* Исходные данные
Create Cursor ten (id i, fio C(10))
Insert into ten VALUES (1, 'Павлов')
Insert into ten VALUES (2, 'Фомин')
Insert into ten VALUES (3, 'Иванов')
Insert into ten VALUES (4, 'Сидоров')
Insert into ten VALUES (5, 'Петров')
Insert into ten VALUES (6, 'Путин')
Insert into ten VALUES (7, 'Дорошенко')
Insert into ten VALUES (8, 'Власов')
Insert into ten VALUES (9, 'Романов')
Insert into ten VALUES (10, 'Трошин')

Create Cursor izm (id i, summ1 N(10,2))
Insert into izm VALUES (1, 50)
Insert into izm VALUES (2, 60)
Insert into izm VALUES (2, 70)
Insert into izm VALUES (2, 80)
Insert into izm VALUES (3, 300)
Insert into izm VALUES (6, 400)
Insert into izm VALUES (7, 500)

Create Cursor dolg (id i, summ2 N(10,2))
Insert into dolg VALUES (1, 10)
Insert into dolg VALUES (1, 20)
Insert into dolg VALUES (1, 30)
Insert into dolg VALUES (3, 80)
Insert into dolg VALUES (3, 90)
Insert into dolg VALUES (8, 200)
Insert into dolg VALUES (9, 300)
Insert into dolg VALUES (10, 400)

* "Схлопывание" сумм по таблице izm
select id, sum(summ1) as summ1 ;
into cursor sum_izm nofilter ;
from izm ;
group by id

* "Схлопывание" сумм по таблице dolg
select id, sum(summ2) as summ2 ;
into cursor sum_dolg nofilter ;
from dolg ;
group by id

* Объединение результатов
select ten.id, ten.fio, nvl(sum_izm.summ1,000000.00) as summ1, nvl(sum_dolg.summ2,000000.00) as summ2 ;
from ten ;
left join sum_izm on ten.id = sum_izm.id ;
left join sum_dolg on ten.id = sum_dolg.id 

Select ;
    ten.id, ;
    ten.fio, ;
    Sum(nvl(tmp.summ1, Cast(0 as N(10,2)))) as summ1, ;
    Sum(nvl(tmp.summ2,Cast(0 as N(10,2)))) as summ2 ;
from ten ;
left join (;
    Select id, summ1, Cast(0 as N(10,2)) as summ2 from izm ;
    union all ;
    Select id, Cast(0 as N(10,2)) as summ1, summ2 from dolg ;
    ) as tmp on ten.id = tmp.id ;
group by ten.id, ten.fio