---

select
    to_char(o.ef_date, 'DD.MM.YYYY') as effective_date,
    ot.name,
    case
        when ot.code = 'PDS_NDFL_REDEMPTION_PAYMENT'
          or coalesce(o.cred_mnemonics, '') like '%НДФЛ%'
        then null
        else o.value
    end as value,
    o.ef_date,
    case
        when ot.code = 'PDS_NDFL_REDEMPTION_PAYMENT'
          or coalesce(o.cred_mnemonics, '') like '%НДФЛ%'
        then o.value
        else null
    end as ndfl
from operation o
join back_office.operation_type ot
    on ot.id = o.operation_type_id
where o.deb_mnemonics is not null
order by o.ef_date, o.id;