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
);