SELECT A.CardCode,A.CardName,SUM(A.Total) FROM
(SELECT T0.CardCode,T0.CardName ,SUM(T0.DocTotal) [Total] FROM OINV T0 INNER JOIN OFPR FP ON T0.[FinncPriod] = FP.[AbsEntry]
WHERE T0.CANCELED='N' AND FP.[Indicator]='[%0]'
GROUP BY T0.CardCode,T0.CardName
UNION ALL
SELECT T0.CardCode,T0.CardName ,-SUM(T0.DocTotal) [Total] FROM ORIN T0 INNER JOIN OFPR FP ON T0.[FinncPriod] = FP.[AbsEntry]
WHERE T0.CANCELED='N' AND FP.[Indicator]='[%0]'
GROUP BY T0.CardCode,T0.CardName) AS A
GROUP BY A.CardCode,A.CardName
HAVING SUM(A.Total) >5000000