select

a.code

, aname

, bname

, cname

from (

select

code

, bName

, ROW_NUMBER() over (partition by code order by code) as br

from @b-2

) b

right join (

select

code

, cname

, ROW_NUMBER() over (partition by code order by code) as cr

from @C

) c on b.code = c.code and b.br = c.cr

right join @a a on c.code = a.code