>Riskrating  commercial energy
>1            2000       4000
>2            5000       6000
>3            7000       9000

>riskrating  businessunit  limitamount
>1           commercial    2000
>1           energy        4000
>2           commercial    5000
>2           energy        6000
>3           commercial    7000
>3           energy        9000

Select ;
  RiskRating, ;
  "commercial" As BusinessUnit, ;
  Commercial As LimitAmount ;
From ;
  Table1 ;
Union All ;
Select ;
  RiskRating, ;
  "energy    " As BusinessUnit, ;
  Energy As Limit Amount ;
From ;
  Table1 ;
Order By ;
  RiskRating, ;
  BusinessUnit