select k.klient_id, k.k_ime, b.b_naziv,
count(t.trans_br) as br_transakcii
from klienti k
join
  (
    select s.klient_id
    from smetki s
      left join
      (
        select kk.klient_id,
        count(distinct q1.tipsmetka_sifra) tipsmetki_broj
        from klienti kk
        left join
          (
            select ol.klient_id, ol.smetka_br, ss.tipsmetka_sifra
            from ovlasteni_lica ol
            left join smetki ss on ss.smetka_br = ol.smetka_br
            UNION
            select s.klient_id, s.smetka_br, s.tipsmetka_sifra
            from smetki s
          ) q1 on q1.klient_id = kk.klient_id
        group by 1
      ) q2 on q2.klient_id = s.klient_id
    group by s.klient_id,q2.tipsmetki_broj
    having (select count(*) from tipovi_smetki) = q2.tipsmetki_broj
  ) q3 on q3.klient_id=k.klient_id

left join smetki s on s.klient_id = k.klient_id
left join banki b on b.banka_id = s.banka_id
left join transakcii t on t.smetka_br = s.smetka_br
group by 1,2,3