Select 
      x.emplcode,
      case when cb_cl > 0 then 7 else cb_cl+7 end cbcl,
      cb_sl+7 cbsl,
      cb_pl+crpl cbpl
from (Select a.Emplcode,
             Cb_Cl,
             Cb_Sl,
             Cb_Pl,
             a.Unitid
        FROM EMPL_LEAVE_CARD a,emplmast b
       WHERE MONTHNO = 12 
         AND YEARNO = 2007 
         And a.Unitid = 1 
         and a.emplcode = b.emplcode 
         and substr(catgcode,1,1) not in ('W','A','T') 
         and empstatus not in ('L','D','V')) x,
     (select emplcode,
             Least(trunc(present,-1)/20,14) crpl 
       from (Select a.emplcode,
                    sum(presentdays)+sum(compoffdays) present
               from attendance a,emplmast b 
              where yearno = 2007 
                and a.emplcode = b.emplcode 
                and b.empstatus not in ('L','D','V') 
                and substr(catgcode,1,1) not in ('W','A','T')
                and a.unitid = 1
               group by A.emplcode,yearno)) y

where x.emplcode = y.emplcode