o functie cu parametru @data

select coalesce(A.cont,B.cont) cont ,
           coalesce(A.soldInit,0) as soldInit,
            coalesce(B.Debit,0) debit,
           coalesce(B.Credit,0) credit
from
 ( ----------sold initial
   select coalesce(x.cont,y.cont) as cont, coalesce(x.debit,0)-coalesce(y.credit,0) as ssoldinit
      from
        ( select sum(debit) as debit , cont ....
        )X
        full join
       ( select sum(credit) as credit, cont ....
        )y
        on x.cont=y.cont
  )A--sold initial

full join

(  ----sold curent
      select coalesce(x.cont,y.cont) as cont, coalesce(x.debit,0) as debit ,coalesce(y.credit,0) as credit
      from
        ( select sum(debit) as debit , cont ....
        )X
        full join
       ( select sum(credit) as credit, cont ....
        )y
        on x.cont=y.cont
)B --sold curent

on A.cont=B.cont