[cgway.net]

i think it's need some extra modification

<table class="tborder" cellpadding="$stylevar[cellpadding]" cellspacing="$stylevar[cellspacing]" border="0" width="260">
<thead>
<tr>
	<td COLSPAN="2" class="thead">
		<a style="float:$stylevar[right]" href="#top" onclick="return toggle_collapse('forumrules')"><img id="collapseimg_forumrules" src="$stylevar[imgdir_button]/collapse_thead$vbcollapse[collapseimg_forumrules].gif" alt="" border="0" /></a>
		$vbphrase[posting_rules]
	</td>
</tr>
</thead>
<tbody id="collapseobj_forumrules" style="$vbcollapse[collapseobj_forumrules]">
<tr>
	<td class="alt1" nowrap="nowrap">
<div class="smallfont">
		<if condition="!$show['codeonly']">
		<div><if condition="$can['postnew']">$vbphrase[you_may_post_new_threads]<else />$vbphrase[you_may_not_post_new_threads]</if></div>
		<div><if condition="$can['reply']">$vbphrase[you_may_post_replies]<else />$vbphrase[you_may_not_post_replies]</if></div>
		<div><if condition="$can['attachment']">$vbphrase[you_may_post_attachments]<else />$vbphrase[you_may_not_post_attachments]</if></div>
		<div><if condition="$can['editpost']">$vbphrase[you_may_edit_your_posts]<else />$vbphrase[you_may_not_edit_your_posts]</if></div>
		</if></div></td>
        
        <td class="alt1" nowrap="nowrap">
		<div class="smallfont">
		<div><phrase 1="misc.php?$session[sessionurl]do=bbcode" 2="$bbcodeon">$vbphrase[bb_code_is_x]</phrase></div>
		<div><phrase 1="misc.php?$session[sessionurl]do=showsmilies" 2="$smilieson">$vbphrase[smilies_are_x]</phrase></div>
		<div><phrase 1="misc.php?$session[sessionurl]do=bbcode#imgcode" 2="$imgcodeon">$vbphrase[img_code_is_x]</phrase></div>
		<div><phrase 1="$htmlcodeon">$vbphrase[html_code_is_x]</phrase></div>
	</div></td>
</tr>
<tr>
  <td colspan="2" nowrap="nowrap" class="alt1">
 <div  class="smallfont"><phrase 1="misc.php?$session[sessionurl]do=showrules">$vbphrase[forum_rules_link]</phrase></div>
  </td>
  </tr>

</tbody>
</table>

this will be better