Oracle 18c

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CREATE TABLE TRANSACTIONS (
  ID_TRAN NUMBER GENERATED ALWAYS AS IDENTITY,
  SENDER NUMBER, 
  RECEIVER NUMBER, 
  RECEIVER_2 NUMBER, 
  DATE_ACCEPT DATE, 
  AMOUNT NUMBER(10,2), 
  AMOUNT_2 NUMBER(10,2)
);
INSERT INTO TRANSACTIONS (
  SENDER, 
  RECEIVER, 
  RECEIVER_2, 
  DATE_ACCEPT, 
  AMOUNT, 
  AMOUNT_2
)
SELECT 
 1 AS SENDER, 
 2 AS RECEIVER, 
 3 AS RECEIVER_2, 
 '30-MAR-2021' DATE_ACCEPT, 
 10.0 AMOUNT, 
 20.0 AMOUNT_2
 FROM DUAL 
UNION ALL SELECT 1, 2, 3,    '21-MAR-2021', 11.1, 11.2 FROM DUAL
UNION ALL SELECT 1, 3, NULL, '01-MAR-2021', 32.1, NULL FROM DUAL
UNION ALL SELECT 1, 2, 3,    '01-FEB-2021', 93.1, 93.2 FROM DUAL
;
4 rows affected

SELECT T.*, LT.*
FROM (
  SELECT SENDER
    , RECEIVER, RECEIVER_2
    , DATE_ACCEPT
    , AMOUNT, AMOUNT_2 
  FROM (
    SELECT SENDER
    , RECEIVER, RECEIVER_2
    , DATE_ACCEPT
    , AMOUNT, AMOUNT_2 
    , ROW_NUMBER() OVER (PARTITION BY SENDER, NVL(RECEIVER_2, RECEIVER) ORDER BY DATE_ACCEPT DESC) AS RN
    FROM TRANSACTIONS
  ) TRANS
  WHERE RN = 1
) T
CROSS JOIN LATERAL (
  SELECT 
    COUNT(DISTINCT
    CASE WHEN T2.DATE_ACCEPT > T.DATE_ACCEPT - 10 
          AND T2.DATE_ACCEPT < T.DATE_ACCEPT
    THEN T2.ID_TRAN
    END) AS CNT_10
  , COUNT(DISTINCT
    CASE WHEN T2.DATE_ACCEPT > T.DATE_ACCEPT - 30 
          AND T2.DATE_ACCEPT < T.DATE_ACCEPT
    THEN T2.ID_TRAN
    END) AS CNT_30
  , COUNT(DISTINCT
    CASE WHEN T2.DATE_ACCEPT > T.DATE_ACCEPT - 90 
          AND T2.DATE_ACCEPT < T.DATE_ACCEPT
    THEN T2.ID_TRAN
    END) AS CNT_90
  , NVL(AVG(
    CASE WHEN T2.DATE_ACCEPT > T.DATE_ACCEPT - 10 
          AND T2.DATE_ACCEPT < T.DATE_ACCEPT
    THEN CASE WHEN T2.RECEIVER_2 IS NULL THEN T2.AMOUNT ELSE T2.AMOUNT_2 END
    END), 0) AS AVG_AMOUNT_10
  , NVL(AVG(
    CASE WHEN T2.DATE_ACCEPT > T.DATE_ACCEPT - 30 
          AND T2.DATE_ACCEPT < T.DATE_ACCEPT
    THEN CASE WHEN T2.RECEIVER_2 IS NULL THEN T2.AMOUNT ELSE T2.AMOUNT_2 END
    END), 0) AS AVG_AMOUNT_30
  , NVL(AVG(
    CASE WHEN T2.DATE_ACCEPT > T.DATE_ACCEPT - 90 
          AND T2.DATE_ACCEPT < T.DATE_ACCEPT
    THEN CASE WHEN T2.RECEIVER_2 IS NULL THEN T2.AMOUNT ELSE T2.AMOUNT_2 END
    END), 0) AS AVG_AMOUNT_90
  , NVL(MAX(
    CASE WHEN T2.DATE_ACCEPT > T.DATE_ACCEPT - 10 
          AND T2.DATE_ACCEPT < T.DATE_ACCEPT
    THEN CASE WHEN T2.RECEIVER_2 IS NULL THEN T2.AMOUNT ELSE T2.AMOUNT_2 END
    END), 0) AS MAX_AMOUNT_10
  , NVL(MAX(
    CASE WHEN T2.DATE_ACCEPT > T.DATE_ACCEPT - 30 
          AND T2.DATE_ACCEPT < T.DATE_ACCEPT
    THEN CASE WHEN T2.RECEIVER_2 IS NULL THEN T2.AMOUNT ELSE T2.AMOUNT_2 END
    END), 0) AS MAX_AMOUNT_30
  , NVL(MAX(
    CASE WHEN T2.DATE_ACCEPT > T.DATE_ACCEPT - 90 
          AND T2.DATE_ACCEPT < T.DATE_ACCEPT
    THEN CASE WHEN T2.RECEIVER_2 IS NULL THEN T2.AMOUNT ELSE T2.AMOUNT_2 END
    END), 0) AS MAX_AMOUNT_90
  FROM TRANSACTIONS T2
  WHERE T2.SENDER = T.SENDER 
    AND T2.DATE_ACCEPT > T.DATE_ACCEPT - 90
    AND NVL(T2.RECEIVER_2, T2.RECEIVER) = NVL(T.RECEIVER_2, T.RECEIVER)
) LT;


SENDER
RECEIVER
RECEIVER_2
DATE_ACCEPT
AMOUNT
AMOUNT_2
CNT_10
CNT_30
CNT_90
AVG_AMOUNT_10
AVG_AMOUNT_30
AVG_AMOUNT_90
MAX_AMOUNT_10
MAX_AMOUNT_30
MAX_AMOUNT_90


1
2
3
30-MAR-21
10
20
1
2
3
11.2
21.65
45.5
11.2
32.1
93.2