This should give you what you're looking for...

-- Test data --

IF OBJECT_ID('tempdb..#temp') IS NOT NULL

DROP TABLE #temp;

CREATE TABLE #temp (

FY INT,

REVCODE VARCHAR(3),

Jul INT,

Jun INT

);

INSERT #temp (FY,REVCODE,Jul,Jun) VALUES

(2015,'BNQ',1054839,2000000),

(2015,'FNB',89032,1000000),

(2015,'RS',1067299,3000000);

-- The solution --

SELECT

t.FY,

x.[Month],

SUM(CASE WHEN t.REVCODE = 'BNQ' THEN x.Amount ELSE 0 END) AS BNQ,

SUM(CASE WHEN t.REVCODE = 'FNB' THEN x.Amount ELSE 0 END) AS FNB,

SUM(CASE WHEN t.REVCODE = 'RS' THEN x.Amount ELSE 0 END) AS RS

FROM

#temp t

CROSS APPLY (VALUES ('Jul', t.Jul), ('Jun', t.Jun)) x ([Month],Amount)

GROUP BY

t.FY,

x.[Month]

The results...

FYMonthBNQFNBRS

2015Jul1054839890321067299

2015Jun200000010000003000000