SELECT EMITENT.*
FROM EMITENT
WHERE EMITENT.n_emit IN (
    SELECT SERT_VIP.n_emit
    FROM SERT_VIP
    WHERE (
        SERT_VIP.[n_vip] IN (SELECT OPER.N_VIP
                             FROM OPER
                             WHERE (DT_MOD BETWEEN DateValue('2000-01-01') AND DateValue('2000-12-31'))
                                   AND
                                   OPER.[KOD_OPER] = (SELECT KOD_OPER.[code]
                                                      FROM KOD_OPER
                                                      WHERE KOD_OPER.[name] LIKE "*Передача ЦБ между владельцами/ДУ*")
                             GROUP BY OPER.N_VIP
                             HAVING Count(OPER.N_VIP) >= (
                                        SELECT TOP 1 Count(OPER.N_VIP)
                                        FROM OPER
                                        WHERE (
                                            (OPER.DT_MOD Between DateValue('1999-01-01') And DateValue('1999-12-31'))
                                            AND
                                            OPER.KOD_OPER = (SELECT KOD_OPER.[code]
                                                             FROM KOD_OPER
                                                             WHERE KOD_OPER.[name] LIKE "*Передача ЦБ между владельцами/ДУ*")
                                        )
                                        GROUP BY OPER.N_VIP
                                        ORDER BY 1 DESC;
                                   )
                             ORDER BY OPER.N_VIP)
    )
    GROUP BY SERT_VIP.n_emit
);

// -----------------

SELECT EMITENT.*
FROM EMITENT
WHERE EMITENT.n_emit IN (
    SELECT SERT_VIP.n_emit
    FROM SERT_VIP
    WHERE (
        SERT_VIP.[n_vip] IN (
            SELECT L_SCH.N_VIP
            FROM L_SCH
            WHERE NOT EXISTS (
                SELECT *
                FROM PERSON
                WHERE (
                    PERSON.DEPO_SCH = L_SCH.DEPO_SCH AND
                    PERSON.TYP_PERS = (SELECT TYP_PERS.code
                                       FROM TYP_PERS
                                       WHERE TYP_PERS.name LIKE "*Залогодержатель*") AND
                    PERSON.TYP_DOC = (SELECT TYP_DOC.code
                                      FROM TYP_DOC
                                      WHERE TYP_DOC.name LIKE "*Ошибка в докум.*")
                )
            )
        )
    )
    GROUP BY SERT_VIP.n_emit
);