N   Name   Val
--------------
1   ABC    8
1   DEF    7
2   ABC    9
2   XYZ    6

SELECT COALESCE(a.Name, b.Name) as Name, a.Val as A, b.Val as B
FROM Data a
     FULL OUTER JOIN Data b on a.N = b.N - 1 and a.Name = b.Name

Name  A    B
--------------
ABC   8    9
DEF   7    NULL
XYZ   NULL 6

Name  A    B
--------------
ABC   8    9