Попробуйте это:
DECLARE @DataSource TABLE
(
[Id] INT
,[TransactionId] INT
,[Amount] INT
,[Account] INT
,[crdr] INT
);
INSERT INTO @DataSource ([Id], [TransactionId], [Amount], [Account], [crdr])
VALUES (1, 1, 100, 11111, 1)
,(2, 2, 130, 13133, 1)
,(3, 1, 100, 12111, 2)
,(4, 2, 130, 13233, 2)
,(5, 2, 110, 12122, 1);
WITH DataSource AS
(
SELECT *
,COUNT(*) OVER (PARTITION BY [TransactionId], [Amount]) AS [Count]
FROM @DataSource
)
SELECT *
FROM DataSource
WHERE [Count] = 2
ORDER BY TransactionId ASC,Amount ASC, CrDr ASC;