CREATE TABLE Efremova
(
    did INT,
    summa INT,
    dt DATE
);

INSERT Efremova
VALUES
    (1, 100, '20170101'),
    (1, 110, '20170102'),
    (2, 100, '20170104'),
    (2, 140, '20170107'),
    (2, 90, '20170108'),
    (3, 100, '20170105'),
    (3, 200, '20170201')
;

WITH
    Abstract AS
    (
        SELECT *
        FROM Efremova
    )

SELECT DISTINCT did
FROM Abstract AS e
WHERE
    (
        SELECT summa
        FROM Abstract AS e_max
        WHERE
            e.did = did
            AND dt =
            (
                SELECT MAX(dt)
                FROM Abstract
                WHERE e_max.did = did
                GROUP BY did
            )
    )
    >
    (
        SELECT summa
        FROM Abstract AS e_min
        WHERE
            e.did = did
            AND dt =
            (
                SELECT MIN(dt)
                FROM Abstract
                WHERE e_min.did = did
                GROUP BY did
            )
    )