OpenGL вращается вокруг места

Вы можете использовать агрегацию с предложением «иметь» с union all для объединения двух операторов выбора как:

with tab(date, ref, received_qty, issued_qty, remarks) as
(
 select '2017-07-01',112,5,0,'order' union all
 select '2017-07-01',113,3,0,'order' union all
 select '2017-07-02',112,0,4,'issue' union all
 select '2017-07-02',112,2,0,'order' 
)
select date, ref,
       sum(issued_qty) as received_qty,
       sum(received_qty) as issued_qty           
  from tab
 group by date, ref
 having min(remarks) = 'issue'
union all
select date, ref,
       sum(received_qty) as received_qty,
       sum(issued_qty) as issued_qty           
  from tab
 group by date, ref
 having min(remarks) = 'order'
 order by date, ref;

Демо kbd>