%%
%% The LaTeX Companion, 3ed
%%
%% Example 6-7-1 on page I-476 in "Other extensions".
%%
%% Copyright (C) 2022 Frank Mittelbach
%%
%% It may be distributed and/or modified under the conditions
%% of the LaTeX Project Public License, either version 1.3c
%% of this license or (at your option) any later version.
%%
%% See https://www.latex-project.org/lppl.txt for details.
%%

\documentclass{tlc3exa}
\pagestyle{empty}
\setcounter{page}{6}
\setlength\textwidth{183.0pt}
%StartShownPreambleCommands

%StopShownPreambleCommands

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