Hi Sergey,

As promised here are my datasamples and the result of your suggested query:
PrevYear:

mijbrpls	vlgnrbsvz	vlgnrplsvr	vlgnr_mut	bdr_srt
21102187646	1	        11	        419	        VSCPRM
21102187646	1	        11	        420	        AKPKST
21102187646	1	        11	        420	        APRV
21102187646	1	        11	        420	        BNSPRV
21102187646	1	        11	        420	        INCKST
21102187646	1	        11	        420	        INCPRV
21102187646	1	        11	        420	        PLSOP
21102187646	1	        11	        420	        1STKST
21102187646	1	        11	        421	        BHRKST
21102187646	1	        11	        422	        RISPRM

ThisYear:

mijbrpls	vlgnrbsvz	vlgnrplsvr	vlgnr_mut	bdr_srt
21102187646	1	        11	        419	       VSCPRM
21102187646	1	        11	        421	       BHRKST
21102187646	1	        11	        422	       RISPRM

I am doing the suggested query:

Select PrevYear.*;
	from PrevYear;
	left outer join thisyear;
		on PrevYear.mijbrpls = thisyear.mijbrpls ;
			and PrevYear.vlgnr_mut = thisyear.vlgnr_mut;
			AND thisyear.vlgnr_mut IS NULL

Result of the query:

mijbrpls	vlgnrbsvz	vlgnrplsvr	vlgnr_mut	bdr_srt
21102187646	1	        11	        419	        VSCPRM
21102187646	1	        11	        420	        AKPKST
21102187646	1	        11	        420	        APRV
21102187646	1	        11	        420 	        BNSPRV
21102187646	1	        11	        420	        INCKST
21102187646	1	        11	        420	        INCPRV
21102187646	1	        11	        420	        PLSOP
21102187646	1	        11	        420	        1STKST
21102187646	1	        11	        421	        BHRKST
21102187646	1	        11	        422	        RISPRM

As you see there is no difference between the result and previous year. While I expected that the result would return the records where vlgnr_mut =420
I hope this clarify things....

Thanks beforehand.