{section}{column:width=50%}

SELECT
CD,SUM(AT),SUM(QT)
FROM(SELECT CD,AT,0 QT
     FROM TAB7 
     UNION ALL
SELECT CD,0,QT FROM TAB8)
GROUP BY CD HAVINGCD<>'C';

{column}{column:width=50%}

Execution Plan
----------------------------------------------------------
Plan hash value: 1539313887
------------------------------------------------------------------------------
| Id | Operation        | Name | Rows | Bytes | Cost (%CPU)| Time     |
------------------------------------------------------------------------------
| 0  |SELECTSTATEMENT   |      | 13   | 429   | 7 (15)     | 00:00:01 | 
|*1  | FILTER           |      |      |       |            |          | 
| 2  | HASHGROUPBY      |      | 13   | 429   | 7 (15)     | 00:00:01 | 
| 3  | VIEW             |      | 13   | 429   | 6 (0)      | 00:00:01 | 
| 4  | UNION-ALL        |      |      |       |            |          | 
| 5  | TABLE ACCESS FULL| TAB7 | 9    | 180   | 3 (0)      | 00:00:01 | 
| 6  | TABLE ACCESS FULL| TAB8 | 4    | 80    | 3 (0)      | 00:00:01 | 
------------------------------------------------------------------------------ 
Predicate Information (identifiedbyoperation id): 
--------------------------------------------------- 
1 - filter("CD"<>'C')

{column}{section}