SELECT * FROM ACCOUNTS.BILL_DISCOUNTED_WITH_BANK
WHERE NVL(INV_NO, 'NA') IN (SELECT DRAWEE_BANK FROM(
                                    SELECT B.DRAWEE_BANK, SUM(B.ADJ_AMOUNT)
                                    FROM ACCOUNTS.ACCOUNTS_VOUCHER_MAST A, ACCOUNTS.ACCOUNTS_BILL_DTLS B
                                    WHERE A.VCH_NO = B.VCH_NO AND A.COMP_CODE = B.COMP_CODE
                                    AND A.VCH_DATE BETWEEN :FROMDATE AND :TODATE
                                    AND A.STATUS <> 'C'
                                    AND B.ACC_CODE = :ACC_CODE
                                    AND A.COMP_CODE = :COMP_CODE
                                    AND DR_CR = 'C'
                                    AND TRIM(B.DRAWEE_BANK) IS NOT NULL
                                    GROUP BY B.DRAWEE_BANK
                                    INTERSECT
                                    SELECT B.DRAWEE_BANK, SUM(B.ADJ_AMOUNT)
                                    FROM ACCOUNTS.ACCOUNTS_VOUCHER_MAST A, ACCOUNTS.ACCOUNTS_BILL_DTLS B
                                    WHERE A.VCH_NO = B.VCH_NO AND A.COMP_CODE = B.COMP_CODE
                                    AND A.VCH_DATE BETWEEN :FROMDATE AND :TODATE
                                    AND A.STATUS <> 'C'
                                    AND B.ACC_CODE = :ACC_CODE
                                    AND A.COMP_CODE = :COMP_CODE
                                    AND DR_CR = 'D'
                                    AND TRIM(B.DRAWEE_BANK) IS NOT NULL
                                    GROUP BY B.DRAWEE_BANK
                                     )
                      )
AND ACC_CODE = :ACC_CODE                      
ORDER BY INV_NO, VCH_DATE, DUMMY_VCH_NO