select q1.klient_id, k.k_ime, b.b_naziv,
max(t.iznos) as max_iznos
from
(
  select kk.klient_id,
  count(distinct s.smetka_br) as broj_smetki,
  count(distinct ol.smetka_br) as broj_ovlas
  from klienti kk
  left join smetki s on s.klient_id = kk.klient_id
  left join ovlasteni_lica ol on ol.smetka_br = s.smetka_br
  and ol.klient_id != s.klient_id
  group by 1
) q1
join klienti k on q1.klient_id = k.klient_id
join smetki s on s.klient_id = k.klient_id
join banki b on s.banka_id = b.banka_id
left join transakcii t on t.smetka_br = s.smetka_br
where q1.broj_smetki=q1.broj_ovlas
group by 1,2,3