Дмитрий

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select TP.IIN_BIN,
       pa.r_pers_account_id,
       pa.close_date,
       kbk.kbk_code,
       org.code_nk,
       org.CODE_TPK,
       op.m_operation_type_id,
       pa.open_date,
       sum(op.amount)
from r_pers_account pa
         join (Select rpao.r_pers_account_id, max(rbs.create_date) as date
               from r_base_trans rbs
                        join r_pers_acc_operation rpao on rbs.r_base_trans_id = rpao.r_base_trans_id
               where rbs.create_date between to_date('01.12.2017', 'dd.mm.yyyy') and to_date('31.12.2020', 'dd.mm.yyyy')
                 and rbs.M_BASE_TRANS_TYPE_ID NOT IN 26
  and ROWNUM < 100
               group by rpao.r_pers_account_id) as nested_table
              on nested_table.r_pers_account_id = pa.r_pers_account_id and nested_table.date >= trunc(op.actual_date, 'fmdd')
         join r_tax_payer tp on pa.r_tax_payer_id = tp.r_tax_payer_id
         join r_pers_acc_operation op on op.r_pers_account_id = pa.r_pers_account_id
         join m_kbk kbk on kbk.m_kbk_id = pa.m_kbk_id
         join m_tax_org org on org.m_tax_org_id = pa.m_tax_org_id
where is_charge_fine = 0
  and op.m_operation_type_id in (1, 2)
group by tp.IIN_BIN, pa.r_pers_account_id, pa.close_date, kbk.kbk_code, op.m_operation_type_id, org.code_nk,
         org.code_tpk, pa.open_date;

with nested_table as (
Select rpao.r_pers_account_id, max(rbs.create_date) as date
               from r_base_trans rbs
                        join r_pers_acc_operation rpao on rbs.r_base_trans_id = rpao.r_base_trans_id
               where rbs.create_date between to_date('01.12.2017', 'dd.mm.yyyy') and to_date('31.12.2020', 'dd.mm.yyyy')
                 and rbs.M_BASE_TRANS_TYPE_ID NOT IN 26
  and ROWNUM < 100
               group by rpao.r_pers_account_id
)
select TP.IIN_BIN,
       pa.r_pers_account_id,
       pa.close_date,
       kbk.kbk_code,
       org.code_nk,
       org.CODE_TPK,
       op.m_operation_type_id,
       pa.open_date,
       sum(op.amount)
from r_pers_account pa
         join nested_table on nested_table.r_pers_account_id = pa.r_pers_account_id and nested_table.date >= trunc(op.actual_date, 'fmdd')
         join r_tax_payer tp on pa.r_tax_payer_id = tp.r_tax_payer_id
         join r_pers_acc_operation op on op.r_pers_account_id = pa.r_pers_account_id
         join m_kbk kbk on kbk.m_kbk_id = pa.m_kbk_id
         join m_tax_org org on org.m_tax_org_id = pa.m_tax_org_id
where is_charge_fine = 0
  and op.m_operation_type_id in (1, 2)
group by tp.IIN_BIN, pa.r_pers_account_id, pa.close_date, kbk.kbk_code, op.m_operation_type_id, org.code_nk,
         org.code_tpk, pa.open_date;

можно обойтись 1 таблицей М:М с уникальной парой

create sequence user_document_number;

CREATE TABLE documents(
    id SERIAL,
    number INT NOT NULL DEFAULT(nextval('user_document_number')), 
    text text,
    PRIMARY KEY(id)
);
insert into documents(text) values('assaassa');

Product::update(['autoscu' => DB::raw('replace(autoscu, "-", "")')]);