SELECT CASE
WHEN f.bankcode IS NULL THEN v.bankcode
ELSE f.bankcode
END AS bankcode,
f.banknamef AS banknamef,
f.banknamek AS banknamek,
v.banknamef AS banknamef,
v.banknamek AS banknamek
FROM (SELECT *
FROM foreign_ccm102
EXCEPT
SELECT *
FROM view_ccm102) v
FULL JOIN (SELECT *
FROM view_ccm102
EXCEPT
SELECT *
FROM foreign_ccm102) f
ON f.bankcode = v.bankcode
ORDER BY bankcode;
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