use strict;
use warnings;

my %hash;
my %found;
while (my $line = <DATA>) {
    chomp $line;
    next if ($line =~ m/^\s*$/);
    my @part = split /\s+/, $line;
    $found{$part[1]}++;
    $hash{$part[0]}{$part[1]} = $part[2];
}
my @sets = sort keys %found;
print join(q{ }, q{NAME}, @sets), qq{\n};
foreach my $k (sort keys %hash) {
    my @data;
    foreach my $l (@sets) {
        if (defined $hash{$k}{$l}) {
            push @data, $hash{$k}{$l};
        } else {
            push @data, q{ };
        }
    }
    print join(q{ }, $k, @data), qq{\n};
}
__DATA__
AA SET1 0
AA SET2 1
AA SET3 0
BB SET1 0
BB SET3 0
CC SET1 2
CC SET2 3

##</code><code>##

NAME SET1 SET2 SET3
AA 0 1 0
BB 0   0
CC 2 3