Answer / abhisudipta

select distinct a.acctno,b.name,a.old_salary,b.salary,
nvl((sum(b.salary)-sum(a.old_salary)),0) count_increase
from salary_increase_process a,emp b
where a.acctno=b.acctno
group by a.acctno,b.name,a.old_salary,b.salary;

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