use m.gcdat+'saldo.dbf' exclusive alias saldo
  if used('SALDO')
    if TYPE('KOD')='U'
      on error
      copy structure extended to m.gctmp+'aaa.dbf'
      copy to m.gctmp+'bbb.dbf'
      close databases
      use m.gctmp+'aaa.dbf' in  0  alias aaa exclusive
      append blank
      replace field_name with 'KOD'
      replace field_type with 'N'
      replace field_len with  4 
      create m.gcdat+'saldo.dbf' from m.gctmp+'aaa.dbf'
      close databases
      use m.gcdat+'saldo.dbf' exclusive alias SALDO
      append from m.gctmp+'bbb.dbf'
      close databases
      delete file m.gctmp+'aaa.dbf'
      delete file m.gctmp+'bbb.dbf'
    endif
  else
    do s_sob1 with m.gcdat+'saldo.dbf'
  endif