INSERT /*+append parallel(3,3)*/  INTO TMP_
  (
    C_DATE,
    C_ACC,
    C_TURNOVER_DBT,
    C_TURNOVER_DBT_LCL,
    C_TURNOVER_CRT,
    C_TURNOVER_CRT_LCL,
    C_BALANCE,
    C_BALANCE_LCL,
    STEP
  )
with rec as (--обработанные проводки
  select collection_id, 
  trunc(c_date) c_date, 
  sum(C_TURNOVER_DBT) C_TURNOVER_DBT, 
  sum(C_TURNOVER_DBT_LCL) C_TURNOVER_DBT_LCL,
  sum(C_TURNOVER_CRT) C_TURNOVER_CRT, 
  sum(C_TURNOVER_CRT_LCL) C_TURNOVER_CRT_LCL,
  sum(C_BALANCE) C_BALANCE, 
  sum(C_BALANCE_LCL) C_BALANCE_LCL
  from (
      select  r2.*,
      --баланс считаем только для последней записи 
       case when rn = 1 then nvl(C_START_SUM,0) +     direction * nvl(C_SUMMA,0)     end as C_BALANCE,
       case when rn = 1 then nvl(C_START_SUM_NAT,0) + direction * nvl(C_SUMMA_NAT,0) end as C_BALANCE_LCL
            from (
            select /*+ full(r) full(r.t) full(r.t.DA) full(r.t.DC) PARALLEL(3,3) */
                   r.*
                  ,row_number() over (partition by r.collection_id, trunc(r.c_date) order by r.c_date desc, r.id desc) as rn --последняя запись на ключе Счет+Опердень
                  ,case when C_DT = '1' then C_SUMMA else 0 end C_TURNOVER_DBT,
                   case when C_DT = '1' then C_SUMMA_NAT else 0 end C_TURNOVER_DBT_LCL,
                   case when C_DT = '0' then C_SUMMA else 0 end C_TURNOVER_CRT,
                   case when C_DT = '0' then C_SUMMA_NAT else 0 end C_TURNOVER_CRT_LCL,
                   case when C_DT = '1' then -1 else 1 end direction --множитель для остатка 
            from records_v --view - join records1 и records2
            where r.c_date >= date '2016-01-01' and r.c_date <date '2016-01-10' +1 
              --отбросить нулевые строки 
              and NOT (nvl(C_START_SUM,0) = 0 and nvl(C_SUMMA,0) = 0 and nvl(C_START_SUM_NAT,0) = 0 and nvl(C_SUMMA_NAT,0) = 0   
                       and (c_type_oper = 2050157 or c_type_oper is null)
                       )
            ) r2
      ) r3
  group by collection_id,trunc(c_date)
),
ac as --уникальное соответствие id = c_arc_move
 (select /*+ full(ac) PARALLEL(3,3) */
  distinct id, c_arc_move
  from ac_
  )
select /*+ parallel(3,3)*/
C_DATE,
ac.id c_acc,
sum(nvl(C_TURNOVER_DBT,0)),
sum(nvl(C_TURNOVER_DBT_LCL,0)),
sum(nvl(C_TURNOVER_CRT,0)),
sum(nvl(C_TURNOVER_CRT_LCL,0)),
sum(nvl(C_BALANCE,0)),
sum(nvl(C_BALANCE_LCL,0)),
  1 step
from ac inner join rec on ac.c_arc_move = rec.collection_id
group by --во избежание ситуации, когда внутри одной даты два разных collection_id по одному счету
          C_DATE, ac.id
;

  SELECT id, parent_id, LPAD (' ', LEVEL - 1) || operation || ' ' ||
 options operation, object_name
 FROM (
 SELECT id, parent_id, operation, options, object_name
  FROM gv$sql_plan
  WHERE address = '0000000E8EFD5978'
  AND hash_value = 2898422194
  AND child_number = 0
  )
  START WITH id = 0
  CONNECT BY PRIOR id = parent_id
;

0  INSERT STATEMENT  
1 0  LOAD AS SELECT  
2 1   PX COORDINATOR  
3 2    PX SEND QC (RANDOM) :TQ10006
4 3     HASH GROUP BY                       +1++++++++++
5 4      PX RECEIVE  
6 5       PX SEND HASH :TQ10005
7 6        HASH GROUP BY                       +2++++++++++ 
8 7         HASH JOIN  
9 8          PX RECEIVE  
10 9           PX SEND BROADCAST :TQ10003
11 10            VIEW  
12 11             SORT GROUP BY                        +3++++++++++
13 12              PX RECEIVE  
14 13               PX SEND HASH :TQ10002
15 14                VIEW  
16 15                 WINDOW SORT 
17 16                  PX RECEIVE  
18 17                   PX SEND HASH :TQ10001
19 18                    FILTER  
20 19                     HASH JOIN  
21 20                      PX RECEIVE  
22 21                       PX SEND BROADCAST :TQ10000
23 22                        PX BLOCK ITERATOR 
24 23                         TABLE ACCESS STORAGE FULL RECORDS1
25 20                      PX BLOCK ITERATOR 
26 25                       TABLE ACCESS STORAGE FULL RECORDS2
27 8          VIEW  
28 27           SORT UNIQUE 
29 28            PX RECEIVE  
30 29             PX SEND HASH :TQ10004
31 30              PX BLOCK ITERATOR 
32 31               TABLE ACCESS STORAGE FULL AC_