Without macros or formulas, do the following
with this sample data:
DCR KPD OSK
E Gdb 876 319 779
B Cem 907 401
A Bhh 559 256
L Mub 513 605

Reverse Pivot Table with
http://j-walk.com/ss/excel/usertips/tip068.htm
to get this:

Client Fund Units
E Gdb DCR 876
E Gdb KPD 319
E Gdb OSK 779
B Cem DCR 907
B Cem KPD
B Cem OSK 401
A Bhh DCR
A Bhh KPD 559
A Bhh OSK 256
L Mub DCR 513
L Mub KPD 605
L Mub OSK

Then create a Pivot Table that looks like this:

Sum of Units
Fund Client Total
DCR A Bhh
B Cem 907
E Gdb 876
L Mub 513
KPD A Bhh 559
B Cem
E Gdb 319
L Mub 605
OSK A Bhh 256
B Cem 401
E Gdb 779
L Mub