SELECT  /*+ FIRST_ROWS(10) */ a.cust_ac_no account_no , a.branch_code branch_code 
	  FROM sttms_cust_account a
 WHERE a.cust_no <> nvl(global.user_customer_no,'*%$*')
   and (NOT exists (SELECT 'X'
                      FROM smvws_user_branches b
                     WHERE b.user_id     = global.user_id
                       and b.branch_code = a.branch_code)
        OR
        not exists (SELECT 'X'
                      FROM smvws_user_accclass c
                     WHERE c.user_id = global.user_id  
                       and c.account_class = a.account_class)
       )
   and not exists (SELECT 'X'
                     FROM SMTB_USER_ACCESS_EXCE_ACCTS d
                    WHERE D.cust_ac_no      = A.cust_ac_no
                      AND D.cust_ac_brn     = a.branch_code
                      AND d.account_allowed = 'A'
                      AND d.user_id         = global.user_id)
UNION ALL
SELECT cust_ac_no account_no, cust_ac_brn branch_code
FROM   SMTB_USER_ACCESS_EXCE_ACCTS
WHERE account_allowed = 'D'
AND user_id           = global.user_id