SELECT COALESCE(New_a.id,New_b.id) id ,New_a.name,New_b.code FROM (SELECT id,name FROM a a_1 WHERE NOT EXISTS(SELECT * FROM a a_2 WHERE a_1.id=a_2.id AND a_1.dt<a_2.dt)) New_a FULL JOIN (SELECT id,code FROM b b_1 WHERE NOT EXISTS(SELECT * FROM b b_2 WHERE b_1.id=b_2.id AND b_1.dt<b_2.dt)) New_b ON New_a.id=New_b.id ORDER BY id