СREATE TABLE TMP_CARD (
    ID    INTEGER NOT NULL,
    NAME  VARCHAR( 30 )
);
ALTER TABLE TMP_CARD ADD CONSTRAINT PK_TMP_CARD PRIMARY KEY (ID);


CREATE TABLE TMP_TRANS (
    ID       INTEGER NOT NULL,
    CARD_ID  INTEGER,
    DETAIL   VARCHAR( 30 ),
    DATE_    DATE
);
ALTER TABLE TMP_TRANS ADD CONSTRAINT PK_TMP_TRANS PRIMARY KEY (ID);
CREATE INDEX TMP_TRANS_IDX1 ON TMP_TRANS (CARD_ID);

select count(*) from tmp_card; ->  1000 
select count(*) from tmp_trans; ->  100000 

SELECT t.*
FROM tmp_trans t LEFT JOIN tmp_trans s2
ON t.card_id=s2.card_id AND t.id < s2.id
WHERE s2.card_id IS NULL

select t.*
 from tmp_card c join tmp_trans t on c.id = t.card_id
 where t.id = ( select max(t2.id) from tmp_trans t2 where t2.card_id = c.id )