%%
%% Der LaTeX-Begleiter, zweite Auflage (September 2005)
%%
%% Beispiel 5-7-4 von Seite 282.
%%
%% 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{149.4372pt}
\StartShownPreambleCommands
\usepackage{multirow}
\StopShownPreambleCommands
\begin{document}
\renewcommand\multirowsetup{\centering}
\newlength\LL \settowidth\LL{100}
\begin{tabular}{|c|c|c|}           \hline
\multirow{2}{\LL}{100}&
     \multicolumn{2}{c|}{qqq}   \\\cline{2-3}
              & A         & B   \\\hline
20000000       & 10        & 10  \\\hline
\end{tabular}
\end{document}