split data into multiple workbooks with 3 conditions

Hi All,

I require a macro file or coding to split data into multiple workbooks but with 3 conditions. Please find the attached sample report wherein I have given the sample data in the tab one and tab 2 is the output in the format I required.

The split file should be segregated with the below criteria

1. Country
2. Payment/Recovery
3. Currency

For Example, spain have both debit and credit with two different currency namely GBP and EUR.

I require the separate file for each criteria, a file can contain line items of Spain, debit, GBP and new file for Spain,Debit,EUR.

Finally the file name should be the file number which has to taken from the file itself.

Hope you can help me on this.

Thanks and regards,
Malaionfun