---

where o.cred_mnemonics is not null
  and ot.code not in (
      'PDS_RETURN_NDFL_REDEMPTION',
      'PDS_RETURN_LUMP_SUM_PAYMENT',
      'PDS_RETURN_NDFL_LUMP_SUM'
  )
  and ot.display_in_statement = true
order by o.ef_date;