I think you can do this, if you redesign the Template tableCREATE TABLETemplate

(

Descr VARCHAR(20),

E3_Field INT,

E1_Exp_Level1 VARCHAR(4)

)

INSERTTemplate

SELECT'Admin Fees', 132, '0132' UNION All

SELECT'Broker fees', 135, '0135' UNION ALL

SELECT'Legal Fees', 139, '0139'

UPDATEe

SETe.SD_GB_End = COALESCE(E3.SD_GB_End, 0),

e.SD_GB_Start = COALESCE(E3.SD_GB_Start, 0),

e.TRA_G9 = COALESCE(E1.TRA_G9, 0),

e.SD_GB_End = COALESCE(E1.TRA_H5, 0),

e.SD_GB_End = COALESCE(E1.TRA_H77, 0)

FROMExpense AS e

LEFT JOIN(

SELECTt.Descr,

SUM(x.GB_Field_End) AS SD_GB_End,

SUM(x.GB_Field) AS SD_GB_Start

FROMfst_tbl_SD AS x

INNER JOINTemplate AS t ON t.E3_Field = x.E3_Field

GROUP BYt.Descr

) AS E3 ON E3.Descr = e.Descr

LEFT JOIN(

SELECTt.Descr,

SUM(x.G9_Income_Base) AS TRA_G9,

SUM(x.H5_Income_FX_GL) AS TRA_H5,

SUM(x.H77_Gls) AS TRA_H77

FROMfst_tbl_SD AS x

INNER JOINTemplate AS t ON t.E1_Exp_Level1 = x.E1_Exp_Level1

GROUP BYt.Descr

) AS E1 ON E1.Descr = e.Descr