select SME01, CCC01, IMA02,CCC02, CCC03, ima262 from(
  SELECT
  SME01,CCC01,IMA02,CCC02,CCC03,SUM_IMK09,TLF01,TLF06,SUM_TLF10,
  NVL(SUM_IMK09,0)+nvl(SUM(SUM_TLF10)OVER(PARTITION BY ccc01 ORDER BY ccc01,sme01),0) ima262
  FROM
    (SELECT SME01,
      CCC_FILE.CCC01,
      IMA02,
      CCC02,
      CCC03,
      YEAR(add_months(MIN(SME01) Over (Partition BY 1),-1)) PREYEAR,
      MONTH(add_months(MIN(SME01) Over (Partition BY 1),-1)) PREMONTH
    FROM
      (SELECT SME_FILE.SME01,
        YEAR(SME_FILE.SME01) YYYY,
        MONTH(SME_FILE.SME01) MM
      FROM SME_FILE
      )
      LEFT JOIN CCC_FILE
      ON YYYY = CCC_FILE.CCC02
      AND MM  = CCC_FILE.CCC03
      LEFT JOIN IMA_FILE
      ON CCC01=IMA01
      WHERE 1=1
    ) SME_CCC
  LEFT JOIN
    (SELECT IMK_FILE.IMK01,
      IMK_FILE.IMK05,
      IMK_FILE.IMK06,
      SUM(IMK_FILE.IMK09) AS Sum_IMK09
    FROM IMK_FILE
    GROUP BY IMK_FILE.IMK01,
      IMK_FILE.IMK05,
      IMK_FILE.IMK06
    ) IMK
  ON SME_CCC.CCC01     = IMK.IMK01
  AND SME_CCC.PREYEAR  = IMK.IMK05
  AND SME_CCC.PREMONTH = IMK.IMK06
  LEFT JOIN
    (SELECT tlf_file.TLF01,
      tlf_file.TLF06,
      SUM(tlf_file.TLF10 * tlf_file.TLF12 * tlf_file.TLF907) sum_tlf10
    FROM tlf_file
    where tlf907 <> 0
    GROUP BY tlf_file.TLF01,
      tlf_file.TLF06
    ) tlf
  ON SME_CCC.CCC01  = tlf.TLF01
  AND SME_CCC.SME01 = tlf.TLF06
)