code

,

           (select k.Coa_Group_Id

            from Mk_Coa_Groups k

            where k.Company_Id = d.Company_Id

             and exists (select 1

                from Mk_Company_Coa_Group_Templates f

                where f.Template_Id = 2

                 and f.Coa_Group_Id = t.Coa_Group_Id

                 and f.Code = k.Code)) Company_Coa_Group_Id