data.xml
<Table>
<Row>
<Cell rowspan="1">11</Cell>
<Cell rowspan="2">12-22</Cell>
<Cell rowspan="1">13</Cell>
<Cell rowspan="1">14</Cell>
</Row>
<Row>
<Cell rowspan="1">21</Cell>
<Cell rowspan="3">23-33-43</Cell>
<Cell rowspan="1">24</Cell>
</Row>
<Row>
<Cell rowspan="2">31-41</Cell>
<Cell rowspan="1">32</Cell>
<Cell rowspan="2">34-44</Cell>
</Row>
<Row>
<Cell rowspan="1">42</Cell>
</Row>
</Table>
layout.xml
<Layout xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="layoutschema-en.xsd" xmlns:sd="urn:speedata:2009/publisher/functions/en" xmlns="urn:speedata.de:2009/publisher/en" xmlns:xi="http://www.w3.org/2001/XInclude" version="4.1.14">
<Record element="Table">
<PlaceObject>
<Table width="170mm">
<Columns>
<Column width="42.5mm" align="center" />
<Column width="42.5mm" align="center" />
<Column width="42.5mm" align="center" />
<Column width="42.5mm" align="center" />
</Columns>
<ForAll select="Row">
<Tr>
<ForAll select="Cell">
<Td rowspan="{@rowspan}" border-left="1pt" border-right="1pt" border-top="1pt" border-bottom="1pt">
<Paragraph>
<Value select="string(.)"/>
</Paragraph>
</Td>
</ForAll>
</Tr>
</ForAll>
</Table>
</PlaceObject>
</Record>
</Layout>
Output:

Expected Output (done in Excel):

data.xml
layout.xml
Output:

Expected Output (done in Excel):
