CREATE GLOBAL TEMPORARY TABLE notactive
ON COMMIT PRESERVE ROWS
AS
SELECT fi.NAME,
c.contract_number card_number,
c.contract_name,
c.card_expire,
q.contract_number,
q.amount_available,
DECODE(c.contr_status,  14 , 'Card OK',  98 , 'Do not honor') status
FROM
(SELECT a.amount_available, a.contract_number, a.ID ac_id
--sum(abs(acc.item_total)) ttl
FROM acnt_contract a, acc_cycle acc
WHERE
    acc.acnt_contract__oid = a.ID
AND acc.account_name = 'Cl Deposit'
AND acc.date_from >= ROUND(SYSDATE - INTERVAL '10' MONTH, 'MM')
AND a.amnd_state = 'A'
AND a.con_cat = 'A'
AND a.contr_status =  51                                           -- Account OK
AND a.date_open < ROUND(SYSDATE - INTERVAL '10' MONTH, 'MM')
AND a.ccat <> 'C'                                              -- not BUSINESS

GROUP BY a.amount_available, a.contract_number, a.ID
HAVING SUM(ABS(acc.item_total)) =  0 

UNION ALL

SELECT a.amount_available, a.contract_number, a.ID ac_id
FROM acnt_contract a
WHERE
    a.amnd_state = 'A'
AND a.con_cat = 'A'
AND a.contr_status =  51                                           -- Account OK
AND a.date_open < ROUND(SYSDATE - INTERVAL '10' MONTH, 'MM')
AND a.ccat <> 'C'                                              -- not BUSINESS
AND NOT EXISTS (SELECT  1  FROM acc_cycle acc2
            WHERE
               acc2.acnt_contract__oid = a.ID
            AND acc2.account_name = 'Cl Deposit'
            AND acc2.date_from >= ROUND(SYSDATE - INTERVAL '10' MONTH, 'MM')
)

) q, acnt_contract c, f_i fi, serv_pack sp, opt_v_product op

/* appl_product p, */
WHERE c.amnd_state = 'A'
  AND c.acnt_contract__oid = q.ac_id
  AND c.contr_status =  14                    /*, 98 - ?  */  /* card ok only */
  AND c.product = op.appl_product
  AND op.tarif_plan_name <> 'A'
  AND op.fee_year <>  0 
  AND op.amnd_state = 'A'
  AND op.is_active = 'Y'

  AND c.serv_pack__id = sp.ID
  AND sp.amnd_state='A'
  AND sp.code <> 'PRUCREDE-ST1-M'
  AND sp.code NOT LIKE '%-STVP%-M'
  AND sp.code NOT LIKE '%-TST-M'
  AND sp.code NOT LIKE '%-BOX-M'
  AND sp.code NOT LIKE '%-CASE-M'
  AND sp.code NOT LIKE 'SCARD'
  AND fi.ID = c.f_i
  AND fi.amnd_state = 'A'

ORDER BY fi.branch_code

INSERT INTO addinfo.notactive
   SELECT   fi.NAME, c.contract_number card_number, c.contract_name, ...

The SELECT statement may not contain an 'INTO' clause