Assuming your table is called table1, create 2 views:
create view table1_extended as (
select
trid,
case when accid = 10 then commision end as Comm_10,
case when accid = 11 then commision end as Comm_11,
case when accid = 12 then commision end as Comm_12
from table1
);
create view table1_extended_pivot as (
select
trid,
sum(Comm_10),
sum(Comm_11),
sum(Comm_12)
from table1_extended
group by trid
);
Then, call:
select * from table1_extended_pivot