SELECT * from rqrt_bdgt WHERE 
 IDRQRT not in (
       select -1 from uo where iduo=1 union
       select RQRT.IDRQRT from RQRT, RQRTPRC WHERE  
              RQRTPRC.IDRQRT=rqrt.idrqrt  and
              (idmo IN (SELECT idmo FROM mo_temp_frozen)) and
             (RQRT.GUID not in (select guid from rqrt_temp where guid is not null))
        )

Plan
PLAN (MO_TEMP_FROZEN NATURAL)
PLAN (RQRT_TEMP NATURAL)
PLAN (UO INDEX (IDUO_PK))
PLAN JOIN (RQRT NATURAL, RQRTPRC INDEX (RQRTPRC_RQRT_IDX))

Plan
PLAN (MO_TEMP_FROZEN NATURAL)
PLAN (RQRT_TEMP NATURAL)
PLAN (UO INDEX (IDUO_PK))
PLAN JOIN (RQRT NATURAL, RQRTPRC INDEX (RQRTPRC_RQRT_IDX))
PLAN (RQRT_BDGT NATURAL)

SELECT * from rqrt_bdgt WHERE  IDRQRT not in (-1)

select -1 from uo where iduo=1 union
       select RQRT.IDRQRT from RQRT, RQRTPRC WHERE  
              RQRTPRC.IDRQRT=rqrt.idrqrt  and
              (idmo IN (SELECT idmo FROM mo_temp_frozen)) and
             (RQRT.GUID not in (select guid from rqrt_temp where guid is not null))

SELECT * from rqrt_bdgt WHERE
IDRQRT not in (
   SELECT Q.IDRQRT FROM (
    select RQRT.IDRQRT, RQRT.GUID from RQRT, rqrtprc, MO_TEMP_FROZEN t
    where
      RQRT.IDRQRT = RQRTPRC.IDRQRT AND
      RQRT.IDMO = t.IDMO

    ) Q LEFT JOIN RQRT_TEMP ON
     Q.GUID = RQRT_TEMP.GUID WHERE RQRT_TEMP.GUID IS NULL