I'm assuming you want HTML output though you still haven't actually said...

Something like this:

<table>
  <tr>
    <td/>
    <xsl:for-each select="row">
     <td><xsl:value-of select="PartnerCode"/></td>
    </xsl:for-each>
  </tr>

  <xsl:for-each select="row[1]/*[not(self::PartnerCode)]">
  <tr>
    <xsl:variable name="p" select="position()"/>
    <td><xsl:value-of select="name()"/></td>
    <xsl:for-each select="../../row/*[position()=$p]">
      <td><xsl:value-of select="."/></td>
    </xsl:for-each>
  </tr>
  </xsl:for-each>
</table>

Michael Kay
http://www.saxonica.com/
Author, XSLT Programmer's Reference and XPath 2.0 Programmer's Reference