Вы можете использовать синтаксис PIVOT , начиная с SQL Server 2005
Declare @Data table (ID int, CurrencyID int, LendID int , price decimal (4,2))
INSERT INTO @Data
SELECT 3 as ID, 1 as CurrencyID, 1 as LendID , 1.2 as price
UNION SELECT 3 , 1 , 1 , 1.2
UNION SELECT 3 , 1 , 2 , 1.3
UNION SELECT 3 , 1 , 3 , 1.4
UNION SELECT 3 , 2 , 1 , 1.5
UNION SELECT 3 , 2 , 2 , 1.6
UNION SELECT 3 , 2 , 3 , 1.7
UNION SELECT 4 , 2 , 3 , 2.0
SELECT
ID,
COALESCE([1_1],0) as CurrencyIDLendID_11_Price ,
COALESCE([1_2],0) as CIDID_12_Price ,
COALESCE([1_3],0) as CIDLID_13_Price ,
COALESCE([2_1],0) as CIDLID_21_Price ,
COALESCE([2_2],0) as CIDLID_22_Price ,
COALESCE([2_3],0) as CIDLID_23_Price ,
COALESCE([3_1],0) as CIDLID_31_Price ,
COALESCE([3_2],0) as CIDLID_32_Price ,
COALESCE([3_3],0) as CIDLID_33_Price ,
COALESCE([4_1],0) as CIDLID_41_Price ,
COALESCE([4_2],0) as CIDLID_42_Price ,
COALESCE([4_3],0) as CIDLID_43_Price
FROM (
SELECT
ID,
cast(CurrencyID as varchar) + '_' + CAST(lendID as varchar) ColumnHeader,
price FROM @Data ) src
PIVOT (SUM(price) for ColumnHeader IN
([1_1], [1_2],[1_3],
[2_1], [2_2],[2_3],
[3_1], [3_2],[3_3],
[4_1], [4_2],[4_3])
) as pivottable
, который выводит
ID CurrencyIDLendID_11_Price CIDID_12_Price CIDLID_13_Price CIDLID_21_Price CIDLID_22_Price CIDLID_23_Price CIDLID_31_Price CIDLID_32_Price CIDLID_33_Price CIDLID_41_Price CIDLID_42_Price CIDLID_43_Price
----------- --------------------------------------- --------------------------------------- --------------------------------------- --------------------------------------- --------------------------------------- --------------------------------------- --------------------------------------- --------------------------------------- --------------------------------------- --------------------------------------- --------------------------------------- ---------------------------------------
3 1.20 1.30 1.40 1.50 1.60 1.70 0.00 0.00 0.00 0.00 0.00 0.00
4 0.00 0.00 0.00 0.00 0.00 2.00 0.00 0.00 0.00 0.00 0.00 0.00
Примечание: я сохранил имена ваших столбцов