2.1.1426 Part 1 Section 21.1.3.16, tc (Table Cell)
a. The standard allows the value of the rowSpan attribute to be any 32-bit integer.
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In Office, the value of rowSpan shall be equal to or greater than 1. For a table with R rows, the value of rowSpan for cells in the first row shall be at most R; the value of rowSpan for cells in the second row can be at most R – 1; and so on.
b. The standard states that the gridSpan attribute is allowed to be any 32-bit integer.
In Office, the value of gridSpan shall be equal to or greater than 1. For a table with C columns, the value of gridSpan for cells in the first column can be at most C; the value of gridSpan for cells in the second column can be at most C – 1; and so on.
c. The standard does not describe how the hMerge or vMerge attributes work.
Information about Table Merge is contained within the tbl element ("[ISO/IEC-29500-1] §21.1.3.13; tbl").
All cells in the first column of a table merge shall have hMerge equal to 0 or false. All other cells of a table merge shall have hMerge equal to 1 or true.
All cells in the first row of a table merge shall have vMerge equal to 0 or false. All other cells of a table merge shall have vMerge equal to 1 or true.