select G.NAME GRP, G.GROUP_ID
, case
    when D.D = 0         then '===='
    when A.MONEY >= 1000 then 'a. 1000...'
    when A.MONEY >= 500  then 'b. 500...1000'
    when A.MONEY >= 300  then 'c. 300...500'
    when A.MONEY >= 100  then 'd. 100...300'
    when A.MONEY >= 50   then 'e. 50...100'
    when A.MONEY > 0     then 'x. 1...50'
    when A.MONEY = 0     then 'y. 0'
    else                      'z. ???'
  end RNG
, count(*) as CNT
, sum(A.MONEY) as SUM
from ACCOUNTS A
join CUSTOMERS C on (C.CUSTOMER_ID = A.CUSTOMER_ID)
join BM_GROUP G on (G.GROUP_ID = C.GROUP_ID)
join (select 0 D from dual union all select 1 D from dual) D on (D.D is not null)
where A.CURRENCY_ID = 10
and A.STATUS > 0
and A.MONEY > 0
and A.STATUS > 0
group by G.GROUP_ID, G.NAME
, case
    when D.D = 0         then '===='
    when A.MONEY >= 1000 then 'a. 1000...'
    when A.MONEY >= 500  then 'b. 500...1000'
    when A.MONEY >= 300  then 'c. 300...500'
    when A.MONEY >= 100  then 'd. 100...300'
    when A.MONEY >= 50   then 'e. 50...100'
    when A.MONEY > 0     then 'x. 1...50'
    when A.MONEY = 0     then 'y. 0'
    else                      'z. ???'
  end
order by GRP, RNG