<!DOCTYPE html>
<html>
<head>
	<style>
		td {
			border: solid 1px;
		}
	</style>
</head>
<body>
<table cellspacing="0" style="table-layout:auto">	
   <tr>
    <td colspan="2" style="width:200pt">Iv an iv</td>
   </tr>
   <tr>
    <td style="width:40pt">Iv an</td>
    <td style="width:20pt">iv</td>
   </tr>
</table>
</body>
</html>