query = table.select(table.id, where=Exists(
                  subtable.select(subtable.id,
                      where=((table.id != subtable.id) &
                          (table.account == subtable.account) &
                          (table.party == subtable.party) &
                          (((table.debit != zero) & (subtable.credit != zero))
                              | ((table.credit != zero) &
                                  (subtable.credit != zero))) &
                          (table.reconciliation == None) &
                          (subtable.reconciliation == None))
                      )))