>>two in VFP8
>>

>>SELECT Komintenti.sifra_kom AS sifra, NVL(SUM(Smetki.iznos_sd),0.00) AS iznos;
>>FROM  Komintenti LEFT OUTER JOIN Smetki ON Komintenti.sifra_kom==Smetki.sifra_kom ;
>>GROUP BY sifra INTO CURSOR posmetki
>>
>>SELECT posmetki.sifra
>>  , posmetki.iznos + NVL(SUM(Fakturi.iznos_sd),0.00) AS iznos;
>>FROM posmetki LEFT OUTER JOIN Fakturi ON posmetki.sifra==Fakturi.sifra_kom ;
>>GROUP BY sifra INTO CURSOR final
>>

>>
>>One in VFP9.
>
>Wha will be in VFP9.
>

Nesting of the two select:

SELECT posmetki.sifra
  , posmetki.iznos + NVL(SUM(Fakturi.iznos_sd),0.00) AS iznos;
FROM (SELECT Komintenti.sifra_kom AS sifra, NVL(SUM(Smetki.iznos_sd),0.00) AS iznos;
      FROM  Komintenti LEFT OUTER JOIN Smetki ON Komintenti.sifra_kom==Smetki.sifra_kom ;
      GROUP BY 1) posmetki 
LEFT OUTER JOIN Fakturi ON posmetki.sifra==Fakturi.sifra_kom ;
GROUP BY sifra INTO CURSOR final