Co10kl

with myvmi(hrknkl, hrkfkl, qpmgkl, adrekl, ocuskl
    , objekb, irlvkb
    , lfzv1b, lfzb1b
    , von, bis)
as (
    select a.hrknkl, a.hrkfkl, a.qpmgkl, a.adrekl, a.ocuskl
         , b.objekb, b.irlvkb
         , c.lfzv1b, c.lfzb1b
         , date(c.lfzv1b+693594) von, date(c.lfzb1b+693594) bis
    from            ccmpdta0.sc1pf0kl a
    left outer join ccmpdta0.sc1pf0kb b 
         on (b.hrknkb, b.hrkfkb, b.qpmgkb, b.adrekb, b.ittykb)
           =(a.hrknkl, a.hrkfkl, a.qpmgkl, a.adrekl, 'T')
    left outer join ccmpdta0.sc1pf1kb c 
         on (c.hrkn1b, c.hrkf1b, c.qpmg1b, c.adre1b, c.obje1b)
           =(a.hrknkl, a.hrkfkl, a.qpmgkl, a.adrekl, b.objekb)
)
select * from myvmi
;