<p>
	Excel : Paste using CTRL-V:</p>
<table border="0" cellpadding="0" cellspacing="0" style="width: 96pt; border-collapse: collapse" width="128">
	<colgroup>
		<col span="2" style="width: 48pt" width="64" />
	</colgroup>
	<tbody>
		<tr height="20" style="height: 15pt">
			<td class="xl65" height="20" style="border-bottom: windowtext 0.5pt solid; border-left: windowtext 0.5pt solid; background-color: yellow; width: 48pt; height: 15pt; border-top: windowtext 0.5pt solid; border-right: windowtext 0.5pt solid" width="64">
				<font color="#000000" face="Calibri" size="3">a</font></td>
			<td class="xl66" style="border-bottom: windowtext 0.5pt solid; background-color: transparent; width: 48pt; border-left-color: windowtext; border-top: windowtext 0.5pt solid; border-right: windowtext 0.5pt solid" width="64">
				<font color="#000000" face="Calibri" size="3">b</font></td>
		</tr>
		<tr height="20" style="height: 15pt">
			<td class="xl66" height="20" style="border-bottom: windowtext 0.5pt solid; border-left: windowtext 0.5pt solid; background-color: transparent; border-top-color: windowtext; height: 15pt; border-right: windowtext 0.5pt solid">
				<font color="#000000" face="Calibri" size="3">c</font></td>
			<td class="xl67" style="border-bottom: windowtext 0.5pt solid; background-color: #ffc000; border-top-color: windowtext; border-left-color: windowtext; border-right: windowtext 0.5pt solid">
				<font color="#000000" face="Calibri" size="3">d</font></td>
		</tr>
	</tbody>
</table>
<p>
	Excel: Paste using paste button:&nbsp;</p>
<table border="0" cellpadding="0" cellspacing="0" style="width: 96pt; border-collapse: collapse" width="128">
	<colgroup>
		<col span="2" style="width: 48pt" width="64" />
	</colgroup>
	<tbody>
		<tr height="20" style="height: 15pt">
			<td class="xl65" height="20" style="width: 48pt; height: 15pt" width="64">
				a</td>
			<td class="xl66" style="border-left: medium none; width: 48pt" width="64">
				b</td>
		</tr>
		<tr height="20" style="height: 15pt">
			<td class="xl66" height="20" style="height: 15pt; border-top: medium none">
				c</td>
			<td class="xl67" style="border-left: medium none; border-top: medium none">
				d</td>
		</tr>
	</tbody>
</table>
<p>
	Excel: Paste using paste from word button:&nbsp;</p>
<table border="0" cellpadding="0" cellspacing="0" style="width: 128px; border-collapse: collapse" width="128">
	<colgroup>
		<col span="2" style="width: 64px" />
	</colgroup>
	<tbody>
		<tr height="20" style="height: 20px">
			<td height="20" style="width: 64px; height: 20px">
				a</td>
			<td style="border-left: medium none; width: 64px">
				b</td>
		</tr>
		<tr height="20" style="height: 20px">
			<td height="20" style="height: 20px; border-top: medium none">
				c</td>
			<td style="border-left: medium none; border-top: medium none">
				d</td>
		</tr>
	</tbody>
</table>
<p>
	Word:&nbsp;Paste using CTRL-V:</p>
<table border="0" cellpadding="0" cellspacing="0" style="margin: auto auto auto 4.65pt; width: 128px; border-collapse: collapse" width="128">
	<tbody>
		<tr style="height: 20px">
			<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 64px; padding-right: 5.4pt; background: yellow; height: 20px; vertical-align: bottom; border-top: windowtext 1pt solid; border-right: windowtext 1pt solid; padding-top: 0cm">
				<p style="line-height: normal">
					<span style="color: black"><span style="font-size: medium"><span style="font-family: calibri">a</span></span></span></p>
			</td>
			<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 64px; padding-right: 5.4pt; height: 20px; vertical-align: bottom; border-left-color: #f0f0f0; border-top: windowtext 1pt solid; border-right: windowtext 1pt solid; padding-top: 0cm">
				<p style="line-height: normal">
					<span style="color: black"><span style="font-size: medium"><span style="font-family: calibri">b</span></span></span></p>
			</td>
		</tr>
		<tr style="height: 20px">
			<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; padding-bottom: 0cm; border-top-color: #f0f0f0; padding-left: 5.4pt; width: 64px; padding-right: 5.4pt; height: 20px; vertical-align: bottom; border-right: windowtext 1pt solid; padding-top: 0cm">
				<p style="line-height: normal">
					<span style="color: black"><span style="font-size: medium"><span style="font-family: calibri">c</span></span></span></p>
			</td>
			<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; padding-bottom: 0cm; border-top-color: #f0f0f0; padding-left: 5.4pt; width: 64px; padding-right: 5.4pt; background: #ffc000; height: 20px; vertical-align: bottom; border-left-color: #f0f0f0; border-right: windowtext 1pt solid; padding-top: 0cm">
				<p style="line-height: normal">
					<span style="color: black"><span style="font-size: medium"><span style="font-family: calibri">d</span></span></span></p>
			</td>
		</tr>
	</tbody>
</table>
<p style="margin: 0cm 0cm 10pt">
	&nbsp;</p>
<p style="margin: 0cm 0cm 10pt">
	Word: Paste using paste button:&nbsp;&nbsp;</p>
<table border="0" cellpadding="0" cellspacing="0" style="width: 128px; border-collapse: collapse; margin-left: 4.65pt" width="128">
	<tbody>
		<tr style="height: 20px">
			<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 64px; padding-right: 5.4pt; background: yellow; height: 20px; vertical-align: bottom; border-top: windowtext 1pt solid; border-right: windowtext 1pt solid; padding-top: 0cm">
				<p style="line-height: normal; margin-bottom: 0pt">
					<span style="color: black">a</span></p>
			</td>
			<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; border-left: medium none; padding-bottom: 0cm; padding-left: 5.4pt; width: 64px; padding-right: 5.4pt; height: 20px; vertical-align: bottom; border-top: windowtext 1pt solid; border-right: windowtext 1pt solid; padding-top: 0cm">
				<p style="line-height: normal; margin-bottom: 0pt">
					<span style="color: black">b</span></p>
			</td>
		</tr>
		<tr style="height: 20px">
			<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 64px; padding-right: 5.4pt; height: 20px; vertical-align: bottom; border-top: medium none; border-right: windowtext 1pt solid; padding-top: 0cm">
				<p style="line-height: normal; margin-bottom: 0pt">
					<span style="color: black">c</span></p>
			</td>
			<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; border-left: medium none; padding-bottom: 0cm; padding-left: 5.4pt; width: 64px; padding-right: 5.4pt; background: #ffc000; height: 20px; vertical-align: bottom; border-top: medium none; border-right: windowtext 1pt solid; padding-top: 0cm">
				<p style="line-height: normal; margin-bottom: 0pt">
					<span style="color: black">d</span></p>
			</td>
		</tr>
	</tbody>
</table>
<p>
	Word: Paste using paste from word button:&nbsp;&nbsp;</p>
<table border="0" cellpadding="0" cellspacing="0" style="width: 128px; border-collapse: collapse; margin-left: 4.65pt" width="128">
	<tbody>
		<tr style="height: 20px">
			<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 64px; padding-right: 5.4pt; background: yellow; height: 20px; vertical-align: bottom; border-top: windowtext 1pt solid; border-right: windowtext 1pt solid; padding-top: 0cm">
				<p style="line-height: normal; margin-bottom: 0pt">
					<span style="color: black">a</span></p>
			</td>
			<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; border-left: medium none; padding-bottom: 0cm; padding-left: 5.4pt; width: 64px; padding-right: 5.4pt; height: 20px; vertical-align: bottom; border-top: windowtext 1pt solid; border-right: windowtext 1pt solid; padding-top: 0cm">
				<p style="line-height: normal; margin-bottom: 0pt">
					<span style="color: black">b</span></p>
			</td>
		</tr>
		<tr style="height: 20px">
			<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 64px; padding-right: 5.4pt; height: 20px; vertical-align: bottom; border-top: medium none; border-right: windowtext 1pt solid; padding-top: 0cm">
				<p style="line-height: normal; margin-bottom: 0pt">
					<span style="color: black">c</span></p>
			</td>
			<td nowrap="nowrap" style="border-bottom: windowtext 1pt solid; border-left: medium none; padding-bottom: 0cm; padding-left: 5.4pt; width: 64px; padding-right: 5.4pt; background: #ffc000; height: 20px; vertical-align: bottom; border-top: medium none; border-right: windowtext 1pt solid; padding-top: 0cm">
				<p style="line-height: normal; margin-bottom: 0pt">
					<span style="color: black">d</span></p>
			</td>
		</tr>
	</tbody>
</table>
<p>
	&nbsp;</p>
