DECLARE
    CURSOR C IS 
    SELECT A.ACC_CODE, SUM(B.NET_AMOUNT) OP_BAL
    FROM MREL.MREL_SALES_BUYER_MAST A, SALES.SALES_FINAL_BILL_MASTER B
    WHERE A.BUYER_CODE = B.BUYER_CODE
    AND B.COMP_CODE = :COMP_CODE
    AND B.SALE_TYPE_CODE = :SALE_TYPE_CODE
    AND B.FBILL_DATE <= :FBILL_DATE
    GROUP BY A.ACC_CODE;
    v_COUNT NUMBER(9);
BEGIN
    FOR R IN C LOOP
        SELECT COUNT(1) INTO v_COUNT 
        FROM ACCOUNTS.ACCOUNTS_PARTY_OPENING_BALANCE
        WHERE PARTY_CODE = R.ACC_CODE
        AND COMP_CODE = :COMP_CODE
        AND FIN_YEAR = '09-10';
        
        IF v_COUNT > 0 THEN
            UPDATE ACCOUNTS.ACCOUNTS_PARTY_OPENING_BALANCE
            SET OPENING_BALANCE = R.OP_BAL, DR_CR = 'D'
            WHERE PARTY_CODE = R.ACC_CODE
            AND COMP_CODE = :COMP_CODE
            AND FIN_YEAR = '09-10';
        ELSE
            INSERT INTO ACCOUNTS.ACCOUNTS_PARTY_OPENING_BALANCE
            VALUES(R.ACC_CODE, R.OP_BAL, 'D', '09-10', :COMP_CODE, 'AMOL', SYSDATE, 'AMOL', SYSDATE, '0000000000173');
        END IF;    
    
    END LOOP;
END;