i use this
SELECT COALESCE(ORK2_RESULT.K1, ORK3_RESULT.K12) AS K1
, ORK2_RESULT.SUM_K11 AS SUM_K11
, ORK3_RESULT.SUM_K3 AS SUM_K3
FROM (
SELECT K1 AS K1, SUM(K11) AS SUM_K11
FROM ORK2
GROUP BY K1
) AS ORK2_RESULT
FULL OUTER JOIN (
SELECT K1 AS K12, SUM(K3) AS SUM_K3
FROM ORK3
GROUP BY K1
) AS ORK3_RESULT ON ORK2_RESULT.K1 = ORK3_RESULT.K12
but i cant do query sumk3-sumk11
solved Query to sum from two different tables