%%
%% Der LaTeX-Begleiter, zweite Auflage (September 2005)
%%
%% Beispiel 5-7-1 von Seite 280.
%%
%% Copyright (C) 2005 Frank Mittelbach, Michel Goossens,
%%    Johannes Braams, David Carlisle, and Chris Rowley
%%
%% Uebersetzung: Copyright (C) 2005 Claudia Krysztofiak,
%%    Rebecca Stiels und Frank Mittelbach
%%
%% It may be distributed and/or modified under the conditions
%% of the LaTeX Project Public License, either version 1.3
%% of this license or (at your option) any later version.
%%
%% See http://www.latex-project.org/lppl.txt for details.
%%

\documentclass{lb2exa}
\pagestyle{empty}
\setcounter{page}{6}
\setlength\textwidth{173.4372pt}
\StartShownPreambleCommands

\StopShownPreambleCommands
\begin{document}
\begin{tabular}{|c|c|c|}             \hline
         & \multicolumn{2}{c|}{qqq}\\\cline{2-3}
\raisebox{1.5ex}[0cm][0cm]{100}
         & A         & B           \\\hline
20000000 & 10        & 10          \\\hline
\end{tabular}
\end{document}