---

select
    o.id as operation_id,
    o.ef_year,
    o.operation_type_id,
    ot.code,
    ot.name,
    o.deb_mnemonics,
    o.cred_mnemonics,
    count(*) as row_count,
    sum(o.value) as sum_value
from operations o
join back_office.operation_type ot
    on ot.id = o.operation_type_id
where o.deb_mnemonics like '%СВ%'
  and coalesce(o.cred_mnemonics, '') not like '%НДФЛ%'
group by
    o.id,
    o.ef_year,
    o.operation_type_id,
    ot.code,
    ot.name,
    o.deb_mnemonics,
    o.cred_mnemonics
order by o.ef_year, o.id;