select aat_transdate,bpd_policynumber,sum(C) as 'Commission',sum(R) as 'Referral',sum(E) as 'Expenses' from (
select aat_transdate,bpd_policynumber,
case aat_achead
when 'C'
then
aat_amount
end as 'C',
case aat_achead
when 'R'
then
aat_amount
end as 'R',
case aat_achead
when 'E'
then
aat_amount
end as 'E'
from tbltrn_agenttransaction where agt_agentcode='A003'
and aat_type='C' group by aat_transdate,bpd_policynumber,aat_achead,aat_amount) as t
group by aat_transdate,bpd_policynumber

No mapping, no functional need, can't help