create table exe_offsets(exe_code char(3) not null, months_offset integer not null)
insert into exe_offsets values('001', 6)
insert into exe_offsets values('002', 10)
insert into exe_offsets values('003', 12)

select distinct mfe.prm_year,exe_eid,exe_per,'ΔΕΝ ΠΡΟΣΗΛΘΕ'
from mfe,exe,fo, exe_offsets
where 
-- begin additions
	exe_offsets.exe_code = exe.exe_code and
	isnull(fo.fo_ana, '99991231') > dateadd(month, exe_offsets.months_offset, convert(datetime, mfe.prm_year + '/09/30')) and
--end additions
	exe.div_code=mfe.div_code and exe.tm_code=mfe.tm_code and
         exe.prm_year=mfe.prm_year and exe.exe_code=mfe.exe_code and
	         fo.fo_code='018198600006' and mfe.prm_year>=fo_ee and
		mfe.prm_year+exe_eid not in (select  distinct mfe.prm_year+exe_eid
			from mfe,exe
			where exe.div_code=mfe.div_code and exe.tm_code=mfe.tm_code and
		        exe.prm_year=mfe.prm_year and exe.exe_code=mfe.exe_code and
			fo_code='018198600006')