#!/usr/bin/perl -w
use strict;
use Template;

my $templ = q{
<table>
  <tr>
    <td>date</td>
    [% FOREACH realname IN Users %]
    <td>[% realname %]</td>
    [% END %]
  </tr>
  [% FOREACH row IN Dates %]
  <tr>
    <td>[% row.Day %]</td>
    [% FOREACH date IN row.EndDates %]
    <td>[% date %]</td>
    [% END %]
  </tr>
  [% END %]
</table>
};

my $vars = {
    Users => [qw(user1 user2 user3 user4 user5)],
    Dates => [
              {
                  Day      => 'day1',
                  EndDates => [qw(dl1 dl2 dl3 dl4 dl5)],
              },
              {
                  Day      => 'day2',
                  EndDates => [qw(dl6 dl7 dl8 dl9 dl10)],
              },
              {
                  Day      => 'day3',
                  EndDates => [qw(dl11 dl12 dl13 dl14 dl15)],
              },
             ],
};

my $tt = Template->new();
$tt->process(\$templ, $vars) or die $tt->error();