l.res_table = 'res_x' and 
(l.user_id = @user) and 
(l.res_id = r.res_id) and 
(l.sequence > 1) and 
((r.status <> 'END' and r.status <> 'DEL' and r.status <> 'ATT'and r.status <> 'VAL') or
((l.viewed = 0 or l.viewed = 100) and r.status = 'END')) and is_folder = 'Y'