select a.*, c.Kol as Ostatok from SprTovar a
   left outer join (select b.DATA, b.KodTov, Sklad.Kol
                           from (select MAX(DATA) as DATA, KodTov
                                        from Sklad
                                        where KodSklad=0
                                          and DATA<='14.04.2015'
                                        group by KodTov
                                ) b,
                                Sklad
                           where b.KodTov=Sklad.KodTov
                             and b.DATA=Sklad.DATA
                             and Sklad.KodSklad=0
                    ) c ON a.KOD=c.KodTov
order by lower(a.Name)

select a.*, c.Kol as Ostatok from SprTovar a
   left outer join (select b.KodTov, Sum(Kol) Kol
                    from Sklad b
                    where
                      KodSklad=0  and DATA <= '14.04.2015'
                    group by KodTov
                    having b.DATA = MAX(b.DATA)
                    ) c ON a.KOD=c.KodTov
order by lower(a.Name)

select a.*, c.Kol as Ostatok from SprTovar a
   left outer join (select b.DATA, b.KodTov, Sum(Kol) Kol
                    from Sklad b
                    where
                      b.KodSklad=0  and b.DATA <= '14.04.2015'
                    group by b.DATA, b.KodTov
                    having b.DATA = MAX(b.DATA)
                    ) c ON a.KOD=c.KodTov
order by lower(a.Name)

select a.*, 
    (SELECT top 1 S.Kol 
       FROM Sklad S 
       WHERE S.KodSklad=0 AND S.KodTov=a.KOD AND S.DATA<='15.04.2015'
       ORDER BY S.DATA DESC) as Ostatok 
  FROM SprTovar a 
  order by lower(a.Name)

select a.*, 
    (SELECT top 1 S.Kol 
       FROM Sklad S 
       WHERE S.KodSklad=0 AND S.KodTov=a.KOD AND S.DATA<='15.04.2015'
       ORDER BY S.DATA DESC) as Ostatok, 
    (SELECT top 1 S.DATA 
       FROM Sklad S 
       WHERE S.KodSklad=0 AND S.KodTov=a.KOD AND S.DATA<='15.04.2015'
       ORDER BY S.DATA DESC) as DATA 
  FROM SprTovar a 
  order by lower(a.Name)

select a.*, 
    (SELECT top 1 S.Kol, S.Data 
       FROM Sklad S 
       WHERE S.KodSklad=0 AND S.KodTov=a.KOD AND S.DATA<='15.04.2015'
       ORDER BY S.DATA DESC) 
  FROM SprTovar a 
  order by lower(a.Name)

select a.*, 
   (select Top 1 b.Kol as Kol from Sklad b 
                    where a.Kod=b.KodTov 
                      and b.Data<='15.04.2015'
                      and b.KodSklad=0 
                      order by b.Data desc 
                      ) as Ostatok 
from SprTovar a 
where a.PriznDel=False and a.Kod_G IN (select Kod from SprGTovar where Kod_R<>2) 
order by lower(a.Name)