SELECT
   CCY1, CCY2, CER.Exchange_Rate
FROM
    ( 
    SELECT
        c1.rec_id AS rec_id1, c1.currency AS CCY1,
        c2.rec_id AS rec_id2, c2.currency AS CCY2
    FROM
        currency c1
        CROSS JOIN --all combinations...
        currency c2
    WHERE
        c1.rec_id <> c2rec_id -- ...removes same pairs
    ) foo
    LEFT JOIN -- ...get matching FX pairs
    CurrencyExchangeRate CER ON foo.rec_id1 = cer.[from] AND foo.rec_id2 = cer.[to]