At 08:50 AM 3/01/2009, you wrote:

>Hello Dimitry,
>
>Thanks for your fast answer, but of couse I did try to put it into FOR
>SELECT loop, but I don't see it faster but slower.
>
>IMO, I don't think that it takes for Firebird where FAKTURY has about
>5000 recs and SALDOKONTO has about 10000 recs few seconds.
>
>There must be a trick to get it faster.

No "trick". You need to figure out a properly decomposed (nested) loop logic with *no* correlated subqueries. With nested loops, it will fly through such a small number of records.

./heLen