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select * from (select * from tblWholesaleRates where fdate = '2010-07-12') lm full join (select * from tblWholesaleRates where fdate = '2010-08-10') tm on lm.fCode = tm.fCode where lm.fRatePeak <> tm.fRatePeak or lm.fRatePeak is null or tm.fRatePeak is null