select t.brid, 
sum(dl.summ/k.krsp),
s.summ summ_sk,
case when nvl(s.summ,0)<>0 then  sum(dl.summ/k.krsp)/(s.summ) else null end k
from doc d
join docl dl on dl.did=d.id
join tov t on t.id=dl.tid
join docsub ds on ds.id=d.id
join krs_day k on trunc(d.DT)= K.DT and k.currid= 22
left join(
select aa.brid,avg(aa.summ)summ from(
select t.brid,s1.dt dt,sum(s1.q
*t.cena0/k.krsp)/2 summ
from(select s.tid,s.dt dt,sum(s.q)q
from sk_by_dt s
where s.dt in(
select trunc(LAST_DAY(ADD_MONTHS(sysdate,-13+level))) dt from dual
connect by level < 13)
group by s.tid,s.dt
)s1
join krs_day k on s1.dt = K.DT and k.currid= 22
join tov t on t.id=s1.tid
group by t.brid,s1.dt
) aa
group by aa.brid
) s on s.brid=t.brid 
where D.tpk='N' and d.stk in ('P','G','H', 'Z')
and ds.stor=0 
and trunc(D.DT) between ADD_MONTHS(TRUNC(sysdate, 'mm'),-12) and LAST_DAY(ADD_MONTHS(trunc(sysdate),-1))
group by t.brid,s.summ
order by t.brid