declare @t table (Client varchar(100), Currency varchar(3), Value decimal(8,2))
insert into @t 
select t.Client, t.Currency, t.Value from (values
('Клиент_1','USD',10),
('Клиент_1','RUB',20),
('Клиент_1','EUR',30),
('Клиент_2','USD',40),
('Клиент_2','RUB',50),
('Клиент_2','EUR',60)) t (Client,Currency,Value)
select isnull(Client,'Итого: ') as Client, Currency, SumValues
from (
select Client, Currency, sum(Value) as SumValues, grouping(Currency) as GroupCurrency
from @t 
group by Currency, Client with rollup
) t where GroupCurrency = 0