Transpor linhas e colunas (também conhecido como pivô) apenas com um COUNT() mínimo?

CASE

SELECT year
     , sum(CASE WHEN animal = 'kittens' THEN price END) AS kittens
     , sum(CASE WHEN animal = 'puppies' THEN price END) AS puppies
FROM  (
   SELECT year, animal, avg(price) AS price
   FROM   tab_test
   GROUP  BY year, animal
   HAVING count(*) > 2
   ) t
GROUP  BY year
ORDER  BY year;

crosstab()

CREATE EXTENSION tablefunc;

• Consulta de tabela cruzada do PostgreSQL

SELECT * FROM crosstab(
      'SELECT year, animal, avg(price) AS price
       FROM   tab_test
       GROUP  BY animal, year
       HAVING count(*) > 2
       ORDER  BY 1,2'

      ,$$VALUES ('kittens'::text), ('puppies')$$)
AS ct ("year" text, "kittens" numeric, "puppies" numeric);

Referência

CREATE TABLE tab_test (year int, animal text, price numeric);

-- years with lots of rows
INSERT INTO tab_test
SELECT 2000 + ((g + random() * 300))::int/1000 
     , CASE WHEN (g + (random() * 1.5)::int) %2 = 0 THEN 'kittens' ELSE 'puppies' END
     , (random() * 200)::numeric
FROM   generate_series(1,10000) g;

-- .. and some years with only few rows to include cases with count < 3
INSERT INTO tab_test
SELECT 2010 + ((g + random() * 10))::int/2
     , CASE WHEN (g + (random() * 1.5)::int) %2 = 0 THEN 'kittens' ELSE 'puppies' END
     , (random() * 200)::numeric
FROM   generate_series(1,20) g;