Sub tt()
    Application.ScreenUpdating = 0
    Application.Calculation = xlCalculationManual
    r0_ = 10
    r1_ = Range("A" & Rows.Count).End(3).Row
    c1_ = Cells(r0_ - 1, Columns.Count).End(1).Column
    For i = r1_ To r0_ Step -1
        With Range("A" & i)
            If Not .Offset(, 4) = "" Then
                .EntireRow.Insert
                .Offset(-1, c1_ - 1) = "ïëàí"
                .Offset(, c1_ - 1) = "ôàêò"
                For j = c1_ - 2 To 0 Step -1
                    .Offset(-1, j).Resize(2).Merge
                Next j
                .Resize(2).EntireRow.AutoFit
            End If
        End With
    Next i
    Application.Calculation = xlCalculationAutomatic
    Application.ScreenUpdating = 0
End Sub