Select 
 dwh_t.PERSON_ID, 
 source_t.PERSON_ID,
 ml_t.dmltype
     , ml_t.PERSON_ID AS PERSON_ID
  From 
 (
 Select
  ml_t.PERSON_ID AS PERSON_ID, 
 MAX(dmltype$$)KEEP(DENSE_RANK LAST ORDER BY sequence$$) dmltype    
  FROM
           NF_FRONT.MLOG$_NF_PERSON_FINANCIAL_@DWH_TO_NF ml_t
 WHERE ml_t.dmltype$$ IN ('U', 'D')
AND ml_t.PERSON_ID='37399516' 
 GROUP BY
         ml_t.PERSON_ID  
         )ml_t
   LEFT JOIN NF_FRONT.NF_PERSON_FINANCIAL_DATA@DWH_TO_NF source_t ON source_t.PERSON_ID = ml_t.PERSON_ID
    LEFT JOIN NF_PERSON_FINANCIAL_DATA dwh_t ON dwh_t.PERSON_ID = source_t.PERSON_ID  
    AND TRUNC(SYSDATE) - 1 BETWEEN dwh_t.DWH_VALID_FROM AND dwh_t.DWH_VALID_TO  
    AND NOT (
                                             1 = 1
                                            AND pkg_common.is_equal(dwh_t.PERSON_ID, source_t.PERSON_ID) = 1
                                            )


-------------------------------------------------------------------------
-- Функция определяет одинаковы ли два числа
-------------------------------------------------------------------------
FUNCTION is_equal
( p_col1 IN NUMBER
, p_col2 IN NUMBER)
RETURN INTEGER
IS
  vr_result INTEGER;
  cn_null CONSTANT NUMBER := 1 / 9999999;
BEGIN
  IF NVL(p_col1, cn_null) = NVL(p_col2, cn_null) THEN
    vr_result := 1;
  ELSE
    vr_result := 0;
  END IF;
  --
  RETURN vr_result;
END is_equal;