[firebird-support] How to Transpose Rows and Columns in store-procedure for uncertain distinct-rows

[ibmcom2011]

I want to transpose rows and columns for some dubious row-value in a 
store-procedure:

for example, the table seems like this below:
Products_Name    Number
A       12
B       24
C       35
A       5

-------------- to

A      B       C
17     24      35

Now, the products_name is dubious, but the returns variables in a store 
procedure can't accept a uncertain number columns. How to do it?