WITH t AS
(
SELECT '20141001' dt, 'FF' cd, 1 cnt, 10 amt FROM dual
UNION ALL SELECT '20141001', 'GG', 2, 20 FROM dual
UNION ALL SELECT '20141001', 'HH', 2, 25 FROM dual
UNION ALL SELECT '20141002', 'FF', 4, 40 FROM dual
UNION ALL SELECT '20141002', 'GG', 6, 60 FROM dual
UNION ALL SELECT '20141002', 'HH', 5, 50 FROM dual
)
SELECT dt
     , MIN(DECODE(rn, 1, cd)) AS cd1
     , MIN(DECODE(rn, 2, cd)) AS cd2
     , MIN(DECODE(rn, 3, cd)) AS cd3
     , MIN(DECODE(rn, 4, cd)) AS cd4
     , MIN(DECODE(rn, 5, cd)) AS cd5
  FROM (SELECT dt
             , cd||'/'||cnt||'/'||amt cd
             , ROW_NUMBER() OVER(PARTITION BY dt ORDER BY cd) rn
          FROM t
        )
 GROUP BY dt
 ORDER BY dt
;