </CORPUS>
</TBL>
