SELECT ...
FROM MKPF AS H
INNER JOIN MSEG AS I ON I~MBLNR EQ H~MBLNR
AND I~MJAHR EQ H~MJAHR
WHERE H~BUDAT IN S_BUDAT
AND NOT EXISTS ( SELECT MBLNR
FROM MSEG
WHERE SJAHR EQ I~MJAHR
AND SMBLN EQ I~MBLNR
AND SMBLP EQ I~ZEILE )
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