WITH box AS (

SELECT
  cn.CLIENT_ID,
  cn.CONTAINER_ID,
  md.DEBET_ID,
  md.CREDIT_ID,
  md.DEBET,
  md.CREDIT,
  md.TRANS_SUM,
  md.MTRANS_ID,
---------------------------------------------------------------
  CASE WHEN md.debet = 70 AND md.credit = 40 THEN -md.TRANS_SUM
       WHEN md.debet = 40 AND md.credit = 70 THEN  md.TRANS_SUM
       ELSE 0
  END AS INV_SUM,
  CASE WHEN md.debet = 70 AND md.credit = 40 THEN md.TRANS_DATE
       WHEN md.debet = 40 AND md.credit = 70 THEN md.TRANS_DATE
       ELSE NULL
  END AS INV_DATE,
---------------------------------------------------------------
  CASE WHEN md.debet = 40 AND md.credit = 50 THEN  md.TRANS_SUM
       WHEN md.debet = 50 AND md.credit = 40 THEN -md.TRANS_SUM
       ELSE 0
  END AS RET_SUM,
---------------------------------------------------------------
  CASE WHEN md.debet = 40 AND md.credit = 60 THEN  md.TRANS_SUM
       WHEN md.debet = 60 AND md.credit = 40 THEN -md.TRANS_SUM
       ELSE 0
  END AS LOST_SUM,
---------------------------------------------------------------
  CASE WHEN md.MTRANS_ID IS NOT NULL AND md.debet  = 40 THEN  md.TRANS_SUM
       WHEN md.MTRANS_ID IS NOT NULL AND md.credit = 40 THEN -md.TRANS_SUM
       ELSE 0
  END AS PAY_SUM,
  CASE WHEN md.MTRANS_ID IS NOT NULL AND md.debet  = 40 THEN md.TRANS_DATE
       WHEN md.MTRANS_ID IS NOT NULL AND md.credit = 40 THEN md.TRANS_DATE
       ELSE NULL
  END AS PAY_DATE
---------------------------------------------------------------
FROM MONEY_DIST md, CONTAINER cn
  WHERE cn.CLIENT_ID = md.CLIENT_ID
    AND (cn.CONTAINER_ID = md.DEBET_ID OR cn.CONTAINER_ID = md.CREDIT_ID)
)

, money AS (
SELECT 
  box.CLIENT_ID
 ,box.CONTAINER_ID
 ,SUM(box.INV_SUM)  AS INV_SUM
 ,MAX(box.INV_DATE) AS INV_DATE
 ,SUM(box.RET_SUM)  AS RET_SUM
 ,SUM(box.LOST_SUM) AS LOST_SUM
 ,SUM(box.PAY_SUM)  AS PAY_SUM
 ,max(box.PAY_DATE) AS PAY_DATE
 ,SUM(box.INV_SUM) + SUM(box.RET_SUM) + SUM(box.LOST_SUM) + SUM(box.PAY_SUM) AS ACC
FROM box
GROUP BY box.CLIENT_ID, box.CONTAINER_ID)

SELECT
   mn.CLIENT_ID
  ,NVL(cs.SUB_ID,-1) AS SUB_ID
  ,mn.CONTAINER_ID
  ,mn.INV_SUM
  ,mn.INV_DATE
  ,mn.RET_SUM
  ,mn.LOST_SUM
  ,mn.PAY_SUM
  ,mn.PAY_DATE
  ,mn.ACC
FROM 
  money mn, 
  CONTAINER cn, 
  CLIENT_SUB cs,
  CLIENT_BASKET cb
WHERE mn.CLIENT_ID = cn.CLIENT_ID
  AND mn.CONTAINER_ID = cn.CONTAINER_ID  
  AND cn.SUB_ID = cs.SUB_ID (+)
  AND cs.ITEM_ID = cb.ITEM_ID (+)
ORDER BY mn.CLIENT_ID, SUB_ID;