Oracle 11g Release 2

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CREATE TABLE TABLE_ONE (
	ID_DATE NUMBER,
	CODE VARCHAR2(100),
	RATE NUMBER,
	PURCHASES NUMBER, 
	COMMISSION NUMBER
);
CREATE TABLE TABLE_TWO (
	ID_DATE NUMBER,
	CODE VARCHAR2(100),
	RATE NUMBER,
	PURCHASES NUMBER, 
	COMMISSION NUMBER
);
insert ALL
into TABLE_TWO(ID_DATE, CODE, RATE, PURCHASES, COMMISSION) values(20201111, 'CODE1', 150, 10, 1500)
into TABLE_TWO(ID_DATE, CODE, RATE, PURCHASES, COMMISSION) values(20201121, 'CODE1', 150, 4, 600)
into TABLE_TWO(ID_DATE, CODE, RATE, PURCHASES, COMMISSION) values(20201125, 'CODE1', 150, 3, 450)
into TABLE_TWO(ID_DATE, CODE, RATE, PURCHASES, COMMISSION) values(20201128, 'CODE1', 150, 1, 150)
into TABLE_TWO(ID_DATE, CODE, RATE, PURCHASES, COMMISSION) values(20201124, 'CODE1', 100, 8, 800)
into TABLE_TWO(ID_DATE, CODE, RATE, PURCHASES, COMMISSION) values(20201125, 'CODE1', 100, 1, 100)
into TABLE_TWO(ID_DATE, CODE, RATE, PURCHASES, COMMISSION) values(20201130, 'CODE2', 150, 2, 300)
into TABLE_TWO(ID_DATE, CODE, RATE, PURCHASES, COMMISSION) values(20201120, 'CODE2', 100, 1, 100)
select * from dual;
8 rows affected

insert all
into TABLE_ONE(ID_DATE, CODE, RATE, PURCHASES, COMMISSION) values(20201124, 'CODE1', 150, 3, 450)
into TABLE_ONE(ID_DATE, CODE, RATE, PURCHASES, COMMISSION) values(20201125, 'CODE1', 150, 1, 150)
into TABLE_ONE(ID_DATE, CODE, RATE, PURCHASES, COMMISSION) values(20201128, 'CODE1', 150, 1, 150)
into TABLE_ONE(ID_DATE, CODE, RATE, PURCHASES, COMMISSION) values(20201124, 'CODE1', 100, 6, 600)
into TABLE_ONE(ID_DATE, CODE, RATE, PURCHASES, COMMISSION) values(20201125, 'CODE1', 100, 1, 100)
into TABLE_ONE(ID_DATE, CODE, RATE, PURCHASES, COMMISSION) values(20201130, 'CODE2', 150, 2, 300)
into TABLE_ONE(ID_DATE, CODE, RATE, PURCHASES, COMMISSION) values(20201120, 'CODE2', 100, 1, 100)
select * from dual;
7 rows affected

SELECT   
ID_DATE, 
CODE, 
RATE, 
SUM(PURCHASES), 
sum(COMMISSION)
FROM ( 
SELECT 
A.ID_DATE, 
A.CODE, 
A.RATE, 
(B.PURCHASES - A.PURCHASES) PURCHASES, 
(B.COMMISSION - A.COMMISSION) COMMISSION
FROM (SELECT * FROM  TABLE_ONE WHERE   ID_DATE BETWEEN  20201101 AND 20201130 ) A LEFT JOIN 
(SELECT  *  FROM TABLE_TWO WHERE   ID_DATE BETWEEN  20201101  AND 20201130 ) B 
ON A.ID_DATE  = B.ID_DATE AND   A.CODE = B.CODE AND A.RATE = B.RATE
)  GROUP BY ID_DATE, CODE, RATE 


ID_DATE
CODE
RATE
SUM(PURCHASES)
SUM(COMMISSION)


20201128
CODE1
150
0
0

20201125
CODE1
100
0
0

20201125
CODE1
150
2
300

20201124
CODE1
100
2
200

20201120
CODE2
100
0
0

20201124
CODE1
150
null
null

20201130
CODE2
150
0
0

ID_DATE	CODE	RATE	SUM(PURCHASES)	SUM(COMMISSION)
20201128	CODE1	150	0	0
20201125	CODE1	100	0	0
20201125	CODE1	150	2	300
20201124	CODE1	100	2	200
20201120	CODE2	100	0	0
20201124	CODE1	150	null	null
20201130	CODE2	150	0	0