Cells that span two or more columns
If an entry spans two or more columns of a table, remove the colname attribute and use a name-start namest attribute to indicate the column name in which it starts, and a name-end nameend attribute to indicate the column name in which it ends.
Example (table row with cell spanning two columns and footnote reference)
<row rowsep="1">
<entry colname="col1"><p># of Exceptions in 250 Days</p>
</entry>
<entry namest="col2" nameend="col3"><p>Pr (Exceptions) if True 99% VaR<xref ref="acref-9780198984350-note-0304">
<sup>a</sup>
</xref>
</p>
</entry>
<entry colname="col4"><p>BCBS Zones</p>
</entry>
</row>