with t(A1,	A2,	A3,	A4,	APPR,	APPRDT,	APPRST,	ATT1)               
as                                                                                   
(                                                                                    
select 'NBA',	'NBAB',	1	,  'A',	'james',	    '2018-03-02',	'승인',	'승인합니다' from dual union all       
select 'NBA',  'NBAB',  1  ,  'B',  'davis',      '2018-03-02',  '승인',  '승인합니다' from dual union all       
select 'NBA',  'NBAB',  2  ,  'A',  'james',      '2018-04-05',  '반려',  ''           from dual union all  
select 'NBA',  'NBAB',  3  ,  'A',  '',            '',           '',     ''           from dual union all  
select 'NBA',  'NBAB',  4  ,  'A',  'ball',        '2018-02-02',  '승인',  ''           from dual union all   
select 'NBA',  'NBAB',  4  ,  'B',  'ingram',      '2018-02-02',  '반려',  '반려합니다' from dual union all       
select 'NBA',  'NBAB',  5  ,  'A',  '',            '',           '',     ''           from dual union all  
select 'NBA',  'NBAB',  6  ,  'A',  '',            '',           '',     ''           from dual union all  
select 'NBA',  'NBAB',  7  ,  'A',  'walker',      '2018-04-01',  '승인',  ''           from dual union all   
select 'NBA',  'NBAB',  7  ,  'B',  'middleton',  '2018-04-01',  '반려',  ''           from dual union all  
select 'NBA',  'NBAB',  8  ,  'A',  'bird',        '2018-04-11',  '승인',  ''           from dual union all   
select 'NBA',  'NBAB',  8  ,  'B',  'mchale',      '2018-04-11',  '승인',  ''           from dual union all   
select 'NBA',  'NBAB',  9  ,  'A',  '',            '',           '',     ''           from dual union all  
select 'NBA',  'NBAB',  10,   'A',  'parish',      '2018-04-15',  '승인',  ''           from dual union all   
select 'NBA',  'NBAB',  10,   'B',  '',            '',           '',     ''           from dual
)
select a1, a2, a3
     , max(decode(a4,'A',appr)) appr1, max(decode(a4,'A',apprdt)) apprdt1, max(decode(a4,'A',apprst)) apprst1 
     , max(decode(a4,'B',appr)) appr2, max(decode(a4,'B',apprdt)) apprdt2, max(decode(a4,'B',apprst)) apprst2
from t
group by a1, a2, a3
order by a3

-- 결재일과 상태가 같은때 순번을 정해야한다면 조건이 있어야합니다.
WITH T ( A1,A2,A3,A4,APPR,APPRDT,APPRST,ATT1 ) AS (
SELECT 'NBA','NBAB',1	,'A',	'james'		,'2018-03-02',	'승인',	'승인합니다'　FROM DUAL UNION ALL	　	　
SELECT 'NBA','NBAB',1	,'B',	'davis'		,'2018-03-02',	'승인',	'승인합니다'　FROM DUAL UNION ALL	　	　
SELECT 'NBA','NBAB',2	,'A',	'james'		,'2018-04-05',	'반려',	''　　	    FROM DUAL UNION ALL　	　
SELECT 'NBA','NBAB',3	,'A',	''　	　    	,''          ,	'　',	''          FROM DUAL UNION ALL
SELECT 'NBA','NBAB',4	,'A',	'ball'		,'2018-02-02',	'승인',	''　　	    FROM DUAL UNION ALL	　	　
SELECT 'NBA','NBAB',4	,'B',	'ingram'	,'2018-02-02',	'반려',	'반려합니다' FROM DUAL UNION ALL	　	　
SELECT 'NBA','NBAB',5	,'A',	''　	　	    ,''	         ,	''   ,	''　　       FROM DUAL UNION ALL
SELECT 'NBA','NBAB',6	,'A',	''	　	    ,''	         ,	''   ,	''　　       FROM DUAL UNION ALL
SELECT 'NBA','NBAB',7	,'A',	'walker'	,'2018-04-01',	'승인',	''　　      FROM DUAL UNION ALL	　	　
SELECT 'NBA','NBAB',7	,'B',	'middleton'	,'2018-04-01',	'반려',	''　　      FROM DUAL UNION ALL	　	　
SELECT 'NBA','NBAB',8	,'A',	'bird'		,'2018-04-11',	'승인',	''　　      FROM DUAL UNION ALL	　	　
SELECT 'NBA','NBAB',8	,'B',	'mchale'	,'2018-04-11',	'승인',	''　        FROM DUAL UNION ALL	　
SELECT 'NBA','NBAB',9	,'A',	''　	　  	    ,''          ,	''   ,	''　　       FROM DUAL UNION ALL	　
SELECT 'NBA','NBAB',10	,'A',	'parish'	,'2018-04-15',	'승인',	''　	　      FROM DUAL UNION ALL	　　	　
SELECT 'NBA','NBAB',10	,'B',	''　         ,''         ,  ''   ,  ''          FROM DUAL 
)

SELECT A1
     , A2
     , A3
     , MIN(CASE WHEN RN=1 THEN APPR END)   AS "결재자1"
     , MIN(CASE WHEN RN=1 THEN APPRDT END) AS "결재일1"
     , MIN(CASE WHEN RN=1 THEN APPRST END) AS "상태1"
     , MIN(CASE WHEN RN=2 THEN APPR END)   AS "결재자2"
     , MIN(CASE WHEN RN=2 THEN APPRDT END) AS "결재일2"
     , MIN(CASE WHEN RN=2 THEN APPRST END) AS "상태2"
  FROM (SELECT A1
             , A2 
             , A3   
             , APPR
             , APPRDT
             , APPRST
             , ROW_NUMBER() OVER(PARTITION BY  A1 ,A2 ,A3 ORDER BY APPRDT , APPRST DESC NULLS LAST ) RN
          FROM T
        ) A
 GROUP BY A1,A2,A3

SELECT a.NO, "APPR1","APPRDT1","APPRST1","APPR2","APPRDT2","APPRST2"
FROM
(
SELECT A3 as No, A4, APPR as "APPR1", APPRDT as "APPRDT1", APPRST as "APPRST1"
FROM queryTEST
WHERE A4 = 'A'
order by A3
) a
LEFT OUTER JOIN
(
SELECT A3 as No, A4, APPR as "APPR2", APPRDT as "APPRDT2", APPRST as "APPRST2"
FROM queryTEST
WHERE A4 = 'B'
order by A3
) b
ON a.No = b.No;
 

인덱스는 A4,A3 순서로 생성하면 될 것 같네요