select a.codcolgerencial,a.codgerencial
from crateiolc a left outer join cgerencia b
on
a.codcolgerencial = b.codcoligada and
a.codgerencial = b.codconta
where
b.codcoligada is NULL and
b.codconta is NULL
group by
a.codcolgerencial,a.codgerencial,b.codcoligada,b.codconta
order by b.codconta
