SELECT B.ACCOUNT_NUMBER ,B.co_code,(select CASE WHEN OTHER_OFFICER IS NOT NULL AND  0 < (SELECT COUNT(C.ACCOUNT_NUMBER) FROM EFZ_ACCOUNT_DETAILS C
where C.ACCOUNT_NUMBER = A.ACCOUNT_NUMBER AND C.OTHER_OFFICER IS NULL ) THEN ISNULL(B.OTHER_OFFICER +']',']')
ELSE NULL
END
from EFZ_ACCOUNT_DETAILS A
    where A.ACCOUNT_NUMBER = b.ACCOUNT_NUMBER
    FOR XML PATH(''))AS ACC_DEB_LIMIT
FROM EFZ_ACCOUNT_DETAILS b
GROUP BY ACCOUNT_NUMBER,co_code

SELECT ACCOUNT_NUMBER ,co_code, STUFF(( SELECT  isnull(']'+ OTHER_OFFICER,']') FROM EFZ_ACCOUNT_DETAILS a
WHERE b.ACCOUNT_NUMBER = a.ACCOUNT_NUMBER FOR XML PATH('')),1 ,1, '')  alt_account_type
FROM EFZ_ACCOUNT_DETAILS b
GROUP BY ACCOUNT_NUMBER,co_code;