client1 bank1 test1
client1 bank1 test2
client1 bank2 test1
clientx bank2 test2

client1 - bank1 - test1
                - test2
        - bank2 - test1
clientX - bank2 - test2

client1 - bank1 - test1
  client1 - bank1 - test2
  client1 - bank2 - test1
  clientX - bank2 - test2

repeat
        RootNode := TreeAnaliza.Items.AddObject(nil, q.FieldByName('Client').AsString, nil);
        MiddleNode := TreeAnaliza.Items.AddChildObject(RootNode, q.FieldByName('bank').AsString, nil);
        LowestNode:= TreeAnaliza.Items.AddChildObject(ParentNode, q.FieldByName('test').AsString, nil);
 q.Next;
 until q.Eof;