With [MY DATE](ITEM_NAME , CODE , [DATE] , OB_QTY , RECD_QTY , ISSUE_QTY, BALANCE_QTY)
AS
(
SELECT '5 PR CABLE','05','01/04/10','25','0','0','25' UNION ALL
SELECT '5 PR CABLE','05','02/04/10','0','2','0','2' UNION ALL
SELECT '5 PR CABLE','05','03/04/10','0','0','2','-2' UNION ALL
SELECT '10 PR CABLE','06','01/04/10','20','0','0','20' UNION ALL
SELECT '10 PR CABLE','06','02/04/10','0','0','5','-05'
)
SELECT * FROM [MY DATE]