Du kan använda fönsterfunktionerna för det
select
lead(CVal, 1) over(order by Effective_Date) as NextVal
,lead(CPrice, 1) over(order by Effective_Date) as NextPrice
,lead(CVal, 2) over(order by Effective_Date) as SecondVal
,lead(CPrice, 2) over(order by Effective_Date) as SecondPrice
from tbl where Effective_Date >= '31-DEC-19'
where rownum = 1
order by Effective_Date
Utdata är
NextVal NextPrice SecondVal SecondPrice
2 101 3 102