1.select cast(gc_hmcd as varchar(4)) hmcd,cast(b.cd_des2 as varchar(22)) hmnm,
       cast(gc_desc as varchar(50)) neyg,cast(gc_srng as numeric) srng,
       cast(gc_dnka as numeric) dnka,cast(gc_amnt as numeric) amnt,
       cast(c.ad_clnm as varchar(50)) clnm
  from tr140t a
   left outer join tr010t  b on b.cd_iden = '3' and a.gc_hmcd = b.cd_code
   left outer join client  c on (a.gc_clcd = c.ad_clcd)
  where gc_krno = 'G200501050'
  union all
2.select cast(substring(gc_hmcd from 1 for 2)||'99' as varchar(4)) hmcd,
       cast(max(b.cd_des1||'소계') as varchar(22)) hmnm,
       cast('' as varchar(50)) neyg,cast(0 as numeric) srng,
       cast(0 as numeric) dnka,cast(sum(gc_amnt) as numeric) amnt,
       cast('' as varchar(50)) clnm
  from tr140t
   left outer join tr010t  b on b.cd_iden = '3' and gc_hmcd = b.cd_code
  where gc_krno = 'G200501050'
  group by substring(gc_hmcd from 1 for 2)
  union all
3.select cast('9999' as varchar(4)) hmcd,cast('전체계' as varchar(22)) hmnm,
       cast('' as varchar(50)) neyg,cast(0 as numeric) srng,
       cast(0 as numeric) dnka,cast(sum(gc_amnt) as numeric) amnt,
       cast('' as varchar(50)) clnm
  from tr140t
  where gc_krno = 'G200501050'

위 쿼리로
  1번의 실행으로 실제 데이터값 쫙~
  2번의 실행으로 그룹별 데이터 합이 쫙~
  3번의 실행으로 합계값이 나오긴 합니다.
인라인뷰가 되면 한번에 끝날 쿼리문인데요...

FireBird는 지원이 안되어서...

1.2.3번을 한데묵어 hmcd 값으로 소팅 할수 없을까요?
UDF로 하는 방법이라도 구체적으로 가르쳐 주실 수 없을까요?
감사합니다.