select v.acc, v.currency, s.debit, s.credit, s.outgo, s.dtend
from customer c, vaccount v, saldo s
where c.idcustomer=:id 
   and c.idcustomer=v.idcustomer 
   and s.idacc=v.idacc
   and s.dtend = (select max(s1.dtend) 
                          from customer c1, vaccount v1, saldo s1
                        where c1.idcustomer=:id 
                           and c1.idcustomer=v1.idcustomer 
                           and s1.idacc=v.idacc)

FIRST  1