Select p.prempl, p.txqtr ; from a_prehtx pre, LEFT JOIN a_prehtx p ON pre.prempl = p.prempl ; where p.txqtr = '3' And (pre.txqtr = '2' OR p.prempl NOT IN (SELECT prempl FROM a_preftx)) ; AND (p.qtax = 0 AND p.qbase = 0 AND p.qwage = 0) ; AND p.ybase<>(pre.Ybase+NVL(p.qbase,0)); AND pre.taxid = p.taxid ; group by p.prempl, p.txqtr into cursor curNeedUpdate2