declare f1 cursor for
select distinct idntvopr from filter

declare @id_v char ( 4 )
declare @id_o char ( 3 )
declare @sql varchar( 200 )

open f1

fetch f1 into @id_v

if (@@rowcount >  0 ) 
  begin
   select @sql = @sql +  '(idntvopr = ' + @id_v 
   
   begin
      declare f2 cursor for
         select distinct kodotvet from filter where idntvopr = @id_v
      open f2
      select @sql = @sql + ' and kodotvet in ('
      fetch f2 into @id_o
      if (@@rowcount >  0 ) select @sql = @sql + @id_o
      fetch next f2 into @id_o
      while (@@sqlstatus  <>  2 )
         begin
           select @sql = @sql +  ' ,  ' + @id_o
           fetch next f2 into @id_o
         end
      select @sql = @sql + ')'
      close f2
      deallocate cursor f2
   end
   
   select @sql = @sql + ')'
  end

fetch next f1 into @id_v

while (@@sqlstatus  <>  2 )
 begin

  select @sql = @sql +  ' or '
  
  begin
    select @sql = @sql +  '(idntvopr = ' + @id_v 
  
   begin
      declare f2 cursor for
         select distinct kodotvet from filter where idntvopr = @id_v
      open f2
      select @sql = @sql + ' and kodotvet in ('
      fetch f2 into @id_o
      if (@@rowcount >  0 ) select @sql = @sql + @id_o
      fetch next f2 into @id_o
      while (@@sqlstatus  <>  2 )
         begin
           select @sql = @sql +  ' ,  ' + @id_o
           fetch next f2 into @id_o
         end
      select @sql = @sql + ')'
      close f2
      deallocate cursor f2
   end
    
     select @sql = @sql + ')'

  end

  fetch next f1 into @id_v

 end

close f1

deallocate cursor f1

print @sql