Hi All that who responded to my post,
Somebody suggested me below approach will it works fine,please tell me.
SELECT q1.pos_no
, q1.pos_name
, q1.start_trans_id
, q1.end_trans_id
, q1.EodDeposit
, q2.net
FROM ( <<<Query:1>>> ) AS q1
LEFT OUTER JOIN
( <<<Query:2>>> ) AS q2
ON q2.pos_no = q1.pos_no
UNION
SELECT q2.pos_no
, q2.pos_name
, q1.start_trans_id
, q1.end_trans_id
, q1.EodDeposit
, q2.net
FROM ( <<<Query:1>>> ) AS q1
RIGHT OUTER JOIN
( <<<Query:2>>> ) AS q2
ON q1.pos_no = q2.pos_no
;