C_DV_PARAMS_VALUE
AND (NVL(VP1.C_DV_PARAMS_VALUE,' ') <> '是' OR NVL(VP2.C_PARAMS,' ') <> '是')
SELECT A.C_PA_CODE FROM T_FINANCIAL_VAL A LEFT JOIN VB_AO_PARAMS VP1 ON VP1.C_PORT_CODE = A.C_PORT_CODE AND VP1.C_DSP_CODE = 'AO_QT_IFRS9_001' LEFT JO ......