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SELECT COALESCE(
(SELECT m3.bal
FROM tlm_gt_custom m3
WHERE m3.acc = m1.acc
AND m3.ccy = m1.ccy
AND TRUNC(m3.val_dt) >= TRUNC(ADD_MONTHS(SYSDATE, -1), 'MM')
AND ROWNUM = 1), 0) AS beginning_of_month
FROM tlm_gt_custom m1
WHERE m1.ccy = 'USD'
AND m1.acc = '9820084080783001'
GROUP BY m1.ccy, m1.acc;