SELECT DISTINCT
G300.G300CTA AS NUMERO_CUENTA,
( SELECT * FROM ( SELECT GS300.G300CTA, G305.G305S01 FROM BI_SRC.GSCF300 GS300, BI_SRC.GSCF305 G305 WHERE GS300.G300CTA = G300.G300CTA AND GS300.G300UUID = G305.G301UUID GROUP BY G305.G305FDIA, G305.G305S01, GS300.G300CTA
    ORDER BY G305.G305FDIA DESC
    )
WHERE ROWNUM <= 1
) AS SALDO

FROM BI_SRC.GSCF300 G300
INNER JOIN BI_SRC.GSCF305 G305 ON G300.G300UUID = G305.G301UUID
INNER JOIN BI_SRC.CCLF002 C002 ON G300.G300CLI = C002.C001CLI
INNER JOIN BI_SRC.GTGF006 G006 ON G006.G005TDOC = C002.C002TDOC
INNER JOIN BI_SRC.VCVF002 V002 ON G300.G300UUID = V002.V001UUID
WHERE G300.G300TCTA  = 'V'